HANS LISMONDE: what changed
What changed
HANS LISMONDE
NACE 46.190, Agents in non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
-€74,757
2024 · €80,718-€155,475
Equity
€178,783
2024 · €253,540-€74,757
Cash
€62,953
2024 · €173,503-€110,550
Balance sheet total
€808,232
2024 · €927,433-€119,201
Largest movements
Assets
- Cash -€110,550
down €110,550 (-63.7%), from €173,503 to €62,953
mainly Net result for the year (-€74,757) and Debts after one year (-€51,272)
- Tangible fixed assets -€23,015
down €23,015 (-27.4%), from €84,029 to €61,014
of which Furniture and vehicles: -€12,010
- Receivables within one year +€13,087
up €13,087 (+133%), from €9,850 to €22,937
of which Other amounts receivable: +€13,087
Equity and liabilities
- Profit (loss) carried forward -€74,757
down €74,757, from €0 to -€74,757
- Debts after one year -€51,272
down €51,272 (-9.0%), from €567,765 to €516,494
- Other debts +€16,479
up €16,479 (+54.2%), from €30,393 to €46,873
Income statement
- Financial income -€179,138
no longer reported in 2025 (was €179,138)
- Gross operating margin +€20,892
up €20,892 (+50.2%), from -€41,622 to -€20,730
- Financial charges -€2,830
down €2,830 (-8.7%), from €32,689 to €29,859
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.
Result 2024
€80,718
Gross operating margin
+€20,892
Depreciation
-€31
Other operating charges
-€3
Financial income
-€179,138
Financial charges
+€2,830
Taxes
-€25
Result 2025
-€74,757
raises the resultlowers the result
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.
From operations
-€54,958
Investment
€0
Financing
-€55,592
Cash 2024
€173,503
From operations (derived)
-€54,958
Net result for the year
-€74,757
Depreciation
+€23,015
Receivables within one year
-€13,087
Deferred charges and accrued income
-€1,278
Trade debts
+€610
Tax, wage and social debts
-€3,550
Other debts
+€16,479
Accrued charges and deferred income
-€2,391
Financing
-€55,592
Debts after one year
-€51,272
Current portion of long-term debt
-€4,320
Cash 2025
€62,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €927,433 | €808,232 | -€119,201 | -12.9% |
| Fixed assets | 21/28 | €744,029 | €721,014 | -€23,015 | -3.1% |
| Tangible fixed assets | 22/27 | €84,029 | €61,014 | -€23,015 | -27.4% |
| Land and buildings | 22 | €39,272 | €37,654 | -€1,618 | -4.1% |
| Plant, machinery and equipment | 23 | €28,162 | €18,775 | -€9,387 | -33.3% |
| Furniture and vehicles | 24 | €16,595 | €4,586 | -€12,010 | -72.4% |
| Financial fixed assets | 28 | €660,000 | €660,000 | = | 0.0% |
| Current assets | 29/58 | €183,403 | €87,218 | -€96,185 | -52.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,850 | €22,937 | +€13,087 | +133% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,850 | €22,937 | +€13,087 | +133% |
| Cash at bank and in hand | 54/58 | €173,503 | €62,953 | -€110,550 | -63.7% |
| Deferred charges and accrued income | 490/1 | €50 | €1,328 | +€1,278 | +2,545% |
| Total equity and liabilities | 10/49 | €927,433 | €808,232 | -€119,201 | -12.9% |
| Equity | 10/15 | €253,540 | €178,783 | -€74,757 | -29.5% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €247,207 | €247,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €247,207 | €247,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€74,757 | -€74,757 | |
| Amounts payable | 17/49 | €673,892 | €629,449 | -€44,443 | -6.6% |
| Amounts payable after more than one year | 17 | €567,765 | €516,494 | -€51,272 | -9.0% |
| Financial debts | 170/4 | €567,765 | €516,494 | -€51,272 | -9.0% |
| Amounts payable within one year | 42/48 | €102,399 | €111,618 | +€9,219 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €57,302 | €52,982 | -€4,320 | -7.5% |
| Trade debts | 44 | €896 | €1,506 | +€610 | +68.1% |
| Suppliers | 440/4 | €896 | €1,506 | +€610 | +68.1% |
| Taxes, remuneration and social security | 45 | €13,807 | €10,257 | -€3,550 | -25.7% |
| Taxes | 450/3 | €13,807 | €10,257 | -€3,550 | -25.7% |
| Other amounts payable | 47/48 | €30,393 | €46,873 | +€16,479 | +54.2% |
| Accrued charges and deferred income | 492/3 | €3,728 | €1,338 | -€2,391 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,984 | €23,015 | +€31 | +0.1% |
| Other operating charges | 640/8 | €966 | €969 | +€3 | +0.3% |
| Gross operating margin | 9900 | -€41,622 | -€20,730 | +€20,892 | +50.2% |
| Operating profit (loss) | 9901 | -€65,572 | -€44,715 | +€20,858 | +31.8% |
| Financial income | 75/76B | €179,138 | - | -€179,138 | |
| Recurring financial income | 75 | €179,138 | - | -€179,138 | |
| Financial charges | 65/66B | €32,689 | €29,859 | -€2,830 | -8.7% |
| Recurring financial charges | 65 | €32,689 | €29,859 | -€2,830 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €80,876 | -€74,574 | -€155,450 | |
| Income taxes | 67/77 | €158 | €184 | +€25 | +16.1% |
| Profit (loss) for the period | 9904 | €80,718 | -€74,757 | -€155,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,718 | -€74,757 | -€155,475 |
Next steps
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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.