LISSON: 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.
LISSON
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€47,493
down €47,493 (-71.5%), from €66,439 to €18,947
- Staff costs -€25,596
down €25,596 (-50.6%), from €50,592 to €24,996
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,174,096 | €4,168,013 | -€6,083 | -0.1% |
| Fixed assets | 21/28 | €934,555 | €934,411 | -€144 | 0.0% |
| Tangible fixed assets | 22/27 | €652 | €508 | -€144 | -22.0% |
| Furniture and vehicles | 24 | €652 | €508 | -€144 | -22.0% |
| Financial fixed assets | 28 | €933,902 | €933,902 | = | 0.0% |
| Current assets | 29/58 | €3,239,542 | €3,233,603 | -€5,939 | -0.2% |
| Amounts receivable within one year | 40/41 | €3,239,542 | €3,233,603 | -€5,939 | -0.2% |
| Trade receivables | 40 | €51,197 | €50,167 | -€1,030 | -2.0% |
| Other amounts receivable | 41 | €3,188,345 | €3,183,436 | -€4,909 | -0.2% |
| Total equity and liabilities | 10/49 | €4,174,096 | €4,168,013 | -€6,083 | -0.1% |
| Equity | 10/15 | €3,364,004 | €3,355,049 | -€8,955 | -0.3% |
| Contributions | 10/11 | €3,291,134 | €3,291,134 | = | 0.0% |
| Capital | 10 | €3,291,134 | €3,291,134 | = | 0.0% |
| Issued capital | 100 | €3,291,134 | €3,291,134 | = | 0.0% |
| Reserves | 13 | €72,870 | €63,915 | -€8,955 | -12.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €66,670 | €57,715 | -€8,955 | -13.4% |
| Amounts payable | 17/49 | €810,092 | €812,965 | +€2,872 | +0.4% |
| Amounts payable within one year | 42/48 | €810,092 | €812,965 | +€2,872 | +0.4% |
| Financial debts | 43 | €8,289 | €9,889 | +€1,600 | +19.3% |
| Credit institutions | 430/8 | €8,289 | €9,889 | +€1,600 | +19.3% |
| Trade debts | 44 | €312 | €942 | +€630 | +202.2% |
| Suppliers | 440/4 | €312 | €942 | +€630 | +202.2% |
| Taxes, remuneration and social security | 45 | €8,828 | €9,431 | +€603 | +6.8% |
| Taxes | 450/3 | €2,539 | €1,294 | -€1,245 | -49.0% |
| Remuneration and social security | 454/9 | €6,289 | €8,137 | +€1,848 | +29.4% |
| Other amounts payable | 47/48 | €792,663 | €792,702 | +€39 | 0.0% |
| Remuneration, social security and pensions | 62 | €50,592 | €24,996 | -€25,596 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €144 | +€77 | +116.6% |
| Other operating charges | 640/8 | €1,176 | €1,187 | +€11 | +0.9% |
| Gross operating margin | 9900 | €66,439 | €18,947 | -€47,493 | -71.5% |
| Operating profit (loss) | 9901 | €14,605 | -€7,380 | -€21,985 | |
| Financial charges | 65/66B | €1,227 | €1,574 | +€348 | +28.4% |
| Recurring financial charges | 65 | €1,227 | €1,574 | +€348 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €13,378 | -€8,955 | -€22,333 | |
| Profit (loss) for the period | 9904 | €13,378 | -€8,955 | -€22,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,378 | -€8,955 | -€22,333 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.