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
- Cash +€25,771
up €25,771 (+38.1%), from €67,613 to €93,385
mainly Net result for the year (+€49,650) and Depreciation (+€7,764)
- Tangible fixed assets -€7,764
down €7,764 (-38.4%), from €20,206 to €12,442
- Receivables within one year -€1,732
down €1,732 (-28.3%), from €6,113 to €4,381
of which Trade receivables: -€3,096
- Reserves +€19,650
up €19,650 (+27.0%), from €72,815 to €92,464
- Other debts +€6,576
up €6,576 (+179.4%), from €3,666 to €10,242
- Tax, wage and social debts -€5,530
down €5,530 (-55.1%), from €10,028 to €4,498
of which Taxes: -€5,160
- Current portion of long-term debt -€3,496
down €3,496 (-83.2%), from €4,200 to €704
- Gross operating margin +€25,399
up €25,399 (+28.3%), from €89,787 to €115,186
- Staff costs +€7,818
up €7,818 (+30.7%), from €25,428 to €33,245
- Taxes +€4,692
up €4,692 (+33.7%), from €13,913 to €18,605
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,884 | €112,649 | +€16,765 | +17.5% |
| Fixed assets | 21/28 | €20,206 | €12,442 | -€7,764 | -38.4% |
| Tangible fixed assets | 22/27 | €20,206 | €12,442 | -€7,764 | -38.4% |
| Furniture and vehicles | 24 | €20,206 | €12,442 | -€7,764 | -38.4% |
| Current assets | 29/58 | €75,677 | €100,206 | +€24,529 | +32.4% |
| Amounts receivable within one year | 40/41 | €6,113 | €4,381 | -€1,732 | -28.3% |
| Trade receivables | 40 | €6,054 | €2,957 | -€3,096 | -51.1% |
| Other amounts receivable | 41 | €59 | €1,424 | +€1,365 | +2304.5% |
| Cash at bank and in hand | 54/58 | €67,613 | €93,385 | +€25,771 | +38.1% |
| Deferred charges and accrued income | 490/1 | €1,951 | €2,441 | +€490 | +25.1% |
| Total equity and liabilities | 10/49 | €95,884 | €112,649 | +€16,765 | +17.5% |
| Equity | 10/15 | €75,315 | €94,964 | +€19,650 | +26.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €72,815 | €92,464 | +€19,650 | +27.0% |
| Distributable reserves | 133 | €72,815 | €92,464 | +€19,650 | +27.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,569 | €17,684 | -€2,884 | -14.0% |
| Amounts payable after more than one year | 17 | €704 | €0 | -€704 | -100.0% |
| Financial debts | 170/4 | €704 | €0 | -€704 | -100.0% |
| Amounts payable within one year | 42/48 | €19,864 | €17,684 | -€2,180 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €4,200 | €704 | -€3,496 | -83.2% |
| Trade debts | 44 | €1,970 | €2,239 | +€270 | +13.7% |
| Suppliers | 440/4 | €1,970 | €2,239 | +€270 | +13.7% |
| Taxes, remuneration and social security | 45 | €10,028 | €4,498 | -€5,530 | -55.1% |
| Taxes | 450/3 | €6,980 | €1,820 | -€5,160 | -73.9% |
| Remuneration and social security | 454/9 | €3,048 | €2,678 | -€370 | -12.1% |
| Other amounts payable | 47/48 | €3,666 | €10,242 | +€6,576 | +179.4% |
| Remuneration, social security and pensions | 62 | €25,428 | €33,245 | +€7,818 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,764 | €7,764 | = | 0.0% |
| Other operating charges | 640/8 | €6,870 | €5,816 | -€1,054 | -15.3% |
| Gross operating margin | 9900 | €89,787 | €115,186 | +€25,399 | +28.3% |
| Operating profit (loss) | 9901 | €49,725 | €68,361 | +€18,636 | +37.5% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €144 | €107 | -€37 | -25.8% |
| Recurring financial charges | 65 | €144 | €107 | -€37 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €49,622 | €68,254 | +€18,632 | +37.5% |
| Income taxes | 67/77 | €13,913 | €18,605 | +€4,692 | +33.7% |
| Profit (loss) for the period | 9904 | €35,709 | €49,650 | +€13,940 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,709 | €49,650 | +€13,940 | +39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.