LISIMO: 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.
LISIMO
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€93,749
up €93,749 (+87.1%), from €107,573 to €201,322
mainly Current investments (+€150,000) and Debts after one year (+€57,506)
- Receivables after one year +€49,449
up €49,449 (+194.7%), from €25,403 to €74,853
- Tangible fixed assets +€48,703
up €48,703 (+88.5%), from €55,049 to €103,752
of which Furniture and vehicles: +€49,578
- Stocks and contracts +€30,250
new in 2025: €30,250
- Debts after one year +€57,506
up €57,506 (+213.6%), from €26,928 to €84,434
- Current portion of long-term debt +€17,188
up €17,188 (+117.3%), from €14,652 to €31,839
- Financial income -€66,346
down €66,346 (-92.3%), from €71,867 to €5,521
of which Non-recurring financial income: -€67,752
- Depreciation -€10,953
down €10,953 (-67.6%), from €16,200 to €5,247
- Taxes -€3,202
down €3,202 (-51.9%), from €6,173 to €2,972
- Gross operating margin -€1,518
down €1,518 (-9.4%), from €16,088 to €14,570
- Financial charges -€174
down €174 (-9.0%), from €1,927 to €1,753
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 | €1,193,857 | €1,261,866 | +€68,009 | +5.7% |
| Fixed assets | 21/28 | €886,299 | €943,002 | +€56,703 | +6.4% |
| Tangible fixed assets | 22/27 | €55,049 | €103,752 | +€48,703 | +88.5% |
| Plant, machinery and equipment | 23 | €3,885 | €3,009 | -€875 | -22.5% |
| Furniture and vehicles | 24 | €51,165 | €100,743 | +€49,578 | +96.9% |
| Financial fixed assets | 28 | €831,250 | €839,250 | +€8,000 | +1.0% |
| Current assets | 29/58 | €307,558 | €318,864 | +€11,306 | +3.7% |
| Amounts receivable after more than one year | 29 | €25,403 | €74,853 | +€49,449 | +194.7% |
| Other amounts receivable | 291 | €25,403 | €74,853 | +€49,449 | +194.7% |
| Stocks and contracts in progress | 3 | - | €30,250 | +€30,250 | |
| Stocks | 30/36 | - | €30,250 | +€30,250 | |
| Amounts receivable within one year | 40/41 | €22,983 | €11,957 | -€11,026 | -48.0% |
| Trade receivables | 40 | €12,734 | €10,084 | -€2,650 | -20.8% |
| Other amounts receivable | 41 | €10,249 | €1,873 | -€8,376 | -81.7% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €107,573 | €201,322 | +€93,749 | +87.1% |
| Deferred charges and accrued income | 490/1 | €1,598 | €482 | -€1,115 | -69.8% |
| Total equity and liabilities | 10/49 | €1,193,857 | €1,261,866 | +€68,009 | +5.7% |
| Equity | 10/15 | €358,822 | €359,578 | +€756 | +0.2% |
| Contributions | 10/11 | €215,500 | €215,500 | = | 0.0% |
| Reserves | 13 | €143,322 | €144,078 | +€756 | +0.5% |
| Non-distributable reserves | 130/1 | €870 | €870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €870 | €870 | = | 0.0% |
| Distributable reserves | 133 | €142,452 | €143,208 | +€756 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €835,035 | €902,288 | +€67,253 | +8.1% |
| Amounts payable after more than one year | 17 | €26,928 | €84,434 | +€57,506 | +213.6% |
| Financial debts | 170/4 | €26,928 | €84,434 | +€57,506 | +213.6% |
| Amounts payable within one year | 42/48 | €807,102 | €816,876 | +€9,774 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €14,652 | €31,839 | +€17,188 | +117.3% |
| Trade debts | 44 | €1,494 | €881 | -€613 | -41.1% |
| Suppliers | 440/4 | €1,494 | €881 | -€613 | -41.1% |
| Taxes, remuneration and social security | 45 | €5,981 | €5,021 | -€960 | -16.0% |
| Taxes | 450/3 | €5,981 | €5,021 | -€960 | -16.0% |
| Other amounts payable | 47/48 | €784,975 | €779,134 | -€5,841 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,005 | €978 | -€27 | -2.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,200 | €5,247 | -€10,953 | -67.6% |
| Other operating charges | 640/8 | €1,290 | €1,335 | +€45 | +3.5% |
| Non-recurring operating charges | 66A | - | €8,029 | +€8,029 | |
| Gross operating margin | 9900 | €16,088 | €14,570 | -€1,518 | -9.4% |
| Operating profit (loss) | 9901 | -€1,402 | -€41 | +€1,361 | +97.1% |
| Financial income | 75/76B | €71,867 | €5,521 | -€66,346 | -92.3% |
| Recurring financial income | 75 | €4,115 | €5,521 | +€1,406 | +34.2% |
| Non-recurring financial income | 76B | €67,752 | €0 | -€67,752 | -100.0% |
| Financial charges | 65/66B | €1,927 | €1,753 | -€174 | -9.0% |
| Recurring financial charges | 65 | €1,927 | €1,753 | -€174 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €68,538 | €3,727 | -€64,811 | -94.6% |
| Income taxes | 67/77 | €6,173 | €2,972 | -€3,202 | -51.9% |
| Profit (loss) for the period | 9904 | €62,365 | €756 | -€61,609 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,365 | €756 | -€61,609 | -98.8% |
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 5 October 2026 via checked.be.