Lismond Consulting Services: 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.
Lismond Consulting Services
Largest movements
- Current investments +€97,629
up €97,629 (+33.2%), from €293,736 to €391,366
- Cash -€75,388
down €75,388 (-76.4%), from €98,629 to €23,242
mainly Current investments (-€97,629) and Other debts (-€34,718)
- Reserves +€77,863
up €77,863 (+25.8%), from €301,884 to €379,747
- Other debts -€34,718
down €34,718 (-16.8%), from €206,743 to €172,026
- Debts after one year -€16,919
down €16,919 (-49.0%), from €34,547 to €17,628
- Financial income +€57,778
up €57,778 (+290%), from €19,937 to €77,715
- Taxes +€10,672
up €10,672 (+38.2%), from €27,955 to €38,627
- Financial charges +€6,942
up €6,942 (+59.0%), from €11,765 to €18,706
- Gross operating margin +€5,349
up €5,349 (+5.6%), from €94,975 to €100,324
- Depreciation +€1,120
up €1,120 (+16.9%), from €6,631 to €7,751
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 | €574,272 | €600,192 | +€25,919 | +4.5% |
| Fixed assets | 21/28 | €170,272 | €173,366 | +€3,093 | +1.8% |
| Tangible fixed assets | 22/27 | €170,272 | €173,366 | +€3,093 | +1.8% |
| Land and buildings | 22 | €168,756 | €162,378 | -€6,378 | -3.8% |
| Plant, machinery and equipment | 23 | €1,516 | €1,342 | -€175 | -11.5% |
| Furniture and vehicles | 24 | - | €9,646 | +€9,646 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €404,000 | €426,826 | +€22,826 | +5.6% |
| Amounts receivable within one year | 40/41 | €9,442 | €11,463 | +€2,020 | +21.4% |
| Trade receivables | 40 | €9,125 | €9,855 | +€730 | +8.0% |
| Other amounts receivable | 41 | €317 | €1,608 | +€1,290 | +406% |
| Current investments | 50/53 | €293,736 | €391,366 | +€97,629 | +33.2% |
| Cash at bank and in hand | 54/58 | €98,629 | €23,242 | -€75,388 | -76.4% |
| Deferred charges and accrued income | 490/1 | €2,192 | €755 | -€1,436 | -65.5% |
| Total equity and liabilities | 10/49 | €574,272 | €600,192 | +€25,919 | +4.5% |
| Equity | 10/15 | €301,884 | €379,747 | +€77,863 | +25.8% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €301,884 | €379,747 | +€77,863 | +25.8% |
| Distributable reserves | 133 | €301,884 | €379,747 | +€77,863 | +25.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €272,388 | €220,444 | -€51,944 | -19.1% |
| Amounts payable after more than one year | 17 | €34,547 | €17,628 | -€16,919 | -49.0% |
| Financial debts | 170/4 | €34,547 | €17,628 | -€16,919 | -49.0% |
| Amounts payable within one year | 42/48 | €236,303 | €201,314 | -€34,989 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,068 | €16,875 | +€807 | +5.0% |
| Trade debts | 44 | €4,232 | €763 | -€3,469 | -82.0% |
| Suppliers | 440/4 | €4,232 | €763 | -€3,469 | -82.0% |
| Taxes, remuneration and social security | 45 | €9,259 | €11,649 | +€2,391 | +25.8% |
| Taxes | 450/3 | €9,259 | €10,618 | +€1,359 | +14.7% |
| Remuneration and social security | 454/9 | €0 | €1,032 | +€1,032 | |
| Other amounts payable | 47/48 | €206,743 | €172,026 | -€34,718 | -16.8% |
| Accrued charges and deferred income | 492/3 | €1,538 | €1,503 | -€36 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,631 | €7,751 | +€1,120 | +16.9% |
| Other operating charges | 640/8 | €2,948 | €3,273 | +€325 | +11.0% |
| Gross operating margin | 9900 | €94,975 | €100,324 | +€5,349 | +5.6% |
| Operating profit (loss) | 9901 | €85,396 | €89,299 | +€3,904 | +4.6% |
| Financial income | 75/76B | €19,937 | €77,715 | +€57,778 | +290% |
| Recurring financial income | 75 | €19,937 | €77,715 | +€57,778 | +290% |
| Financial charges | 65/66B | €11,765 | €18,706 | +€6,942 | +59.0% |
| Recurring financial charges | 65 | €11,765 | €18,706 | +€6,942 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €93,568 | €148,308 | +€54,740 | +58.5% |
| Income taxes | 67/77 | €27,955 | €38,627 | +€10,672 | +38.2% |
| Profit (loss) for the period | 9904 | €65,613 | €109,681 | +€44,068 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,613 | €109,681 | +€44,068 | +67.2% |
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 27 October 2026 via checked.be.