LISMACO: 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.
LISMACO
Largest movements
- Tangible fixed assets +€4,016
up €4,016 (+65.7%), from €6,110 to €10,126
of which Plant, machinery and equipment: +€4,456
- Cash -€2,307
down €2,307 (-14.4%), from €16,058 to €13,750
mainly Investment in fixed assets (net) (-€7,258) and Tax, wage and social debts (-€5,488)
- Deferred charges and accrued income -€1,661
down €1,661 (-36.9%), from €4,499 to €2,838
- Receivables within one year -€1,621
down €1,621 (-2.0%), from €79,610 to €77,989
of which Trade receivables: -€9,750
- Profit (loss) carried forward +€8,165
up €8,165 (+85.1%), from -€9,590 to -€1,425
- Tax, wage and social debts -€5,488
down €5,488 (-53.3%), from €10,304 to €4,816
- Trade debts -€4,723
down €4,723 (-48.0%), from €9,848 to €5,125
- Gross operating margin -€12,367
down €12,367 (-43.8%), from €28,209 to €15,842
- Depreciation +€1,972
up €1,972 (+155.2%), from €1,270 to €3,242
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 | €106,276 | €104,703 | -€1,574 | -1.5% |
| Fixed assets | 21/28 | €6,110 | €10,126 | +€4,016 | +65.7% |
| Tangible fixed assets | 22/27 | €6,110 | €10,126 | +€4,016 | +65.7% |
| Plant, machinery and equipment | 23 | €5,584 | €10,040 | +€4,456 | +79.8% |
| Furniture and vehicles | 24 | €526 | €86 | -€440 | -83.6% |
| Current assets | 29/58 | €100,166 | €94,577 | -€5,590 | -5.6% |
| Amounts receivable within one year | 40/41 | €79,610 | €77,989 | -€1,621 | -2.0% |
| Trade receivables | 40 | €76,360 | €66,610 | -€9,750 | -12.8% |
| Other amounts receivable | 41 | €3,249 | €11,379 | +€8,129 | +250.2% |
| Cash at bank and in hand | 54/58 | €16,058 | €13,750 | -€2,307 | -14.4% |
| Deferred charges and accrued income | 490/1 | €4,499 | €2,838 | -€1,661 | -36.9% |
| Total equity and liabilities | 10/49 | €106,276 | €104,703 | -€1,574 | -1.5% |
| Equity | 10/15 | €9,010 | €17,175 | +€8,165 | +90.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,590 | -€1,425 | +€8,165 | +85.1% |
| Amounts payable | 17/49 | €97,266 | €87,527 | -€9,739 | -10.0% |
| Amounts payable within one year | 42/48 | €97,266 | €87,527 | -€9,739 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,848 | €5,125 | -€4,723 | -48.0% |
| Suppliers | 440/4 | €9,848 | €5,125 | -€4,723 | -48.0% |
| Taxes, remuneration and social security | 45 | €10,304 | €4,816 | -€5,488 | -53.3% |
| Taxes | 450/3 | €10,304 | €4,816 | -€5,488 | -53.3% |
| Other amounts payable | 47/48 | €77,114 | €77,586 | +€472 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €3,242 | +€1,972 | +155.2% |
| Other operating charges | 640/8 | €799 | €1,017 | +€218 | +27.3% |
| Gross operating margin | 9900 | €28,209 | €15,842 | -€12,367 | -43.8% |
| Operating profit (loss) | 9901 | €26,140 | €11,583 | -€14,557 | -55.7% |
| Financial income | 75/76B | €55 | €23 | -€32 | -58.1% |
| Recurring financial income | 75 | €55 | €23 | -€32 | -58.1% |
| Financial charges | 65/66B | €228 | €217 | -€11 | -4.7% |
| Recurring financial charges | 65 | €228 | €217 | -€11 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €25,966 | €11,388 | -€14,578 | -56.1% |
| Income taxes | 67/77 | €3,306 | €3,224 | -€82 | -2.5% |
| Profit (loss) for the period | 9904 | €22,661 | €8,165 | -€14,496 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,661 | €8,165 | -€14,496 | -64.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.