LISIC HOLDING: what changed
Two fiscal 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.
LISIC HOLDING
Largest movements
- Cash +€511,554
up €511,554 (+134.8%), from €379,456 to €891,010
mainly Receivables within one year (+€485,434) and Net result for the year (+€23,075)
- Receivables within one year -€485,434
down €485,434 (-25.4%), from €1.9m to €1.4m
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€5,176
up €5,176 (+17.4%), from €29,753 to €34,928
- Gross operating margin -€1,574
down €1,574 (-270.5%), from -€582 to -€2,156
- Taxes +€831
up €831 (+11.0%), from €7,569 to €8,400
- Financial charges -€131
down €131 (-100.0%), from €131 to €0
- Other operating charges +€34
up €34 (+2.7%), from €1,264 to €1,298
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 | €2,290,242 | €2,316,362 | +€26,120 | +1.1% |
| Current assets | 29/58 | €2,290,242 | €2,316,362 | +€26,120 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,910,786 | €1,425,352 | -€485,434 | -25.4% |
| Other amounts receivable | 41 | €1,910,786 | €1,425,352 | -€485,434 | -25.4% |
| Cash at bank and in hand | 54/58 | €379,456 | €891,010 | +€511,554 | +134.8% |
| Total equity and liabilities | 10/49 | €2,290,242 | €2,316,362 | +€26,120 | +1.1% |
| Equity | 10/15 | €2,276,429 | €2,299,504 | +€23,075 | +1.0% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Capital | 10 | €106,000 | €106,000 | = | 0.0% |
| Issued capital | 100 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €2,170,429 | €2,193,504 | +€23,075 | +1.1% |
| Non-distributable reserves | 130/1 | €10,600 | €10,600 | = | 0.0% |
| Legal reserve | 130 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €2,159,829 | €2,182,904 | +€23,075 | +1.1% |
| Amounts payable | 17/49 | €13,813 | €16,858 | +€3,045 | +22.0% |
| Amounts payable within one year | 42/48 | €12,925 | €15,969 | +€3,044 | +23.5% |
| Taxes, remuneration and social security | 45 | €12,925 | €15,969 | +€3,044 | +23.5% |
| Taxes | 450/3 | €12,925 | €15,969 | +€3,044 | +23.5% |
| Accrued charges and deferred income | 492/3 | €888 | €889 | +€2 | +0.2% |
| Other operating charges | 640/8 | €1,264 | €1,298 | +€34 | +2.7% |
| Gross operating margin | 9900 | -€582 | -€2,156 | -€1,574 | -270.5% |
| Operating profit (loss) | 9901 | -€1,846 | -€3,454 | -€1,608 | -87.2% |
| Financial income | 75/76B | €29,753 | €34,928 | +€5,176 | +17.4% |
| Recurring financial income | 75 | €29,753 | €34,928 | +€5,176 | +17.4% |
| Financial charges | 65/66B | €131 | €0 | -€131 | -100.0% |
| Recurring financial charges | 65 | €131 | €0 | -€131 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €27,776 | €31,474 | +€3,698 | +13.3% |
| Income taxes | 67/77 | €7,569 | €8,400 | +€831 | +11.0% |
| Profit (loss) for the period | 9904 | €20,207 | €23,075 | +€2,867 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,207 | €23,075 | +€2,867 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.