Lista: 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.
Lista
Largest movements
- Receivables within one year -€6,839
down €6,839 (-34.8%), from €19,664 to €12,826
- Stocks and contracts -€5,350
down €5,350 (-60.5%), from €8,850 to €3,500
- Cash -€1,410
down €1,410 (-17.8%), from €7,902 to €6,492
mainly Other debts (-€11,925) and Investment in fixed assets (net) (-€4,767)
- Tangible fixed assets +€1,296
up €1,296 (+9.1%), from €14,182 to €15,478
- Other debts -€11,925
down €11,925 (-36.1%), from €33,020 to €21,095
- Profit (loss) carried forward +€4,756
up €4,756 (+8.1%), from -€58,464 to -€53,708
- Tax, wage and social debts -€2,728
down €2,728 (-50.6%), from €5,392 to €2,664
of which Taxes: -€1,478
- Trade debts -€2,593
down €2,593 (-34.2%), from €7,585 to €4,992
- Gross operating margin -€8,581
down €8,581 (-35.8%), from €23,962 to €15,381
- Depreciation -€8,104
down €8,104 (-70.0%), from €11,575 to €3,471
- Financial charges +€2,313
up €2,313 (+267%), from €866 to €3,179
- Other operating charges -€656
down €656 (-14.2%), from €4,630 to €3,974
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 | €51,696 | €39,523 | -€12,174 | -23.5% |
| Fixed assets | 21/28 | €14,182 | €15,478 | +€1,296 | +9.1% |
| Tangible fixed assets | 22/27 | €14,182 | €15,478 | +€1,296 | +9.1% |
| Furniture and vehicles | 24 | €14,182 | €15,478 | +€1,296 | +9.1% |
| Current assets | 29/58 | €37,514 | €24,045 | -€13,469 | -35.9% |
| Stocks and contracts in progress | 3 | €8,850 | €3,500 | -€5,350 | -60.5% |
| Stocks | 30/36 | €8,850 | €3,500 | -€5,350 | -60.5% |
| Amounts receivable within one year | 40/41 | €19,664 | €12,826 | -€6,839 | -34.8% |
| Trade receivables | 40 | €19,664 | €12,826 | -€6,839 | -34.8% |
| Cash at bank and in hand | 54/58 | €7,902 | €6,492 | -€1,410 | -17.8% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,227 | +€129 | +11.8% |
| Total equity and liabilities | 10/49 | €51,696 | €39,523 | -€12,174 | -23.5% |
| Equity | 10/15 | -€44,464 | -€39,708 | +€4,756 | +10.7% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,464 | -€53,708 | +€4,756 | +8.1% |
| Amounts payable | 17/49 | €96,160 | €79,230 | -€16,930 | -17.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,997 | €28,752 | -€17,245 | -37.5% |
| Trade debts | 44 | €7,585 | €4,992 | -€2,593 | -34.2% |
| Suppliers | 440/4 | €7,585 | €4,992 | -€2,593 | -34.2% |
| Taxes, remuneration and social security | 45 | €5,392 | €2,664 | -€2,728 | -50.6% |
| Taxes | 450/3 | €2,892 | €1,414 | -€1,478 | -51.1% |
| Remuneration and social security | 454/9 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Other amounts payable | 47/48 | €33,020 | €21,095 | -€11,925 | -36.1% |
| Accrued charges and deferred income | 492/3 | €163 | €479 | +€315 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,575 | €3,471 | -€8,104 | -70.0% |
| Other operating charges | 640/8 | €4,630 | €3,974 | -€656 | -14.2% |
| Gross operating margin | 9900 | €23,962 | €15,381 | -€8,581 | -35.8% |
| Operating profit (loss) | 9901 | €7,757 | €7,935 | +€179 | +2.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €866 | €3,179 | +€2,313 | +267% |
| Recurring financial charges | 65 | €866 | €3,179 | +€2,313 | +267% |
| Profit (loss) for the period before taxes | 9903 | €6,890 | €4,756 | -€2,134 | -31.0% |
| Profit (loss) for the period | 9904 | €6,890 | €4,756 | -€2,134 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,890 | €4,756 | -€2,134 | -31.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.