Lisego: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Lisego
Largest movements
- Receivables within one year -€3,264
down €3,264 (-69.2%), from €4,714 to €1,450
of which Trade receivables: -€3,444
- Tangible fixed assets -€1,549
down €1,549 (-33.8%), from €4,589 to €3,040
- Deferred charges and accrued income -€613
down €613 (-42.0%), from €1,462 to €849
- Cash -€308
down €308 (-10.1%), from €3,060 to €2,752
mainly Net result for the year (-€10,560) and Trade debts (-€1,993)
- Profit (loss) carried forward -€10,560
down €10,560, from €2,597 to -€7,963
- Other debts +€4,878
up €4,878 (+104%), from €4,712 to €9,590
- Tax, wage and social debts +€2,122
up €2,122 (+38.0%), from €5,579 to €7,701
of which Taxes: +€2,122
- Trade debts -€1,993
down €1,993 (-46.0%), from €4,329 to €2,336
- Accrued charges and deferred income -€279
no longer reported in 2025 (was €279)
- Gross operating margin -€14,979
down €14,979, from €8,702 to -€6,277
- Taxes -€963
no longer reported in 2025 (was €963)
- Financial charges -€556
down €556 (-21.5%), from €2,583 to €2,028
- Other operating charges -€373
down €373 (-34.3%), from €1,086 to €713
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,096 | €12,263 | -€5,832 | -32.2% |
| Fixed assets | 21/28 | €7,049 | €5,500 | -€1,549 | -22.0% |
| Tangible fixed assets | 22/27 | €4,589 | €3,040 | -€1,549 | -33.8% |
| Plant, machinery and equipment | 23 | €4,589 | €3,040 | -€1,549 | -33.8% |
| Financial fixed assets | 28 | €2,460 | €2,460 | = | 0.0% |
| Current assets | 29/58 | €11,047 | €6,764 | -€4,283 | -38.8% |
| Stocks and contracts in progress | 3 | €1,811 | €1,713 | -€98 | -5.4% |
| Stocks | 30/36 | €1,811 | €1,713 | -€98 | -5.4% |
| Amounts receivable within one year | 40/41 | €4,714 | €1,450 | -€3,264 | -69.2% |
| Trade receivables | 40 | €4,614 | €1,170 | -€3,444 | -74.6% |
| Other amounts receivable | 41 | €100 | €280 | +€180 | +181% |
| Cash at bank and in hand | 54/58 | €3,060 | €2,752 | -€308 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,462 | €849 | -€613 | -42.0% |
| Total equity and liabilities | 10/49 | €18,096 | €12,263 | -€5,832 | -32.2% |
| Equity | 10/15 | €3,197 | -€7,363 | -€10,560 | |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,597 | -€7,963 | -€10,560 | |
| Amounts payable | 17/49 | €14,899 | €19,627 | +€4,728 | +31.7% |
| Amounts payable within one year | 42/48 | €14,620 | €19,627 | +€5,007 | +34.2% |
| Trade debts | 44 | €4,329 | €2,336 | -€1,993 | -46.0% |
| Suppliers | 440/4 | €4,329 | €2,336 | -€1,993 | -46.0% |
| Taxes, remuneration and social security | 45 | €5,579 | €7,701 | +€2,122 | +38.0% |
| Taxes | 450/3 | €3,229 | €5,351 | +€2,122 | +65.7% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €4,712 | €9,590 | +€4,878 | +104% |
| Accrued charges and deferred income | 492/3 | €279 | - | -€279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €1,549 | +€58 | +3.9% |
| Other operating charges | 640/8 | €1,086 | €713 | -€373 | -34.3% |
| Gross operating margin | 9900 | €8,702 | -€6,277 | -€14,979 | |
| Operating profit (loss) | 9901 | €6,124 | -€8,540 | -€14,665 | |
| Financial income | 75/76B | €19 | €8 | -€12 | -60.4% |
| Recurring financial income | 75 | €19 | €8 | -€12 | -60.4% |
| Financial charges | 65/66B | €2,583 | €2,028 | -€556 | -21.5% |
| Recurring financial charges | 65 | €2,583 | €2,028 | -€556 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €3,560 | -€10,560 | -€14,121 | |
| Income taxes | 67/77 | €963 | - | -€963 | |
| Profit (loss) for the period | 9904 | €2,597 | -€10,560 | -€13,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,597 | -€10,560 | -€13,157 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.