LISPY: what changed
LISPY
Largest movements
- Receivables within one year -€14,996
down €14,996 (-99.3%), from €15,107 to €112
of which Trade receivables: -€14,468
- Cash -€3,894
down €3,894 (-48.5%), from €8,023 to €4,129
mainly Contributions, distributions and other (-€33,333) and Tax, wage and social debts (-€23,666)
- Tax, wage and social debts -€23,666
down €23,666 (-91.4%), from €25,900 to €2,235
- Reserves +€3,500
up €3,500 (+1.6%), from €221,174 to €224,674
- Gross operating margin -€48,725
down €48,725 (-47.1%), from €103,405 to €54,681
- Taxes -€11,501
down €11,501 (-49.8%), from €23,073 to €11,572
- Other operating charges +€1,934
up €1,934 (+190%), from €1,018 to €2,953
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 | €266,387 | €246,446 | -€19,941 | -7.5% |
| Fixed assets | 21/28 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Tangible fixed assets | 22/27 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Furniture and vehicles | 24 | €4,257 | €3,206 | -€1,051 | -24.7% |
| Current assets | 29/58 | €262,130 | €243,240 | -€18,890 | -7.2% |
| Amounts receivable after more than one year | 29 | €239,000 | €239,000 | = | 0.0% |
| Other amounts receivable | 291 | €239,000 | €239,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,107 | €112 | -€14,996 | -99.3% |
| Trade receivables | 40 | €14,580 | €112 | -€14,468 | -99.2% |
| Other amounts receivable | 41 | €527 | - | -€527 | |
| Cash at bank and in hand | 54/58 | €8,023 | €4,129 | -€3,894 | -48.5% |
| Total equity and liabilities | 10/49 | €266,387 | €246,446 | -€19,941 | -7.5% |
| Equity | 10/15 | €240,184 | €243,797 | +€3,613 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221,174 | €224,674 | +€3,500 | +1.6% |
| Distributable reserves | 133 | €221,174 | €224,674 | +€3,500 | +1.6% |
| Profit (loss) carried forward | 14 | €410 | €523 | +€113 | +27.5% |
| Amounts payable | 17/49 | €26,203 | €2,649 | -€23,554 | -89.9% |
| Amounts payable within one year | 42/48 | €26,203 | €2,649 | -€23,554 | -89.9% |
| Trade debts | 44 | €303 | €414 | +€112 | +36.8% |
| Suppliers | 440/4 | €303 | €414 | +€112 | +36.8% |
| Taxes, remuneration and social security | 45 | €25,900 | €2,235 | -€23,666 | -91.4% |
| Taxes | 450/3 | €25,900 | €2,235 | -€23,666 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,745 | €2,250 | +€506 | +29.0% |
| Other operating charges | 640/8 | €1,018 | €2,953 | +€1,934 | +190% |
| Gross operating margin | 9900 | €103,405 | €54,681 | -€48,725 | -47.1% |
| Operating profit (loss) | 9901 | €100,642 | €49,477 | -€51,164 | -50.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €146 | €959 | +€814 | +559% |
| Recurring financial charges | 65 | €146 | €959 | +€814 | +559% |
| Profit (loss) for the period before taxes | 9903 | €100,496 | €48,518 | -€51,978 | -51.7% |
| Income taxes | 67/77 | €23,073 | €11,572 | -€11,501 | -49.8% |
| Profit (loss) for the period | 9904 | €77,423 | €36,946 | -€40,477 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,423 | €36,946 | -€40,477 | -52.3% |
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 5 November 2026 via checked.be.