LISMA: 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.
LISMA
Largest movements
- Receivables within one year -€33,489
down €33,489 (-99.6%), from €33,639 to €150
- Cash +€32,921
up €32,921 (+1093.8%), from €3,010 to €35,931
mainly Receivables within one year (+€33,489) and Accrued charges and deferred income (+€612)
- Profit (loss) carried forward -€1,795
down €1,795 (-8.4%), from €21,259 to €19,464
- Accrued charges and deferred income +€612
new in 2024: €612
- Trade debts +€605
new in 2024: €605
- Gross operating margin -€2,424
down €2,424 (-2389.8%), from -€101 to -€2,526
- Taxes -€154
no longer reported in 2024 (was €154)
- Financial income +€33
up €33 (+2.6%), from €1,294 to €1,327
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,110 | €40,527 | -€582 | -1.4% |
| Fixed assets | 21/28 | €4,447 | €4,447 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,447 | €4,447 | = | 0.0% |
| Land and buildings | 22 | €4,447 | €4,447 | = | 0.0% |
| Current assets | 29/58 | €36,663 | €36,081 | -€582 | -1.6% |
| Amounts receivable within one year | 40/41 | €33,639 | €150 | -€33,489 | -99.6% |
| Other amounts receivable | 41 | €33,639 | €150 | -€33,489 | -99.6% |
| Cash at bank and in hand | 54/58 | €3,010 | €35,931 | +€32,921 | +1093.8% |
| Deferred charges and accrued income | 490/1 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €41,110 | €40,527 | -€582 | -1.4% |
| Equity | 10/15 | €41,106 | €39,311 | -€1,795 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,247 | €1,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,247 | €1,247 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,247 | €1,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,259 | €19,464 | -€1,795 | -8.4% |
| Amounts payable | 17/49 | €4 | €1,217 | +€1,213 | +32001.6% |
| Amounts payable within one year | 42/48 | €4 | €605 | +€601 | +15863.1% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Taxes, remuneration and social security | 45 | €4 | - | -€4 | |
| Taxes | 450/3 | €4 | - | -€4 | |
| Accrued charges and deferred income | 492/3 | - | €612 | +€612 | |
| Other operating charges | 640/8 | €553 | €568 | +€15 | +2.8% |
| Gross operating margin | 9900 | -€101 | -€2,526 | -€2,424 | -2389.8% |
| Operating profit (loss) | 9901 | -€654 | -€3,094 | -€2,440 | -372.9% |
| Financial income | 75/76B | €1,294 | €1,327 | +€33 | +2.6% |
| Recurring financial income | 75 | €1,294 | €1,327 | +€33 | +2.6% |
| Financial charges | 65/66B | €38 | €29 | -€9 | -24.9% |
| Recurring financial charges | 65 | €38 | €29 | -€9 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €602 | -€1,795 | -€2,397 | |
| Income taxes | 67/77 | €154 | - | -€154 | |
| Profit (loss) for the period | 9904 | €448 | -€1,795 | -€2,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €448 | -€1,795 | -€2,243 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.