LISNIC DAK: 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.
LISNIC DAK
Largest movements
- Receivables within one year +€28,831
up €28,831 (+116%), from €24,924 to €53,755
of which Trade receivables: +€36,409
- Tangible fixed assets -€1,475
down €1,475 (-50.0%), from €2,951 to €1,476
- Trade debts +€47,888
up €47,888 (+546%), from €8,767 to €56,655
of which Bills of exchange payable: +€46,963
- Profit (loss) carried forward -€22,102
down €22,102, from €12,128 to -€9,974
- Tax, wage and social debts +€1,628
up €1,628 (+41.1%), from €3,964 to €5,592
- Turnover -€175,093
down €175,093 (-85.9%), from €203,740 to €28,647
- Purchases and services -€146,146
down €146,146 (-79.3%), from €184,310 to €38,164
- Gross operating margin -€28,947
down €28,947, from €19,430 to -€9,517
- Financial charges +€6,181
up €6,181 (+472%), from €1,311 to €7,492
- Taxes -€3,964
no longer reported in 2024 (was €3,964)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,875 | €55,273 | +€27,398 | +98.3% |
| Fixed assets | 21/28 | €2,951 | €1,476 | -€1,475 | -50.0% |
| Tangible fixed assets | 22/27 | €2,951 | €1,476 | -€1,475 | -50.0% |
| Furniture and vehicles | 24 | €2,951 | €1,476 | -€1,475 | -50.0% |
| Current assets | 29/58 | €24,924 | €53,797 | +€28,873 | +116% |
| Amounts receivable within one year | 40/41 | €24,924 | €53,755 | +€28,831 | +116% |
| Trade receivables | 40 | €10,720 | €47,130 | +€36,409 | +340% |
| Other amounts receivable | 41 | €14,204 | €6,625 | -€7,579 | -53.4% |
| Cash at bank and in hand | 54/58 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €27,875 | €55,273 | +€27,398 | +98.3% |
| Equity | 10/15 | €15,128 | -€6,974 | -€22,102 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,128 | -€9,974 | -€22,102 | |
| Amounts payable | 17/49 | €12,747 | €62,247 | +€49,499 | +388% |
| Amounts payable within one year | 42/48 | €12,747 | €62,247 | +€49,499 | +388% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €8,767 | €56,655 | +€47,888 | +546% |
| Suppliers | 440/4 | €70 | €995 | +€925 | +1,318% |
| Bills of exchange payable | 441 | €8,697 | €55,659 | +€46,963 | +540% |
| Taxes, remuneration and social security | 45 | €3,964 | €5,592 | +€1,628 | +41.1% |
| Taxes | 450/3 | €3,964 | €5,592 | +€1,628 | +41.1% |
| Turnover | 70 | €203,740 | €28,647 | -€175,093 | -85.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,310 | €38,164 | -€146,146 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €1,475 | = | 0.0% |
| Other operating charges | 640/8 | €553 | €3,618 | +€3,065 | +554% |
| Gross operating margin | 9900 | €19,430 | -€9,517 | -€28,947 | |
| Operating profit (loss) | 9901 | €17,402 | -€14,610 | -€32,012 | |
| Financial charges | 65/66B | €1,311 | €7,492 | +€6,181 | +472% |
| Recurring financial charges | 65 | €1,311 | €7,492 | +€6,181 | +472% |
| Profit (loss) for the period before taxes | 9903 | €16,091 | -€22,102 | -€38,193 | |
| Income taxes | 67/77 | €3,964 | - | -€3,964 | |
| Profit (loss) for the period | 9904 | €12,128 | -€22,102 | -€34,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,128 | -€22,102 | -€34,229 |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.