Lisqua: 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.
Lisqua
Largest movements
- Receivables within one year -€4,542
down €4,542 (-100.0%), from €4,542 to €0
- Cash -€2,875
down €2,875 (-54.5%), from €5,275 to €2,400
mainly Tax, wage and social debts (-€7,336) and Net result for the year (-€2,601)
- Deferred charges and accrued income +€1,391
up €1,391 (+3.2%), from €43,170 to €44,561
- Formation expenses -€1,066
down €1,066 (-100.0%), from €1,066 to €0
- Tax, wage and social debts -€7,336
down €7,336 (-53.7%), from €13,655 to €6,319
of which Taxes: -€7,389
- Other debts +€4,649
up €4,649 (+286.1%), from €1,625 to €6,273
- Profit (loss) carried forward -€2,601
down €2,601 (-8.8%), from €29,396 to €26,795
- Trade debts -€2,142
down €2,142 (-29.8%), from €7,195 to €5,053
- Gross operating margin -€38,784
down €38,784 (-98.3%), from €39,473 to €689
- Taxes -€7,372
down €7,372 (-95.6%), from €7,709 to €338
- Other operating charges +€1,338
new in 2025: €1,338
- Depreciation -€881
down €881 (-38.0%), from €2,318 to €1,437
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 | €55,081 | €47,973 | -€7,108 | -12.9% |
| Formation expenses | 20 | €1,066 | €0 | -€1,066 | -100.0% |
| Fixed assets | 21/28 | €1,029 | €1,012 | -€17 | -1.7% |
| Tangible fixed assets | 22/27 | €967 | €950 | -€17 | -1.8% |
| Furniture and vehicles | 24 | €967 | €950 | -€17 | -1.8% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €52,987 | €46,962 | -€6,025 | -11.4% |
| Amounts receivable within one year | 40/41 | €4,542 | €0 | -€4,542 | -100.0% |
| Trade receivables | 40 | €4,542 | €0 | -€4,542 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,275 | €2,400 | -€2,875 | -54.5% |
| Deferred charges and accrued income | 490/1 | €43,170 | €44,561 | +€1,391 | +3.2% |
| Total equity and liabilities | 10/49 | €55,081 | €47,973 | -€7,108 | -12.9% |
| Equity | 10/15 | €32,396 | €29,795 | -€2,601 | -8.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,396 | €26,795 | -€2,601 | -8.8% |
| Amounts payable | 17/49 | €22,685 | €18,178 | -€4,507 | -19.9% |
| Amounts payable within one year | 42/48 | €22,475 | €17,645 | -€4,829 | -21.5% |
| Trade debts | 44 | €7,195 | €5,053 | -€2,142 | -29.8% |
| Suppliers | 440/4 | €7,195 | €5,053 | -€2,142 | -29.8% |
| Taxes, remuneration and social security | 45 | €13,655 | €6,319 | -€7,336 | -53.7% |
| Taxes | 450/3 | €7,709 | €320 | -€7,389 | -95.8% |
| Remuneration and social security | 454/9 | €5,945 | €5,999 | +€54 | +0.9% |
| Other amounts payable | 47/48 | €1,625 | €6,273 | +€4,649 | +286.1% |
| Accrued charges and deferred income | 492/3 | €211 | €532 | +€322 | +152.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,318 | €1,437 | -€881 | -38.0% |
| Other operating charges | 640/8 | - | €1,338 | +€1,338 | |
| Gross operating margin | 9900 | €39,473 | €689 | -€38,784 | -98.3% |
| Operating profit (loss) | 9901 | €37,154 | -€2,086 | -€39,241 | |
| Financial income | 75/76B | €3 | €181 | +€178 | +5920.0% |
| Recurring financial income | 75 | €3 | €181 | +€178 | +5920.0% |
| Financial charges | 65/66B | €52 | €357 | +€305 | +587.2% |
| Recurring financial charges | 65 | €52 | €357 | +€305 | +587.2% |
| Profit (loss) for the period before taxes | 9903 | €37,105 | -€2,263 | -€39,368 | |
| Income taxes | 67/77 | €7,709 | €338 | -€7,372 | -95.6% |
| Profit (loss) for the period | 9904 | €29,396 | -€2,601 | -€31,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,396 | -€2,601 | -€31,997 |
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 4 October 2026 via checked.be.