LISMONT R.: what changed
What changed
LISMONT R.
filed annual accounts (NBB)
Net result for the year
-€795,621
2024 · -€692,596-€103,026
Equity
€329,042
2024 · €1.5m-€1.2m
Cash
€187,499
2024 · €76,937+€110,563
Balance sheet total
€392,422
2024 · €1.8m-€1.4m
Largest movements
Assets
- Stocks and contracts -€952,303
down €952,303 (-95.4%), from €998,413 to €46,110
- Receivables within one year -€534,120
down €534,120 (-80.6%), from €662,628 to €128,507
of which Trade receivables: -€556,628
- Cash +€110,563
up €110,563 (+144%), from €76,937 to €187,499
mainly Stocks and contracts (+€952,303) and Receivables within one year (+€534,120)
- Current investments -€34,427
down €34,427 (-100%), from €34,427 to €0
Equity and liabilities
- Reserves -€1.2m
down €1.2m (-83.5%), from €1.4m to €229,885
of which Distributable reserves: -€1.2m
- Tax, wage and social debts -€108,228
down €108,228 (-91.4%), from €118,365 to €10,137
of which Remuneration and social security: -€71,962
- Trade debts -€97,546
down €97,546 (-78.1%), from €124,936 to €27,390
- Short-term financial debts -€21,278
down €21,278 (-100%), from €21,278 to €0
Income statement
- Gross operating margin -€936,097
down €936,097, from €674,211 to -€261,887
- Write-downs -€595,009
down €595,009, from €267,139 to -€327,869
- Staff costs -€388,722
down €388,722 (-45.5%), from €854,793 to €466,071
- Provisions +€312,635
new in 2025: €312,635
- Other operating charges +€22,314
up €22,314 (+50.5%), from €44,186 to €66,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€692,596
Gross operating margin
-€936,097
Staff costs
+€388,722
Depreciation
-€469
Write-downs
+€595,009
Provisions
-€312,635
Other operating charges
-€22,314
Other operating items
+€179,048
Financial income
-€3,636
Financial charges
+€8,936
Taxes
+€412
Result 2025
-€795,621
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€485,005
Investment
+€22,872
Financing
-€397,315
Cash 2024
€76,937
From operations (derived)
+€485,005
Net result for the year
-€795,621
Depreciation
+€13,559
Stocks and contracts
+€952,303
Receivables within one year
+€534,120
Deferred charges and accrued income
+€3,720
Trade debts
-€97,546
Tax, wage and social debts
-€108,228
Other debts
-€18,000
Accrued charges and deferred income
+€697
Investment (derived)
+€22,872
Investment in fixed assets (net)
-€11,555
Current investments
+€34,427
Financing
-€397,315
Current portion of long-term debt
-€6,037
Short-term financial debts
-€21,278
Contributions, distributions and other
-€370,000
Cash 2025
€187,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,808,434 | €392,422 | -€1.4m | -78.3% |
| Fixed assets | 21/28 | €15,419 | €13,414 | -€2,005 | -13.0% |
| Tangible fixed assets | 22/27 | €15,284 | €13,414 | -€1,870 | -12.2% |
| Plant, machinery and equipment | 23 | €8,067 | €4,902 | -€3,164 | -39.2% |
| Furniture and vehicles | 24 | €455 | €8,512 | +€8,057 | +1,771% |
| Leasing and similar rights | 25 | €6,762 | €0 | -€6,762 | -100% |
| Financial fixed assets | 28 | €135 | €0 | -€135 | -100% |
| Current assets | 29/58 | €1,793,016 | €379,008 | -€1.4m | -78.9% |
| Stocks and contracts in progress | 3 | €998,413 | €46,110 | -€952,303 | -95.4% |
| Stocks | 30/36 | €998,413 | €46,110 | -€952,303 | -95.4% |
| Amounts receivable within one year | 40/41 | €662,628 | €128,507 | -€534,120 | -80.6% |
| Trade receivables | 40 | €646,886 | €90,257 | -€556,628 | -86.0% |
| Other amounts receivable | 41 | €15,742 | €38,250 | +€22,508 | +143% |
| Current investments | 50/53 | €34,427 | €0 | -€34,427 | -100% |
| Cash at bank and in hand | 54/58 | €76,937 | €187,499 | +€110,563 | +144% |
| Deferred charges and accrued income | 490/1 | €20,611 | €16,891 | -€3,720 | -18.0% |
| Total equity and liabilities | 10/49 | €1,808,434 | €392,422 | -€1.4m | -78.3% |
| Equity | 10/15 | €1,494,663 | €329,042 | -€1.2m | -78.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €1,395,506 | €229,885 | -€1.2m | -83.5% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,078 | €43,078 | = | 0.0% |
| Distributable reserves | 133 | €1,342,513 | €176,891 | -€1.2m | -86.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €313,771 | €63,380 | -€250,391 | -79.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €288,615 | €37,527 | -€251,088 | -87.0% |
| Current portion of amounts payable after more than one year | 42 | €6,037 | €0 | -€6,037 | -100% |
| Financial debts | 43 | €21,278 | €0 | -€21,278 | -100% |
| Credit institutions | 430/8 | €21,278 | €0 | -€21,278 | -100% |
| Trade debts | 44 | €124,936 | €27,390 | -€97,546 | -78.1% |
| Suppliers | 440/4 | €124,936 | €27,390 | -€97,546 | -78.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €118,365 | €10,137 | -€108,228 | -91.4% |
| Taxes | 450/3 | €45,433 | €9,168 | -€36,265 | -79.8% |
| Remuneration and social security | 454/9 | €72,932 | €970 | -€71,962 | -98.7% |
| Other amounts payable | 47/48 | €18,000 | €0 | -€18,000 | -100% |
| Accrued charges and deferred income | 492/3 | €25,156 | €25,852 | +€697 | +2.8% |
| Non-recurring operating income | 76A | - | €219,601 | +€219,601 | |
| Remuneration, social security and pensions | 62 | €854,793 | €466,071 | -€388,722 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,090 | €13,559 | +€469 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €267,139 | -€327,869 | -€595,009 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €312,635 | +€312,635 | |
| Other operating charges | 640/8 | €44,186 | €66,501 | +€22,314 | +50.5% |
| Non-recurring operating charges | 66A | €179,573 | €525 | -€179,048 | -99.7% |
| Gross operating margin | 9900 | €674,211 | -€261,887 | -€936,097 | |
| Operating profit (loss) | 9901 | -€684,571 | -€793,309 | -€108,738 | -15.9% |
| Financial income | 75/76B | €6,250 | €2,614 | -€3,636 | -58.2% |
| Recurring financial income | 75 | €6,250 | €2,614 | -€3,636 | -58.2% |
| Financial charges | 65/66B | €13,863 | €4,926 | -€8,936 | -64.5% |
| Recurring financial charges | 65 | €13,863 | €4,926 | -€8,936 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | -€692,184 | -€795,621 | -€103,437 | -14.9% |
| Income taxes | 67/77 | €412 | €0 | -€412 | -100% |
| Profit (loss) for the period | 9904 | -€692,596 | -€795,621 | -€103,026 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€692,596 | -€795,621 | -€103,026 | -14.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.