Lismodent: what changed
Two financial 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.
Lismodent
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€31,540
down €31,540 (-57.8%), from €54,567 to €23,027
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€2,753)
- Tangible fixed assets +€2,550
new in 2025: €2,550
- Deferred charges and accrued income +€2,369
up €2,369 (+23.6%), from €10,054 to €12,424
- Receivables within one year +€1,895
up €1,895 (+190%), from €996 to €2,891
of which Other amounts receivable: +€1,795
- Profit (loss) carried forward +€76,984
up €76,984 (+133%), from €58,025 to €135,009
- Other debts -€1,491
down €1,491 (-41.5%), from €3,592 to €2,101
- Gross operating margin +€22,691
up €22,691 (+30.0%), from €75,556 to €98,247
- Taxes +€4,944
up €4,944 (+32.9%), from €15,004 to €19,948
- Depreciation -€1,290
down €1,290 (-86.4%), from €1,494 to €204
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.
Derived cash bridge
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 | €65,617 | €140,891 | +€75,274 | +115% |
| Fixed assets | 21/28 | - | €2,550 | +€2,550 | |
| Tangible fixed assets | 22/27 | - | €2,550 | +€2,550 | |
| Furniture and vehicles | 24 | - | €2,550 | +€2,550 | |
| Current assets | 29/58 | €65,617 | €138,341 | +€72,724 | +111% |
| Amounts receivable within one year | 40/41 | €996 | €2,891 | +€1,895 | +190% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €996 | €2,791 | +€1,795 | +180% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €54,567 | €23,027 | -€31,540 | -57.8% |
| Deferred charges and accrued income | 490/1 | €10,054 | €12,424 | +€2,369 | +23.6% |
| Total equity and liabilities | 10/49 | €65,617 | €140,891 | +€75,274 | +115% |
| Equity | 10/15 | €59,525 | €136,509 | +€76,984 | +129% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,025 | €135,009 | +€76,984 | +133% |
| Amounts payable | 17/49 | €6,092 | €4,382 | -€1,710 | -28.1% |
| Amounts payable within one year | 42/48 | €6,092 | €4,382 | -€1,710 | -28.1% |
| Trade debts | 44 | - | €182 | +€182 | |
| Suppliers | 440/4 | - | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | €2,500 | €2,100 | -€400 | -16.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,100 | -€400 | -16.0% |
| Other amounts payable | 47/48 | €3,592 | €2,101 | -€1,491 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,494 | €204 | -€1,290 | -86.4% |
| Other operating charges | 640/8 | €106 | €66 | -€40 | -37.7% |
| Gross operating margin | 9900 | €75,556 | €98,247 | +€22,691 | +30.0% |
| Operating profit (loss) | 9901 | €73,956 | €97,977 | +€24,021 | +32.5% |
| Financial charges | 65/66B | €68 | €213 | +€145 | +211% |
| Recurring financial charges | 65 | €68 | €213 | +€145 | +211% |
| Profit (loss) for the period before taxes | 9903 | €73,888 | €97,764 | +€23,876 | +32.3% |
| Income taxes | 67/77 | €15,004 | €19,948 | +€4,944 | +32.9% |
| Profit (loss) for the period | 9904 | €58,884 | €77,817 | +€18,933 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,884 | €77,817 | +€18,933 | +32.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.