Lisbo: 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.
Lisbo
Largest movements
- Deferred charges and accrued income -€52,525
down €52,525 (-72.0%), from €72,948 to €20,422
- Cash +€51,578
up €51,578 (+252.1%), from €20,463 to €72,041
mainly Deferred charges and accrued income (+€52,525) and Net result for the year (+€43,594)
- Receivables within one year -€8,954
down €8,954 (-48.1%), from €18,599 to €9,645
- Reserves +€43,594
up €43,594 (+18.1%), from €240,717 to €284,311
- Tax, wage and social debts -€22,105
down €22,105 (-63.4%), from €34,876 to €12,771
of which Taxes: -€22,388
- Accrued charges and deferred income -€16,244
no longer reported in 2025 (was €16,244)
- Trade debts -€8,122
down €8,122 (-73.2%), from €11,102 to €2,979
- Debts after one year -€4,410
down €4,410 (-26.3%), from €16,750 to €12,340
- Gross operating margin -€41,175
down €41,175 (-31.3%), from €131,679 to €90,504
- Depreciation +€23,234
up €23,234 (+1898.0%), from €1,224 to €24,458
- Taxes -€22,488
down €22,488 (-47.0%), from €47,881 to €25,393
- Financial charges -€2,150
down €2,150 (-65.4%), from €3,286 to €1,136
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 | €350,248 | €342,504 | -€7,744 | -2.2% |
| Fixed assets | 21/28 | €113,238 | €115,395 | +€2,157 | +1.9% |
| Tangible fixed assets | 22/27 | €113,238 | €115,395 | +€2,157 | +1.9% |
| Furniture and vehicles | 24 | €113,238 | €115,395 | +€2,157 | +1.9% |
| Current assets | 29/58 | €237,010 | €227,108 | -€9,902 | -4.2% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,599 | €9,645 | -€8,954 | -48.1% |
| Trade receivables | 40 | €18,599 | €9,645 | -€8,954 | -48.1% |
| Cash at bank and in hand | 54/58 | €20,463 | €72,041 | +€51,578 | +252.1% |
| Deferred charges and accrued income | 490/1 | €72,948 | €20,422 | -€52,525 | -72.0% |
| Total equity and liabilities | 10/49 | €350,248 | €342,504 | -€7,744 | -2.2% |
| Equity | 10/15 | €246,917 | €290,511 | +€43,594 | +17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240,717 | €284,311 | +€43,594 | +18.1% |
| Distributable reserves | 133 | €240,717 | €284,311 | +€43,594 | +18.1% |
| Amounts payable | 17/49 | €103,332 | €51,993 | -€51,338 | -49.7% |
| Amounts payable after more than one year | 17 | €16,750 | €12,340 | -€4,410 | -26.3% |
| Financial debts | 170/4 | €16,750 | €12,340 | -€4,410 | -26.3% |
| Amounts payable within one year | 42/48 | €70,338 | €39,653 | -€30,684 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €21,876 | €23,248 | +€1,372 | +6.3% |
| Trade debts | 44 | €11,102 | €2,979 | -€8,122 | -73.2% |
| Suppliers | 440/4 | €11,102 | €2,979 | -€8,122 | -73.2% |
| Taxes, remuneration and social security | 45 | €34,876 | €12,771 | -€22,105 | -63.4% |
| Taxes | 450/3 | €34,876 | €12,488 | -€22,388 | -64.2% |
| Remuneration and social security | 454/9 | - | €282 | +€282 | |
| Other amounts payable | 47/48 | €2,484 | €655 | -€1,829 | -73.6% |
| Accrued charges and deferred income | 492/3 | €16,244 | - | -€16,244 | |
| Non-recurring operating income | 76A | €33,076 | - | -€33,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €24,458 | +€23,234 | +1898.0% |
| Other operating charges | 640/8 | €956 | €1,429 | +€473 | +49.5% |
| Gross operating margin | 9900 | €131,679 | €90,504 | -€41,175 | -31.3% |
| Operating profit (loss) | 9901 | €129,499 | €64,618 | -€64,882 | -50.1% |
| Financial income | 75/76B | €5,501 | €5,506 | +€5 | +0.1% |
| Recurring financial income | 75 | €5,501 | €5,506 | +€5 | +0.1% |
| Financial charges | 65/66B | €3,286 | €1,136 | -€2,150 | -65.4% |
| Recurring financial charges | 65 | €3,286 | €1,136 | -€2,150 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €131,715 | €68,987 | -€62,727 | -47.6% |
| Income taxes | 67/77 | €47,881 | €25,393 | -€22,488 | -47.0% |
| Profit (loss) for the period | 9904 | €83,833 | €43,594 | -€40,239 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,833 | €43,594 | -€40,239 | -48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.