LISIMMO: 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.
LISIMMO
Largest movements
- Deferred charges and accrued income -€8,696
down €8,696 (-79.4%), from €10,950 to €2,255
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,288
down €9,288 (-61.4%), from €15,132 to €5,844
- Taxes -€2,488
down €2,488 (-70.4%), from €3,532 to €1,044
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 | €765,003 | €765,854 | +€851 | +0.1% |
| Formation expenses | 20 | €2,069 | €2,069 | = | 0.0% |
| Fixed assets | 21/28 | €718,233 | €718,233 | = | 0.0% |
| Tangible fixed assets | 22/27 | €718,233 | €718,233 | = | 0.0% |
| Land and buildings | 22 | €718,233 | €718,233 | = | 0.0% |
| Current assets | 29/58 | €44,701 | €45,552 | +€851 | +1.9% |
| Amounts receivable within one year | 40/41 | - | €2,461 | +€2,461 | |
| Trade receivables | 40 | - | €2,255 | +€2,255 | |
| Other amounts receivable | 41 | - | €206 | +€206 | |
| Cash at bank and in hand | 54/58 | €33,751 | €40,837 | +€7,086 | +21.0% |
| Deferred charges and accrued income | 490/1 | €10,950 | €2,255 | -€8,696 | -79.4% |
| Total equity and liabilities | 10/49 | €765,003 | €765,854 | +€851 | +0.1% |
| Equity | 10/15 | €687,133 | €690,265 | +€3,133 | +0.5% |
| Contributions | 10/11 | €532,248 | €532,248 | = | 0.0% |
| Capital | 10 | €532,248 | €532,248 | = | 0.0% |
| Issued capital | 100 | €532,248 | €532,248 | = | 0.0% |
| Reserves | 13 | €154,884 | €158,017 | +€3,133 | +2.0% |
| Non-distributable reserves | 130/1 | €28,452 | €28,452 | = | 0.0% |
| Legal reserve | 130 | €28,452 | €28,452 | = | 0.0% |
| Distributable reserves | 133 | €126,432 | €129,565 | +€3,133 | +2.5% |
| Amounts payable | 17/49 | €77,871 | €75,589 | -€2,282 | -2.9% |
| Amounts payable within one year | 42/48 | €77,871 | €75,589 | -€2,282 | -2.9% |
| Trade debts | 44 | €261 | €261 | = | 0.0% |
| Suppliers | 440/4 | €261 | €261 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,282 | - | -€2,282 | |
| Taxes | 450/3 | €2,282 | - | -€2,282 | |
| Other amounts payable | 47/48 | €75,328 | €75,328 | = | 0.0% |
| Other operating charges | 640/8 | €1,385 | €1,431 | +€46 | +3.3% |
| Gross operating margin | 9900 | €15,132 | €5,844 | -€9,288 | -61.4% |
| Operating profit (loss) | 9901 | €13,748 | €4,413 | -€9,334 | -67.9% |
| Financial charges | 65/66B | €236 | €237 | +€0 | 0.0% |
| Recurring financial charges | 65 | €236 | €237 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,511 | €4,177 | -€9,334 | -69.1% |
| Income taxes | 67/77 | €3,532 | €1,044 | -€2,488 | -70.4% |
| Profit (loss) for the period | 9904 | €9,979 | €3,133 | -€6,847 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,979 | €3,133 | -€6,847 | -68.6% |
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 7 October 2026 via checked.be.