LISSON GALLERY Belgium: what changed
LISSON GALLERY Belgium
Largest movements
- Cash +€651,485
up €651,485 (+397%), from €164,134 to €815,619
mainly Other debts (+€398,025) and Receivables within one year (+€261,957)
- Receivables within one year -€261,957
down €261,957 (-98.8%), from €265,193 to €3,236
- Other debts +€398,025
new in 2025: €398,025
- Advances received -€53,407
down €53,407 (-26.2%), from €204,000 to €150,593
- Reserves +€28,085
up €28,085 (+14.3%), from €196,839 to €224,924
- Tax, wage and social debts +€8,650
up €8,650 (+237%), from €3,656 to €12,306
- Gross operating margin -€222,772
down €222,772 (-85.0%), from €262,194 to €39,422
- Taxes -€55,803
down €55,803 (-84.6%), from €65,948 to €10,144
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,327 | €818,855 | +€389,528 | +90.7% |
| Current assets | 29/58 | €429,327 | €818,855 | +€389,528 | +90.7% |
| Amounts receivable within one year | 40/41 | €265,193 | €3,236 | -€261,957 | -98.8% |
| Other amounts receivable | 41 | €265,193 | €3,236 | -€261,957 | -98.8% |
| Cash at bank and in hand | 54/58 | €164,134 | €815,619 | +€651,485 | +397% |
| Total equity and liabilities | 10/49 | €429,327 | €818,855 | +€389,528 | +90.7% |
| Equity | 10/15 | €206,839 | €234,924 | +€28,085 | +13.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €196,839 | €224,924 | +€28,085 | +14.3% |
| Distributable reserves | 133 | €196,839 | €224,924 | +€28,085 | +14.3% |
| Amounts payable | 17/49 | €222,489 | €583,931 | +€361,442 | +162% |
| Amounts payable within one year | 42/48 | €222,489 | €583,931 | +€361,442 | +162% |
| Trade debts | 44 | €14,833 | €23,008 | +€8,175 | +55.1% |
| Suppliers | 440/4 | €14,833 | €23,008 | +€8,175 | +55.1% |
| Advances received on contracts in progress | 46 | €204,000 | €150,593 | -€53,407 | -26.2% |
| Taxes, remuneration and social security | 45 | €3,656 | €12,306 | +€8,650 | +237% |
| Taxes | 450/3 | €3,656 | €12,306 | +€8,650 | +237% |
| Other amounts payable | 47/48 | - | €398,025 | +€398,025 | |
| Other operating charges | 640/8 | €580 | €595 | +€14 | +2.5% |
| Gross operating margin | 9900 | €262,194 | €39,422 | -€222,772 | -85.0% |
| Operating profit (loss) | 9901 | €261,613 | €38,827 | -€222,786 | -85.2% |
| Financial income | 75/76B | €1,433 | €2,874 | +€1,442 | +101% |
| Recurring financial income | 75 | €1,433 | €2,874 | +€1,442 | +101% |
| Financial charges | 65/66B | €3,281 | €3,471 | +€190 | +5.8% |
| Recurring financial charges | 65 | €3,281 | €3,471 | +€190 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €259,764 | €38,230 | -€221,535 | -85.3% |
| Income taxes | 67/77 | €65,948 | €10,144 | -€55,803 | -84.6% |
| Profit (loss) for the period | 9904 | €193,817 | €28,085 | -€165,731 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €193,817 | €28,085 | -€165,731 | -85.5% |
Next steps
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.