LISSUS: 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.
LISSUS
Largest movements
- Receivables after one year +€135,000
up €135,000 (+112.5%), from €120,000 to €255,000
- Cash -€56,493
down €56,493 (-93.0%), from €60,727 to €4,234
mainly Receivables after one year (-€135,000) and Trade debts (-€23,995)
- Receivables within one year -€29,219
down €29,219 (-63.6%), from €45,924 to €16,705
of which Trade receivables: -€25,121
- Tangible fixed assets -€14,633
down €14,633 (-32.3%), from €45,293 to €30,660
of which Leasing and similar rights: -€14,328
- Profit (loss) carried forward +€81,080
up €81,080 (+47.8%), from €169,785 to €250,865
- Trade debts -€23,995
down €23,995 (-84.6%), from €28,370 to €4,375
- Debts after one year -€12,067
down €12,067 (-42.2%), from €28,571 to €16,504
- Tax, wage and social debts -€8,326
down €8,326 (-29.6%), from €28,115 to €19,789
- Gross operating margin -€13,659
down €13,659 (-10.7%), from €127,427 to €113,768
- Taxes -€13,270
down €13,270 (-47.2%), from €28,088 to €14,818
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
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 | €271,944 | €306,599 | +€34,655 | +12.7% |
| Fixed assets | 21/28 | €45,293 | €30,660 | -€14,633 | -32.3% |
| Tangible fixed assets | 22/27 | €45,293 | €30,660 | -€14,633 | -32.3% |
| Plant, machinery and equipment | 23 | €305 | - | -€305 | |
| Leasing and similar rights | 25 | €44,988 | €30,660 | -€14,328 | -31.8% |
| Current assets | 29/58 | €226,651 | €275,939 | +€49,288 | +21.7% |
| Amounts receivable after more than one year | 29 | €120,000 | €255,000 | +€135,000 | +112.5% |
| Other amounts receivable | 291 | €120,000 | €255,000 | +€135,000 | +112.5% |
| Amounts receivable within one year | 40/41 | €45,924 | €16,705 | -€29,219 | -63.6% |
| Trade receivables | 40 | €40,321 | €15,200 | -€25,121 | -62.3% |
| Other amounts receivable | 41 | €5,603 | €1,505 | -€4,098 | -73.1% |
| Cash at bank and in hand | 54/58 | €60,727 | €4,234 | -€56,493 | -93.0% |
| Total equity and liabilities | 10/49 | €271,944 | €306,599 | +€34,655 | +12.7% |
| Equity | 10/15 | €172,785 | €253,865 | +€81,080 | +46.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,785 | €250,865 | +€81,080 | +47.8% |
| Amounts payable | 17/49 | €99,159 | €52,734 | -€46,425 | -46.8% |
| Amounts payable after more than one year | 17 | €28,571 | €16,504 | -€12,067 | -42.2% |
| Financial debts | 170/4 | €28,571 | €16,504 | -€12,067 | -42.2% |
| Amounts payable within one year | 42/48 | €70,588 | €36,230 | -€34,358 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €11,584 | €12,066 | +€482 | +4.2% |
| Trade debts | 44 | €28,370 | €4,375 | -€23,995 | -84.6% |
| Suppliers | 440/4 | €28,370 | €4,375 | -€23,995 | -84.6% |
| Taxes, remuneration and social security | 45 | €28,115 | €19,789 | -€8,326 | -29.6% |
| Taxes | 450/3 | €28,115 | €19,789 | -€8,326 | -29.6% |
| Other amounts payable | 47/48 | €2,519 | - | -€2,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,758 | €14,633 | -€125 | -0.8% |
| Other operating charges | 640/8 | €1,317 | €1,616 | +€299 | +22.7% |
| Gross operating margin | 9900 | €127,427 | €113,768 | -€13,659 | -10.7% |
| Operating profit (loss) | 9901 | €111,352 | €97,519 | -€13,833 | -12.4% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €2,053 | €1,679 | -€374 | -18.2% |
| Recurring financial charges | 65 | €2,053 | €1,679 | -€374 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €109,299 | €95,898 | -€13,401 | -12.3% |
| Income taxes | 67/77 | €28,088 | €14,818 | -€13,270 | -47.2% |
| Profit (loss) for the period | 9904 | €81,211 | €81,080 | -€131 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,211 | €81,080 | -€131 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.