Liss is more: 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 is more
Largest movements
- Tangible fixed assets +€576,488
up €576,488 (+20,836%), from €2,767 to €579,255
of which Land and buildings: +€550,631
- Current investments -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash +€25,389
up €25,389 (+354%), from €7,180 to €32,569
mainly Debts after one year (+€569,165) and Depreciation (+€67,506)
- Receivables within one year +€12,047
up €12,047 (+112%), from €10,769 to €22,816
of which Other amounts receivable: +€10,618
- Debts after one year +€569,165
new in 2025: €569,165
of which Financial debts: +€474,165
- Current portion of long-term debt +€25,835
new in 2025: €25,835
- Profit (loss) carried forward -€19,040
down €19,040, from €0 to -€19,040
- Tax, wage and social debts +€9,545
up €9,545 (+458%), from €2,084 to €11,629
- Depreciation +€67,274
up €67,274 (+28,981%), from €232 to €67,506
- Taxes -€10,118
down €10,118 (-99.1%), from €10,205 to €87
- Gross operating margin -€2,099
down €2,099 (-4.0%), from €52,976 to €50,877
- Financial charges +€1,068
up €1,068 (+781%), from €137 to €1,205
- Financial income +€684
new in 2025: €684
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.
Derived cash bridge
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 | €50,716 | €638,333 | +€587,618 | +1,159% |
| Fixed assets | 21/28 | €2,767 | €579,255 | +€576,488 | +20,836% |
| Tangible fixed assets | 22/27 | €2,767 | €579,255 | +€576,488 | +20,836% |
| Land and buildings | 22 | - | €550,631 | +€550,631 | |
| Furniture and vehicles | 24 | €2,767 | €28,624 | +€25,857 | +935% |
| Current assets | 29/58 | €47,949 | €59,078 | +€11,130 | +23.2% |
| Amounts receivable within one year | 40/41 | €10,769 | €22,816 | +€12,047 | +112% |
| Trade receivables | 40 | €10,769 | €12,198 | +€1,429 | +13.3% |
| Other amounts receivable | 41 | - | €10,618 | +€10,618 | |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €7,180 | €32,569 | +€25,389 | +354% |
| Deferred charges and accrued income | 490/1 | - | €3,693 | +€3,693 | |
| Total equity and liabilities | 10/49 | €50,716 | €638,333 | +€587,618 | +1,159% |
| Equity | 10/15 | €43,372 | €24,332 | -€19,040 | -43.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,372 | €41,372 | = | 0.0% |
| Distributable reserves | 133 | €41,372 | €41,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€19,040 | -€19,040 | |
| Amounts payable | 17/49 | €7,343 | €614,001 | +€606,658 | +8,261% |
| Amounts payable after more than one year | 17 | - | €569,165 | +€569,165 | |
| Financial debts | 170/4 | - | €474,165 | +€474,165 | |
| Other amounts payable | 178/9 | - | €95,000 | +€95,000 | |
| Amounts payable within one year | 42/48 | €7,253 | €44,836 | +€37,584 | +518% |
| Current portion of amounts payable after more than one year | 42 | - | €25,835 | +€25,835 | |
| Trade debts | 44 | €2,420 | €4,592 | +€2,171 | +89.7% |
| Suppliers | 440/4 | €2,420 | €4,592 | +€2,171 | +89.7% |
| Taxes, remuneration and social security | 45 | €2,084 | €11,629 | +€9,545 | +458% |
| Taxes | 450/3 | €2,084 | €11,629 | +€9,545 | +458% |
| Other amounts payable | 47/48 | €2,748 | €2,780 | +€32 | +1.2% |
| Accrued charges and deferred income | 492/3 | €91 | €0 | -€91 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €67,506 | +€67,274 | +28,981% |
| Other operating charges | 640/8 | €1,339 | €1,802 | +€463 | +34.6% |
| Gross operating margin | 9900 | €52,976 | €50,877 | -€2,099 | -4.0% |
| Operating profit (loss) | 9901 | €51,404 | -€18,432 | -€69,836 | |
| Financial income | 75/76B | - | €684 | +€684 | |
| Recurring financial income | 75 | - | €684 | +€684 | |
| Financial charges | 65/66B | €137 | €1,205 | +€1,068 | +781% |
| Recurring financial charges | 65 | €137 | €1,205 | +€1,068 | +781% |
| Profit (loss) for the period before taxes | 9903 | €51,268 | -€18,953 | -€70,220 | |
| Income taxes | 67/77 | €10,205 | €87 | -€10,118 | -99.1% |
| Profit (loss) for the period | 9904 | €41,063 | -€19,040 | -€60,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,063 | -€19,040 | -€60,103 |
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 31 October 2026 via checked.be.