LISSENVIJVER: 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.
LISSENVIJVER
Largest movements
- Receivables within one year -€32,543
down €32,543 (-49.5%), from €65,740 to €33,197
of which Other amounts receivable: -€30,315
- Tangible fixed assets -€11,366
down €11,366 (-2.0%), from €560,336 to €548,970
of which Land and buildings: -€11,151
- Profit (loss) carried forward -€32,887
down €32,887 (-18.0%), from €182,463 to €149,576
- Other debts -€16,510
down €16,510 (-19.6%), from €84,168 to €67,658
- Trade debts +€12,035
up €12,035 (+9.9%), from €121,222 to €133,258
- Taxes +€3,749
new in 2025: €3,749
- Financial charges -€1,037
down €1,037 (-66.4%), from €1,562 to €525
- Gross operating margin +€766
up €766 (+9.8%), from -€7,777 to -€7,011
- Other operating charges +€358
up €358 (+3.6%), from €9,879 to €10,237
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 | €629,847 | €587,590 | -€42,257 | -6.7% |
| Fixed assets | 21/28 | €560,336 | €548,970 | -€11,366 | -2.0% |
| Tangible fixed assets | 22/27 | €560,336 | €548,970 | -€11,366 | -2.0% |
| Land and buildings | 22 | €560,122 | €548,970 | -€11,151 | -2.0% |
| Plant, machinery and equipment | 23 | €214 | - | -€214 | |
| Current assets | 29/58 | €69,511 | €38,620 | -€30,891 | -44.4% |
| Amounts receivable within one year | 40/41 | €65,740 | €33,197 | -€32,543 | -49.5% |
| Trade receivables | 40 | €2,228 | - | -€2,228 | |
| Other amounts receivable | 41 | €63,512 | €33,197 | -€30,315 | -47.7% |
| Cash at bank and in hand | 54/58 | €3,771 | €4,236 | +€465 | +12.3% |
| Deferred charges and accrued income | 490/1 | - | €1,186 | +€1,186 | |
| Total equity and liabilities | 10/49 | €629,847 | €587,590 | -€42,257 | -6.7% |
| Equity | 10/15 | €395,247 | €362,359 | -€32,887 | -8.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €88,837 | €88,837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €76,442 | €76,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,463 | €149,576 | -€32,887 | -18.0% |
| Amounts payable | 17/49 | €234,600 | €225,231 | -€9,369 | -4.0% |
| Amounts payable after more than one year | 17 | €24,315 | €20,414 | -€3,902 | -16.0% |
| Financial debts | 170/4 | €21,828 | €17,926 | -€3,902 | -17.9% |
| Other amounts payable | 178/9 | €2,487 | €2,487 | = | 0.0% |
| Amounts payable within one year | 42/48 | €210,285 | €204,817 | -€5,468 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,894 | €3,902 | -€993 | -20.3% |
| Trade debts | 44 | €121,222 | €133,258 | +€12,035 | +9.9% |
| Suppliers | 440/4 | €121,222 | €133,258 | +€12,035 | +9.9% |
| Other amounts payable | 47/48 | €84,168 | €67,658 | -€16,510 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,442 | €11,366 | -€76 | -0.7% |
| Other operating charges | 640/8 | €9,879 | €10,237 | +€358 | +3.6% |
| Gross operating margin | 9900 | -€7,777 | -€7,011 | +€766 | +9.8% |
| Operating profit (loss) | 9901 | -€29,097 | -€28,613 | +€484 | +1.7% |
| Financial charges | 65/66B | €1,562 | €525 | -€1,037 | -66.4% |
| Recurring financial charges | 65 | €1,562 | €525 | -€1,037 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,660 | -€29,139 | +€1,521 | +5.0% |
| Income taxes | 67/77 | - | €3,749 | +€3,749 | |
| Profit (loss) for the period | 9904 | -€30,660 | -€32,887 | -€2,228 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,660 | -€32,887 | -€2,228 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.