LIZA: 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.
LIZA
Largest movements
- Receivables within one year +€45,180
up €45,180 (+3765.0%), from €1,200 to €46,380
- Cash -€25,061
down €25,061 (-46.1%), from €54,367 to €29,306
mainly Receivables within one year (-€45,180)
- Profit (loss) carried forward +€10,977
up €10,977 (+23.5%), from €46,772 to €57,749
- Trade debts +€4,587
up €4,587 (+213.2%), from €2,151 to €6,739
- Tax, wage and social debts +€4,295
up €4,295 (+37.3%), from €11,514 to €15,809
of which Taxes: +€5,487
- Gross operating margin -€29,293
down €29,293 (-48.7%), from €60,205 to €30,912
- Taxes +€2,057
up €2,057 (+66.3%), from €3,102 to €5,159
- Financial income +€1,254
up €1,254 (+33008.9%), from €4 to €1,258
- Staff costs -€815
down €815 (-4.9%), from €16,529 to €15,714
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 | €66,637 | €86,496 | +€19,859 | +29.8% |
| Fixed assets | 21/28 | €8,248 | €8,248 | = | 0.0% |
| Financial fixed assets | 28 | €8,248 | €8,248 | = | 0.0% |
| Current assets | 29/58 | €58,389 | €78,248 | +€19,859 | +34.0% |
| Stocks and contracts in progress | 3 | €2,822 | €2,562 | -€260 | -9.2% |
| Stocks | 30/36 | €2,822 | €2,562 | -€260 | -9.2% |
| Amounts receivable within one year | 40/41 | €1,200 | €46,380 | +€45,180 | +3765.0% |
| Other amounts receivable | 41 | €1,200 | €46,380 | +€45,180 | +3765.0% |
| Cash at bank and in hand | 54/58 | €54,367 | €29,306 | -€25,061 | -46.1% |
| Total equity and liabilities | 10/49 | €66,637 | €86,496 | +€19,859 | +29.8% |
| Equity | 10/15 | €52,972 | €63,949 | +€10,977 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,772 | €57,749 | +€10,977 | +23.5% |
| Amounts payable | 17/49 | €13,665 | €22,547 | +€8,882 | +65.0% |
| Amounts payable within one year | 42/48 | €13,665 | €22,547 | +€8,882 | +65.0% |
| Trade debts | 44 | €2,151 | €6,739 | +€4,587 | +213.2% |
| Suppliers | 440/4 | €2,151 | €6,739 | +€4,587 | +213.2% |
| Taxes, remuneration and social security | 45 | €11,514 | €15,809 | +€4,295 | +37.3% |
| Taxes | 450/3 | €6,428 | €11,915 | +€5,487 | +85.4% |
| Remuneration and social security | 454/9 | €5,086 | €3,894 | -€1,192 | -23.4% |
| Remuneration, social security and pensions | 62 | €16,529 | €15,714 | -€815 | -4.9% |
| Other operating charges | 640/8 | €58 | €60 | +€2 | +3.1% |
| Gross operating margin | 9900 | €60,205 | €30,912 | -€29,293 | -48.7% |
| Operating profit (loss) | 9901 | €43,617 | €15,138 | -€28,480 | -65.3% |
| Financial income | 75/76B | €4 | €1,258 | +€1,254 | +33008.9% |
| Recurring financial income | 75 | €4 | €1,258 | +€1,254 | +33008.9% |
| Financial charges | 65/66B | €242 | €260 | +€18 | +7.5% |
| Recurring financial charges | 65 | €242 | €260 | +€18 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €43,379 | €16,136 | -€27,244 | -62.8% |
| Income taxes | 67/77 | €3,102 | €5,159 | +€2,057 | +66.3% |
| Profit (loss) for the period | 9904 | €40,278 | €10,977 | -€29,301 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,278 | €10,977 | -€29,301 | -72.7% |
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 9 October 2026 via checked.be.