LISENSA: 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.
LISENSA
Largest movements
- Receivables within one year +€21,505
up €21,505 (+176.6%), from €12,177 to €33,682
of which Trade receivables: +€21,070
- Tangible fixed assets +€514
new in 2025: €514
- Profit (loss) carried forward +€21,178
up €21,178 (+74.4%), from -€28,476 to -€7,298
- Tax, wage and social debts +€708
up €708 (+19.8%), from €3,582 to €4,290
of which Remuneration and social security: +€1,657
- Gross operating margin +€51,278
up €51,278, from -€28,297 to €22,982
- Financial income -€1,608
down €1,608 (-100.0%), from €1,608 to €0
- Other operating charges +€466
up €466 (+87.7%), from €531 to €997
- Financial charges -€320
down €320 (-39.8%), from €803 to €483
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 | €19,095 | €40,611 | +€21,516 | +112.7% |
| Fixed assets | 21/28 | - | €514 | +€514 | |
| Tangible fixed assets | 22/27 | - | €514 | +€514 | |
| Furniture and vehicles | 24 | - | €514 | +€514 | |
| Current assets | 29/58 | €19,095 | €40,097 | +€21,002 | +110.0% |
| Amounts receivable within one year | 40/41 | €12,177 | €33,682 | +€21,505 | +176.6% |
| Trade receivables | 40 | €11,350 | €32,420 | +€21,070 | +185.6% |
| Other amounts receivable | 41 | €827 | €1,262 | +€435 | +52.6% |
| Cash at bank and in hand | 54/58 | €6,618 | €6,415 | -€203 | -3.1% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €19,095 | €40,611 | +€21,516 | +112.7% |
| Equity | 10/15 | €13,790 | €34,967 | +€21,178 | +153.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,666 | €23,666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,806 | €21,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,476 | -€7,298 | +€21,178 | +74.4% |
| Amounts payable | 17/49 | €5,305 | €5,644 | +€338 | +6.4% |
| Amounts payable within one year | 42/48 | €5,305 | €5,644 | +€338 | +6.4% |
| Trade debts | 44 | €1,687 | €1,354 | -€333 | -19.8% |
| Suppliers | 440/4 | €1,687 | €1,354 | -€333 | -19.8% |
| Taxes, remuneration and social security | 45 | €3,582 | €4,290 | +€708 | +19.8% |
| Taxes | 450/3 | €3,582 | €2,633 | -€949 | -26.5% |
| Remuneration and social security | 454/9 | - | €1,657 | +€1,657 | |
| Other amounts payable | 47/48 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €129 | +€129 | |
| Other operating charges | 640/8 | €531 | €997 | +€466 | +87.7% |
| Gross operating margin | 9900 | -€28,297 | €22,982 | +€51,278 | |
| Operating profit (loss) | 9901 | -€28,828 | €21,855 | +€50,683 | |
| Financial income | 75/76B | €1,608 | €0 | -€1,608 | -100.0% |
| Recurring financial income | 75 | €1,608 | €0 | -€1,608 | -100.0% |
| Financial charges | 65/66B | €803 | €483 | -€320 | -39.8% |
| Recurring financial charges | 65 | €803 | €483 | -€320 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,023 | €21,372 | +€49,395 | |
| Income taxes | 67/77 | €188 | €194 | +€7 | +3.5% |
| Profit (loss) for the period | 9904 | -€28,211 | €21,178 | +€49,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,211 | €21,178 | +€49,388 |
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.