LISS: 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.
LISS
Largest movements
- Tangible fixed assets -€12,268
down €12,268 (-15.1%), from €81,054 to €68,786
of which Land and buildings: -€10,787
- Cash +€3,240
up €3,240 (+69.8%), from €4,643 to €7,883
mainly Depreciation (+€12,268) and Other debts (+€1,538)
- Debts after one year -€11,000
down €11,000 (-4.9%), from €226,247 to €215,247
- Other debts +€1,538
up €1,538 (+0.9%), from €168,740 to €170,277
- Accrued charges and deferred income +€1,025
up €1,025 (+22.4%), from €4,567 to €5,591
- Gross operating margin +€8,667
up €8,667 (+89.7%), from €9,658 to €18,326
- Other operating charges -€1,284
down €1,284 (-27.1%), from €4,734 to €3,451
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 | €86,801 | €77,824 | -€8,977 | -10.3% |
| Fixed assets | 21/28 | €81,054 | €68,786 | -€12,268 | -15.1% |
| Tangible fixed assets | 22/27 | €81,054 | €68,786 | -€12,268 | -15.1% |
| Land and buildings | 22 | €77,868 | €67,081 | -€10,787 | -13.9% |
| Plant, machinery and equipment | 23 | €3,041 | €1,705 | -€1,337 | -43.9% |
| Furniture and vehicles | 24 | €145 | €0 | -€145 | -100.0% |
| Current assets | 29/58 | €5,747 | €9,038 | +€3,291 | +57.3% |
| Amounts receivable within one year | 40/41 | €216 | €216 | = | 0.0% |
| Trade receivables | 40 | €216 | €216 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,643 | €7,883 | +€3,240 | +69.8% |
| Deferred charges and accrued income | 490/1 | €889 | €939 | +€50 | +5.7% |
| Total equity and liabilities | 10/49 | €86,801 | €77,824 | -€8,977 | -10.3% |
| Equity | 10/15 | -€312,883 | -€313,599 | -€717 | -0.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,856 | -€375,573 | -€717 | -0.2% |
| Amounts payable | 17/49 | €399,684 | €391,423 | -€8,261 | -2.1% |
| Amounts payable after more than one year | 17 | €226,247 | €215,247 | -€11,000 | -4.9% |
| Financial debts | 170/4 | €226,247 | €215,247 | -€11,000 | -4.9% |
| Amounts payable within one year | 42/48 | €168,870 | €170,585 | +€1,714 | +1.0% |
| Trade debts | 44 | €131 | €307 | +€177 | +135.3% |
| Suppliers | 440/4 | €131 | €307 | +€177 | +135.3% |
| Other amounts payable | 47/48 | €168,740 | €170,277 | +€1,538 | +0.9% |
| Accrued charges and deferred income | 492/3 | €4,567 | €5,591 | +€1,025 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,202 | €12,268 | +€66 | +0.5% |
| Other operating charges | 640/8 | €4,734 | €3,451 | -€1,284 | -27.1% |
| Gross operating margin | 9900 | €9,658 | €18,326 | +€8,667 | +89.7% |
| Operating profit (loss) | 9901 | -€7,278 | €2,607 | +€9,885 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,469 | €3,324 | -€145 | -4.2% |
| Recurring financial charges | 65 | €3,469 | €3,324 | -€145 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,747 | -€717 | +€10,030 | +93.3% |
| Profit (loss) for the period | 9904 | -€10,747 | -€717 | +€10,030 | +93.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,747 | -€717 | +€10,030 | +93.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.