LISEPPY: 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.
What changed
LISEPPY
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€60,573
2024 · €91,222-€30,649
Equity
€492,335
2024 · €433,325+€59,010
Cash
€229,471
2024 · €161,107+€68,364
Balance sheet total
€642,962
2024 · €564,738+€78,224
Largest movements
Assets
- Cash +€68,364
up €68,364 (+42.4%), from €161,107 to €229,471
mainly Net result for the year (+€60,573) and Trade debts (+€18,045)
- Stocks and contracts +€11,221
up €11,221 (+6.6%), from €168,795 to €180,016
Equity and liabilities
- Reserves +€59,010
up €59,010 (+14.2%), from €414,725 to €473,735
of which Distributable reserves: +€59,010
- Trade debts +€18,045
up €18,045 (+19.5%), from €92,379 to €110,423
Income statement
- Gross operating margin -€41,061
down €41,061 (-15.6%), from €263,123 to €222,061
- Taxes -€14,403
down €14,403 (-37.4%), from €38,521 to €24,119
- Staff costs +€3,285
up €3,285 (+2.8%), from €117,074 to €120,359
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.
Result 2024
€91,222
Gross operating margin
-€41,061
Staff costs
-€3,285
Depreciation
-€167
Other operating charges
-€60
Financial income
-€595
Financial charges
+€116
Taxes
+€14,403
Result 2025
€60,573
raises the resultlowers the result
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.
From operations
+€88,184
Investment
-€11,509
Financing
-€8,311
Cash 2024
€161,107
From operations (derived)
+€88,184
Net result for the year
+€60,573
Depreciation
+€14,609
Stocks and contracts
-€11,221
Receivables within one year
-€428
Deferred charges and accrued income
-€1,312
Trade debts
+€18,045
Tax, wage and social debts
+€4,580
Other debts
+€3,288
Accrued charges and deferred income
+€49
Investment (derived)
-€11,509
Investment in fixed assets (net)
-€11,509
Financing
-€8,311
Debts after one year
-€4,579
Current portion of long-term debt
-€2,169
Contributions, distributions and other
-€1,563
Cash 2025
€229,471
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,738 | €642,962 | +€78,224 | +13.9% |
| Fixed assets | 21/28 | €85,670 | €82,570 | -€3,100 | -3.6% |
| Tangible fixed assets | 22/27 | €66,046 | €62,946 | -€3,100 | -4.7% |
| Plant, machinery and equipment | 23 | €534 | €2,719 | +€2,185 | +409% |
| Furniture and vehicles | 24 | €13,569 | €11,028 | -€2,541 | -18.7% |
| Leasing and similar rights | 25 | €671 | €0 | -€671 | -100% |
| Other tangible fixed assets | 26 | €51,272 | €49,199 | -€2,073 | -4.0% |
| Financial fixed assets | 28 | €19,624 | €19,624 | = | 0.0% |
| Current assets | 29/58 | €479,068 | €560,393 | +€81,324 | +17.0% |
| Stocks and contracts in progress | 3 | €168,795 | €180,016 | +€11,221 | +6.6% |
| Stocks | 30/36 | €168,795 | €180,016 | +€11,221 | +6.6% |
| Amounts receivable within one year | 40/41 | €134,123 | €134,551 | +€428 | +0.3% |
| Trade receivables | 40 | €131,707 | €131,230 | -€477 | -0.4% |
| Other amounts receivable | 41 | €2,416 | €3,321 | +€905 | +37.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €161,107 | €229,471 | +€68,364 | +42.4% |
| Deferred charges and accrued income | 490/1 | €15,043 | €16,355 | +€1,312 | +8.7% |
| Total equity and liabilities | 10/49 | €564,738 | €642,962 | +€78,224 | +13.9% |
| Equity | 10/15 | €433,325 | €492,335 | +€59,010 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €414,725 | €473,735 | +€59,010 | +14.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €391 | €391 | = | 0.0% |
| Distributable reserves | 133 | €414,334 | €473,344 | +€59,010 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,413 | €150,627 | +€19,214 | +14.6% |
| Amounts payable after more than one year | 17 | €4,579 | €0 | -€4,579 | -100% |
| Financial debts | 170/4 | €4,579 | €0 | -€4,579 | -100% |
| Amounts payable within one year | 42/48 | €125,123 | €148,867 | +€23,744 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €6,748 | €4,579 | -€2,169 | -32.1% |
| Trade debts | 44 | €92,379 | €110,423 | +€18,045 | +19.5% |
| Suppliers | 440/4 | €92,379 | €110,423 | +€18,045 | +19.5% |
| Taxes, remuneration and social security | 45 | €24,061 | €28,642 | +€4,580 | +19.0% |
| Taxes | 450/3 | €16,681 | €12,624 | -€4,057 | -24.3% |
| Remuneration and social security | 454/9 | €7,380 | €16,018 | +€8,638 | +117% |
| Other amounts payable | 47/48 | €1,935 | €5,223 | +€3,288 | +170% |
| Accrued charges and deferred income | 492/3 | €1,711 | €1,760 | +€49 | +2.9% |
| Remuneration, social security and pensions | 62 | €117,074 | €120,359 | +€3,285 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,443 | €14,609 | +€167 | +1.2% |
| Other operating charges | 640/8 | €3,668 | €3,728 | +€60 | +1.6% |
| Gross operating margin | 9900 | €263,123 | €222,061 | -€41,061 | -15.6% |
| Operating profit (loss) | 9901 | €127,937 | €83,365 | -€44,572 | -34.8% |
| Financial income | 75/76B | €2,489 | €1,894 | -€595 | -23.9% |
| Recurring financial income | 75 | €2,489 | €1,894 | -€595 | -23.9% |
| Financial charges | 65/66B | €683 | €568 | -€116 | -16.9% |
| Recurring financial charges | 65 | €683 | €568 | -€116 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €129,744 | €84,692 | -€45,052 | -34.7% |
| Income taxes | 67/77 | €38,521 | €24,119 | -€14,403 | -37.4% |
| Profit (loss) for the period | 9904 | €91,222 | €60,573 | -€30,649 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,222 | €60,573 | -€30,649 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.