NEW LOOK LISA: 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.
NEW LOOK LISA
Largest movements
- Receivables within one year +€778
up €778 (+71.0%), from €1,095 to €1,873
of which Trade receivables: +€750
- Cash -€319
down €319 (-16.2%), from €1,973 to €1,654
mainly Receivables within one year (-€778)
- Tax, wage and social debts +€318
up €318 (+11.7%), from €2,712 to €3,030
- Other debts +€82
up €82 (+29.7%), from €276 to €358
- Profit (loss) carried forward +€56
up €56 (+0.3%), from -€18,498 to -€18,442
- Gross operating margin +€1,540
up €1,540, from -€900 to €640
- Other operating charges +€37
up €37 (+11.3%), from €323 to €360
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 | €3,090 | €3,547 | +€457 | +14.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,090 | €3,547 | +€457 | +14.8% |
| Stocks and contracts in progress | 3 | €22 | €20 | -€2 | -7.7% |
| Stocks | 30/36 | €22 | €20 | -€2 | -7.7% |
| Amounts receivable within one year | 40/41 | €1,095 | €1,873 | +€778 | +71.0% |
| Trade receivables | 40 | - | €750 | +€750 | |
| Other amounts receivable | 41 | €1,095 | €1,123 | +€28 | +2.5% |
| Cash at bank and in hand | 54/58 | €1,973 | €1,654 | -€319 | -16.2% |
| Total equity and liabilities | 10/49 | €3,090 | €3,547 | +€457 | +14.8% |
| Equity | 10/15 | €102 | €158 | +€56 | +55.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,498 | -€18,442 | +€56 | +0.3% |
| Amounts payable | 17/49 | €2,988 | €3,389 | +€400 | +13.4% |
| Amounts payable within one year | 42/48 | €2,988 | €3,389 | +€400 | +13.4% |
| Taxes, remuneration and social security | 45 | €2,712 | €3,030 | +€318 | +11.7% |
| Taxes | 450/3 | €2,712 | €3,030 | +€318 | +11.7% |
| Other amounts payable | 47/48 | €276 | €358 | +€82 | +29.7% |
| Remuneration, social security and pensions | 62 | - | €2 | +€2 | |
| Other operating charges | 640/8 | €323 | €360 | +€37 | +11.3% |
| Gross operating margin | 9900 | -€900 | €640 | +€1,540 | |
| Operating profit (loss) | 9901 | -€1,223 | €278 | +€1,501 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €222 | €222 | +€0 | +0.1% |
| Recurring financial charges | 65 | €222 | €222 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,445 | €56 | +€1,501 | |
| Profit (loss) for the period | 9904 | -€1,445 | €56 | +€1,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,445 | €56 | +€1,501 |
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 24 October 2026 via checked.be.