LISBLOEM: what changed
Two fiscal 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.
LISBLOEM
Largest movements
- Tangible fixed assets -€6,707
down €6,707 (-9.1%), from €73,492 to €66,784
- Deferred charges and accrued income -€1,160
down €1,160 (-73.6%), from €1,576 to €417
- Debts after one year -€5,303
down €5,303 (-7.0%), from €76,012 to €70,709
- Reserves -€2,202
down €2,202 (-13.2%), from €16,703 to €14,501
of which Non-distributable reserves: -€2,202
- Gross operating margin +€13,446
up €13,446, from -€5,866 to €7,580
- Depreciation -€1,250
down €1,250 (-15.7%), from €7,957 to €6,707
- Other operating charges -€214
down €214 (-6.0%), from €3,588 to €3,374
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 | €75,753 | €67,895 | -€7,858 | -10.4% |
| Fixed assets | 21/28 | €73,492 | €66,784 | -€6,707 | -9.1% |
| Tangible fixed assets | 22/27 | €73,492 | €66,784 | -€6,707 | -9.1% |
| Land and buildings | 22 | €73,492 | €66,784 | -€6,707 | -9.1% |
| Current assets | 29/58 | €2,262 | €1,111 | -€1,151 | -50.9% |
| Cash at bank and in hand | 54/58 | €685 | €694 | +€8 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,576 | €417 | -€1,160 | -73.6% |
| Total equity and liabilities | 10/49 | €75,753 | €67,895 | -€7,858 | -10.4% |
| Equity | 10/15 | -€333 | -€2,864 | -€2,531 | -760.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,703 | €14,501 | -€2,202 | -13.2% |
| Non-distributable reserves | 130/1 | €6,200 | €3,998 | -€2,202 | -35.5% |
| Legal reserve | 130 | €6,200 | €3,998 | -€2,202 | -35.5% |
| Distributable reserves | 133 | €10,503 | €10,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,036 | -€79,365 | -€329 | -0.4% |
| Amounts payable | 17/49 | €76,086 | €70,759 | -€5,328 | -7.0% |
| Amounts payable after more than one year | 17 | €76,012 | €70,709 | -€5,303 | -7.0% |
| Other amounts payable | 178/9 | €76,012 | €70,709 | -€5,303 | -7.0% |
| Amounts payable within one year | 42/48 | €74 | €49 | -€25 | -33.5% |
| Trade debts | 44 | €74 | €49 | -€25 | -33.5% |
| Suppliers | 440/4 | €74 | €49 | -€25 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,957 | €6,707 | -€1,250 | -15.7% |
| Other operating charges | 640/8 | €3,588 | €3,374 | -€214 | -6.0% |
| Gross operating margin | 9900 | -€5,866 | €7,580 | +€13,446 | |
| Operating profit (loss) | 9901 | -€17,411 | -€2,501 | +€14,910 | +85.6% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,440 | -€2,531 | +€14,909 | +85.5% |
| Profit (loss) for the period | 9904 | -€17,440 | -€2,531 | +€14,909 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,440 | -€2,531 | +€14,909 | +85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.