LISENS CONSULTING: 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.
LISENS CONSULTING
Largest movements
- Cash +€64,861
up €64,861 (+205.3%), from €31,601 to €96,462
mainly Net result for the year (+€45,476) and Receivables within one year (+€5,161)
- Receivables within one year -€5,161
down €5,161 (-13.3%), from €38,763 to €33,602
of which Trade receivables: -€13,042
- Profit (loss) carried forward +€45,476
up €45,476 (+131.4%), from €34,596 to €80,072
- Provisions +€4,926
up €4,926 (+24.7%), from €19,931 to €24,858
- Other debts +€3,567
up €3,567 (+593.2%), from €601 to €4,168
- Tax, wage and social debts +€2,872
up €2,872 (+58.0%), from €4,952 to €7,824
of which Taxes: +€4,127
- Financial charges +€19,134
up €19,134 (+605.6%), from €3,159 to €22,293
- Provisions -€15,005
down €15,005 (-75.3%), from €19,931 to €4,926
- Staff costs -€9,161
down €9,161 (-44.4%), from €20,624 to €11,463
- Gross operating margin +€8,202
up €8,202 (+8.9%), from €91,673 to €99,875
- Taxes -€3,351
down €3,351 (-19.6%), from €17,055 to €13,704
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.
Cash bridge derived
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 | €75,702 | €133,187 | +€57,485 | +75.9% |
| Fixed assets | 21/28 | €3,986 | €2,574 | -€1,412 | -35.4% |
| Intangible fixed assets | 21 | €632 | €421 | -€212 | -33.5% |
| Tangible fixed assets | 22/27 | €3,353 | €2,153 | -€1,200 | -35.8% |
| Furniture and vehicles | 24 | €3,353 | €2,153 | -€1,200 | -35.8% |
| Current assets | 29/58 | €71,717 | €130,613 | +€58,897 | +82.1% |
| Amounts receivable within one year | 40/41 | €38,763 | €33,602 | -€5,161 | -13.3% |
| Trade receivables | 40 | €32,127 | €19,085 | -€13,042 | -40.6% |
| Other amounts receivable | 41 | €6,636 | €14,518 | +€7,881 | +118.8% |
| Cash at bank and in hand | 54/58 | €31,601 | €96,462 | +€64,861 | +205.3% |
| Deferred charges and accrued income | 490/1 | €1,353 | €549 | -€803 | -59.4% |
| Total equity and liabilities | 10/49 | €75,702 | €133,187 | +€57,485 | +75.9% |
| Equity | 10/15 | €48,596 | €94,072 | +€45,476 | +93.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,596 | €80,072 | +€45,476 | +131.4% |
| Provisions and deferred taxes | 16 | €19,931 | €24,858 | +€4,926 | +24.7% |
| Provisions for liabilities and charges | 160/5 | €19,931 | €24,858 | +€4,926 | +24.7% |
| Other liabilities and charges | 164/5 | €19,931 | €24,858 | +€4,926 | +24.7% |
| Amounts payable | 17/49 | €7,174 | €14,257 | +€7,083 | +98.7% |
| Amounts payable within one year | 42/48 | €7,174 | €14,257 | +€7,083 | +98.7% |
| Financial debts | 43 | - | €159 | +€159 | |
| Credit institutions | 430/8 | - | €159 | +€159 | |
| Trade debts | 44 | €1,621 | €2,107 | +€486 | +30.0% |
| Suppliers | 440/4 | €1,621 | €2,107 | +€486 | +30.0% |
| Taxes, remuneration and social security | 45 | €4,952 | €7,824 | +€2,872 | +58.0% |
| Taxes | 450/3 | €3,697 | €7,824 | +€4,127 | +111.6% |
| Remuneration and social security | 454/9 | €1,255 | €0 | -€1,255 | -100.0% |
| Other amounts payable | 47/48 | €601 | €4,168 | +€3,567 | +593.2% |
| Remuneration, social security and pensions | 62 | €20,624 | €11,463 | -€9,161 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €1,412 | +€768 | +119.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,931 | €4,926 | -€15,005 | -75.3% |
| Other operating charges | 640/8 | €2,360 | €993 | -€1,367 | -57.9% |
| Gross operating margin | 9900 | €91,673 | €99,875 | +€8,202 | +8.9% |
| Operating profit (loss) | 9901 | €48,114 | €81,080 | +€32,966 | +68.5% |
| Financial income | 75/76B | €151 | €393 | +€242 | +160.2% |
| Recurring financial income | 75 | €151 | €393 | +€242 | +160.2% |
| Financial charges | 65/66B | €3,159 | €22,293 | +€19,134 | +605.6% |
| Recurring financial charges | 65 | €3,159 | €22,293 | +€19,134 | +605.6% |
| Profit (loss) for the period before taxes | 9903 | €45,106 | €59,180 | +€14,074 | +31.2% |
| Income taxes | 67/77 | €17,055 | €13,704 | -€3,351 | -19.6% |
| Profit (loss) for the period | 9904 | €28,050 | €45,476 | +€17,425 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,050 | €45,476 | +€17,425 | +62.1% |
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 12 October 2026 via checked.be.