LE LISBONNE: 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.
LE LISBONNE
Largest movements
- Receivables within one year +€6,535
up €6,535 (+70.0%), from €9,333 to €15,868
of which Trade receivables: +€8,975
- Tangible fixed assets -€5,857
down €5,857 (-22.1%), from €26,452 to €20,595
of which Plant, machinery and equipment: -€5,190
- Stocks and contracts -€4,015
down €4,015 (-62.9%), from €6,380 to €2,365
- Cash -€3,446
down €3,446 (-60.3%), from €5,711 to €2,265
mainly Trade debts (-€28,149) and Receivables within one year (-€6,535)
- Financial fixed assets +€2,530
up €2,530 (+1,380%), from €183 to €2,713
- Trade debts -€28,149
down €28,149 (-58.3%), from €48,290 to €20,141
- Tax, wage and social debts +€9,272
up €9,272 (+5,137%), from €180 to €9,452
- Debts after one year +€8,523
new in 2024: €8,523
- Current portion of long-term debt +€4,616
new in 2024: €4,616
- Other debts +€2,266
up €2,266 (+43.0%), from €5,266 to €7,532
- Gross operating margin +€24,697
up €24,697, from -€5,250 to €19,447
- Other operating charges +€7,285
up €7,285 (+1,713%), from €425 to €7,710
- Depreciation +€4,358
up €4,358 (+291%), from €1,499 to €5,857
- Financial charges +€1,785
up €1,785 (+51,002%), from €4 to €1,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,059 | €44,663 | -€3,397 | -7.1% |
| Fixed assets | 21/28 | €26,635 | €23,308 | -€3,327 | -12.5% |
| Tangible fixed assets | 22/27 | €26,452 | €20,595 | -€5,857 | -22.1% |
| Plant, machinery and equipment | 23 | €24,493 | €19,303 | -€5,190 | -21.2% |
| Furniture and vehicles | 24 | €1,958 | €1,292 | -€667 | -34.0% |
| Financial fixed assets | 28 | €183 | €2,713 | +€2,530 | +1,380% |
| Current assets | 29/58 | €21,425 | €21,355 | -€70 | -0.3% |
| Stocks and contracts in progress | 3 | €6,380 | €2,365 | -€4,015 | -62.9% |
| Stocks | 30/36 | €6,380 | €2,365 | -€4,015 | -62.9% |
| Amounts receivable within one year | 40/41 | €9,333 | €15,868 | +€6,535 | +70.0% |
| Trade receivables | 40 | €3,621 | €12,595 | +€8,975 | +248% |
| Other amounts receivable | 41 | €5,713 | €3,273 | -€2,440 | -42.7% |
| Cash at bank and in hand | 54/58 | €5,711 | €2,265 | -€3,446 | -60.3% |
| Deferred charges and accrued income | 490/1 | - | €857 | +€857 | |
| Total equity and liabilities | 10/49 | €48,059 | €44,663 | -€3,397 | -7.1% |
| Equity | 10/15 | -€5,677 | -€5,601 | +€76 | +1.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,177 | -€7,101 | +€76 | +1.1% |
| Amounts payable | 17/49 | €53,736 | €50,264 | -€3,473 | -6.5% |
| Amounts payable after more than one year | 17 | - | €8,523 | +€8,523 | |
| Financial debts | 170/4 | - | €8,523 | +€8,523 | |
| Amounts payable within one year | 42/48 | €53,736 | €41,741 | -€11,995 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,616 | +€4,616 | |
| Trade debts | 44 | €48,290 | €20,141 | -€28,149 | -58.3% |
| Suppliers | 440/4 | €48,290 | €20,141 | -€28,149 | -58.3% |
| Taxes, remuneration and social security | 45 | €180 | €9,452 | +€9,272 | +5,137% |
| Taxes | 450/3 | €180 | €9,452 | +€9,272 | +5,137% |
| Other amounts payable | 47/48 | €5,266 | €7,532 | +€2,266 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €5,857 | +€4,358 | +291% |
| Other operating charges | 640/8 | €425 | €7,710 | +€7,285 | +1,713% |
| Non-recurring operating charges | 66A | - | €4,015 | +€4,015 | |
| Gross operating margin | 9900 | -€5,250 | €19,447 | +€24,697 | |
| Operating profit (loss) | 9901 | -€7,174 | €1,864 | +€9,038 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +51.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +51.9% |
| Financial charges | 65/66B | €4 | €1,789 | +€1,785 | +51,002% |
| Recurring financial charges | 65 | €4 | €1,789 | +€1,785 | +51,002% |
| Profit (loss) for the period before taxes | 9903 | -€7,177 | €76 | +€7,253 | |
| Profit (loss) for the period | 9904 | -€7,177 | €76 | +€7,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,177 | €76 | +€7,253 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.