LISMONT PROJECT SOLUTIONS: 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.
LISMONT PROJECT SOLUTIONS
Largest movements
- Cash -€130,121
down €130,121 (-21.1%), from €615,426 to €485,305
mainly Other debts (-€131,404) and Contributions, distributions and other (-€32,467)
- Tangible fixed assets -€11,627
down €11,627 (-9.0%), from €129,577 to €117,949
of which Land and buildings: -€10,469
- Other debts -€131,404
down €131,404 (-98.5%), from €133,348 to €1,944
- Reserves +€26,131
up €26,131 (+6.1%), from €429,974 to €456,105
- Debts after one year -€18,046
down €18,046 (-15.5%), from €116,638 to €98,592
- Tax, wage and social debts -€16,668
down €16,668 (-36.5%), from €45,683 to €29,015
- Gross operating margin -€8,110
down €8,110 (-7.2%), from €112,681 to €104,571
- Taxes -€2,533
down €2,533 (-9.9%), from €25,506 to €22,974
- Depreciation +€1,128
up €1,128 (+7.8%), from €14,507 to €15,636
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 | €767,472 | €622,361 | -€145,111 | -18.9% |
| Fixed assets | 21/28 | €129,702 | €118,074 | -€11,627 | -9.0% |
| Tangible fixed assets | 22/27 | €129,577 | €117,949 | -€11,627 | -9.0% |
| Land and buildings | 22 | €122,686 | €112,217 | -€10,469 | -8.5% |
| Plant, machinery and equipment | 23 | €2,154 | €4,283 | +€2,129 | +98.8% |
| Furniture and vehicles | 24 | €4,737 | €1,449 | -€3,288 | -69.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €637,770 | €504,286 | -€133,484 | -20.9% |
| Amounts receivable within one year | 40/41 | €21,831 | €18,449 | -€3,382 | -15.5% |
| Trade receivables | 40 | €20,128 | €17,808 | -€2,320 | -11.5% |
| Other amounts receivable | 41 | €1,703 | €642 | -€1,062 | -62.3% |
| Cash at bank and in hand | 54/58 | €615,426 | €485,305 | -€130,121 | -21.1% |
| Deferred charges and accrued income | 490/1 | €513 | €532 | +€19 | +3.6% |
| Total equity and liabilities | 10/49 | €767,472 | €622,361 | -€145,111 | -18.9% |
| Equity | 10/15 | €448,574 | €474,705 | +€26,131 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €429,974 | €456,105 | +€26,131 | +6.1% |
| Distributable reserves | 133 | €429,974 | €456,105 | +€26,131 | +6.1% |
| Amounts payable | 17/49 | €318,898 | €147,656 | -€171,242 | -53.7% |
| Amounts payable after more than one year | 17 | €116,638 | €98,592 | -€18,046 | -15.5% |
| Financial debts | 170/4 | €116,638 | €98,592 | -€18,046 | -15.5% |
| Amounts payable within one year | 42/48 | €202,260 | €49,064 | -€153,196 | -75.7% |
| Current portion of amounts payable after more than one year | 42 | €17,425 | €18,046 | +€621 | +3.6% |
| Trade debts | 44 | €5,805 | €59 | -€5,746 | -99.0% |
| Suppliers | 440/4 | €5,805 | €59 | -€5,746 | -99.0% |
| Taxes, remuneration and social security | 45 | €45,683 | €29,015 | -€16,668 | -36.5% |
| Taxes | 450/3 | €45,683 | €29,015 | -€16,668 | -36.5% |
| Other amounts payable | 47/48 | €133,348 | €1,944 | -€131,404 | -98.5% |
| Non-recurring operating income | 76A | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,507 | €15,636 | +€1,128 | +7.8% |
| Other operating charges | 640/8 | €2,335 | €2,470 | +€135 | +5.8% |
| Gross operating margin | 9900 | €112,681 | €104,571 | -€8,110 | -7.2% |
| Operating profit (loss) | 9901 | €95,839 | €86,466 | -€9,373 | -9.8% |
| Financial income | 75/76B | €2 | €27 | +€25 | +1,319% |
| Recurring financial income | 75 | €2 | €27 | +€25 | +1,319% |
| Financial charges | 65/66B | €5,632 | €4,921 | -€710 | -12.6% |
| Recurring financial charges | 65 | €5,632 | €4,921 | -€710 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €90,209 | €81,572 | -€8,637 | -9.6% |
| Income taxes | 67/77 | €25,506 | €22,974 | -€2,533 | -9.9% |
| Profit (loss) for the period | 9904 | €64,703 | €58,598 | -€6,105 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,703 | €58,598 | -€6,105 | -9.4% |
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 29 October 2026 via checked.be.