Lissan: what changed
What changed
Lissan
NACE 41.003, General construction of other non-residential buildings
filed annual accounts (NBB)
Net result for the year
-€3,838
2024 · €1,935-€5,773
Equity
-€44,619
2024 · -€40,781-€3,838
Cash
€5,666
2024 · €2,502+€3,163
Balance sheet total
€408,245
2024 · €412,071-€3,826
Largest movements
Assets
- Tangible fixed assets -€6,565
down €6,565 (-1.6%), from €407,980 to €401,415
Equity and liabilities
- Tax, wage and social debts -€55,361
no longer reported in 2025 (was €55,361)
- Other debts +€53,878
up €53,878 (+31.3%), from €172,390 to €226,268
Income statement
- Depreciation +€12,499
up €12,499 (+4,993%), from €250 to €12,749
- Gross operating margin +€6,926
up €6,926 (+124%), from €5,599 to €12,525
- Other operating charges +€190
new in 2025: €190
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,935
Gross operating margin
+€6,926
Depreciation
-€12,499
Other operating charges
-€190
Financial charges
-€10
Result 2025
-€3,838
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,143
Investment
-€5,980
Financing
€0
Cash 2024
€2,502
From operations (derived)
+€9,143
Net result for the year
-€3,838
Depreciation
+€12,749
Receivables within one year
+€220
Tax, wage and social debts
-€55,361
Other debts
+€53,878
Accrued charges and deferred income
+€1,495
Investment (derived)
-€5,980
Investment in fixed assets (net)
-€5,980
Cash 2025
€5,666
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,071 | €408,245 | -€3,826 | -0.9% |
| Formation expenses | 20 | €204 | - | -€204 | |
| Fixed assets | 21/28 | €407,980 | €401,415 | -€6,565 | -1.6% |
| Tangible fixed assets | 22/27 | €407,980 | €401,415 | -€6,565 | -1.6% |
| Land and buildings | 22 | €407,980 | €401,415 | -€6,565 | -1.6% |
| Current assets | 29/58 | €3,887 | €6,830 | +€2,943 | +75.7% |
| Amounts receivable within one year | 40/41 | €1,385 | €1,164 | -€220 | -15.9% |
| Trade receivables | 40 | €1,107 | €1,119 | +€12 | +1.1% |
| Other amounts receivable | 41 | €277 | €45 | -€232 | -83.8% |
| Cash at bank and in hand | 54/58 | €2,502 | €5,666 | +€3,163 | +126% |
| Total equity and liabilities | 10/49 | €412,071 | €408,245 | -€3,826 | -0.9% |
| Equity | 10/15 | -€40,781 | -€44,619 | -€3,838 | -9.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,781 | -€46,619 | -€3,838 | -9.0% |
| Amounts payable | 17/49 | €452,852 | €452,864 | +€12 | 0.0% |
| Amounts payable after more than one year | 17 | €225,000 | €225,000 | = | 0.0% |
| Financial debts | 170/4 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €227,852 | €226,369 | -€1,483 | -0.7% |
| Trade debts | 44 | €101 | €101 | = | 0.0% |
| Suppliers | 440/4 | €101 | €101 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €55,361 | - | -€55,361 | |
| Taxes | 450/3 | €55,361 | - | -€55,361 | |
| Other amounts payable | 47/48 | €172,390 | €226,268 | +€53,878 | +31.3% |
| Accrued charges and deferred income | 492/3 | - | €1,495 | +€1,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €12,749 | +€12,499 | +4,993% |
| Other operating charges | 640/8 | - | €190 | +€190 | |
| Gross operating margin | 9900 | €5,599 | €12,525 | +€6,926 | +124% |
| Operating profit (loss) | 9901 | €5,349 | -€414 | -€5,763 | |
| Financial charges | 65/66B | €2,402 | €2,412 | +€10 | +0.4% |
| Recurring financial charges | 65 | €2,402 | €2,412 | +€10 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,947 | -€2,826 | -€5,773 | |
| Income taxes | 67/77 | €1,013 | €1,013 | = | 0.0% |
| Profit (loss) for the period | 9904 | €1,935 | -€3,838 | -€5,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,935 | -€3,838 | -€5,773 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.