LISPY: 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.
LISPY
Largest movements
- Receivables within one year -€14,996
down €14,996 (-99.3%), from €15,107 to €112
of which Trade receivables: -€14,468
- Cash -€3,894
down €3,894 (-48.5%), from €8,023 to €4,129
mainly Contributions, distributions and other (-€33,333) and Tax, wage and social debts (-€23,666)
- Tax, wage and social debts -€23,666
down €23,666 (-91.4%), from €25,900 to €2,235
- Reserves +€3,500
up €3,500 (+1.6%), from €221,174 to €224,674
- Gross operating margin -€48,725
down €48,725 (-47.1%), from €103,405 to €54,681
- Taxes -€11,501
down €11,501 (-49.8%), from €23,073 to €11,572
- Other operating charges +€1,934
up €1,934 (+189.9%), from €1,018 to €2,953
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 | €266,387 | €246,446 | -€19,941 | -7.5% |
| Fixed assets | 21/28 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Tangible fixed assets | 22/27 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Furniture and vehicles | 24 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Current assets | 29/58 | €262,130 | €243,240 | -€18,890 | -7.2% |
| Amounts receivable after more than one year | 29 | €239,000 | €239,000 | = | 0.0% |
| Other amounts receivable | 291 | €239,000 | €239,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,107 | €112 | -€14,996 | -99.3% |
| Trade receivables | 40 | €14,580 | €112 | -€14,468 | -99.2% |
| Other amounts receivable | 41 | €527 | - | -€527 | |
| Cash at bank and in hand | 54/58 | €8,023 | €4,129 | -€3,894 | -48.5% |
| Total equity and liabilities | 10/49 | €266,387 | €246,446 | -€19,941 | -7.5% |
| Equity | 10/15 | €240,184 | €243,797 | +€3,613 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221,174 | €224,674 | +€3,500 | +1.6% |
| Distributable reserves | 133 | €221,174 | €224,674 | +€3,500 | +1.6% |
| Profit (loss) carried forward | 14 | €410 | €523 | +€113 | +27.5% |
| Amounts payable | 17/49 | €26,203 | €2,649 | -€23,554 | -89.9% |
| Amounts payable within one year | 42/48 | €26,203 | €2,649 | -€23,554 | -89.9% |
| Trade debts | 44 | €303 | €414 | +€112 | +36.8% |
| Suppliers | 440/4 | €303 | €414 | +€112 | +36.8% |
| Taxes, remuneration and social security | 45 | €25,900 | €2,235 | -€23,666 | -91.4% |
| Taxes | 450/3 | €25,900 | €2,235 | -€23,666 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,745 | €2,250 | +€506 | +29.0% |
| Other operating charges | 640/8 | €1,018 | €2,953 | +€1,934 | +189.9% |
| Gross operating margin | 9900 | €103,405 | €54,681 | -€48,725 | -47.1% |
| Operating profit (loss) | 9901 | €100,642 | €49,477 | -€51,164 | -50.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €146 | €959 | +€814 | +558.7% |
| Recurring financial charges | 65 | €146 | €959 | +€814 | +558.7% |
| Profit (loss) for the period before taxes | 9903 | €100,496 | €48,518 | -€51,978 | -51.7% |
| Income taxes | 67/77 | €23,073 | €11,572 | -€11,501 | -49.8% |
| Profit (loss) for the period | 9904 | €77,423 | €36,946 | -€40,477 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,423 | €36,946 | -€40,477 | -52.3% |
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.