LISMONT TONY: 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 TONY
Largest movements
- Current investments +€96,678
up €96,678 (+100%), from €96,616 to €193,294
- Cash -€45,320
down €45,320 (-9.4%), from €482,248 to €436,928
mainly Current investments (-€96,678) and Tax, wage and social debts (-€4,619)
- Tangible fixed assets -€6,874
down €6,874 (-55.5%), from €12,393 to €5,519
- Reserves +€44,440
up €44,440 (+8.6%), from €516,960 to €561,400
- Gross operating margin -€22,641
down €22,641 (-21.0%), from €107,891 to €85,251
- Taxes -€8,653
down €8,653 (-32.0%), from €26,999 to €18,346
- Staff costs +€7,659
up €7,659 (+98.7%), from €7,760 to €15,419
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 | €592,829 | €636,775 | +€43,946 | +7.4% |
| Fixed assets | 21/28 | €12,393 | €5,519 | -€6,874 | -55.5% |
| Tangible fixed assets | 22/27 | €12,393 | €5,519 | -€6,874 | -55.5% |
| Furniture and vehicles | 24 | €12,393 | €5,519 | -€6,874 | -55.5% |
| Current assets | 29/58 | €580,436 | €631,256 | +€50,820 | +8.8% |
| Amounts receivable within one year | 40/41 | €175 | - | -€175 | |
| Trade receivables | 40 | €175 | - | -€175 | |
| Current investments | 50/53 | €96,616 | €193,294 | +€96,678 | +100% |
| Cash at bank and in hand | 54/58 | €482,248 | €436,928 | -€45,320 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,034 | -€363 | -26.0% |
| Total equity and liabilities | 10/49 | €592,829 | €636,775 | +€43,946 | +7.4% |
| Equity | 10/15 | €532,900 | €577,344 | +€44,444 | +8.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €516,960 | €561,400 | +€44,440 | +8.6% |
| Distributable reserves | 133 | €516,960 | €561,400 | +€44,440 | +8.6% |
| Profit (loss) carried forward | 14 | €3,540 | €3,544 | +€4 | +0.1% |
| Amounts payable | 17/49 | €59,929 | €59,431 | -€498 | -0.8% |
| Amounts payable within one year | 42/48 | €59,929 | €57,925 | -€2,005 | -3.3% |
| Trade debts | 44 | €5,001 | €3,558 | -€1,443 | -28.9% |
| Suppliers | 440/4 | €5,001 | €3,558 | -€1,443 | -28.9% |
| Taxes, remuneration and social security | 45 | €28,803 | €24,184 | -€4,619 | -16.0% |
| Taxes | 450/3 | €24,716 | €24,184 | -€533 | -2.2% |
| Remuneration and social security | 454/9 | €4,086 | - | -€4,086 | |
| Other amounts payable | 47/48 | €26,126 | €30,183 | +€4,058 | +15.5% |
| Accrued charges and deferred income | 492/3 | - | €1,507 | +€1,507 | |
| Remuneration, social security and pensions | 62 | €7,760 | €15,419 | +€7,659 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,874 | €6,874 | = | 0.0% |
| Other operating charges | 640/8 | €2,159 | €2,149 | -€10 | -0.5% |
| Gross operating margin | 9900 | €107,891 | €85,251 | -€22,641 | -21.0% |
| Operating profit (loss) | 9901 | €91,100 | €60,810 | -€30,290 | -33.2% |
| Financial income | 75/76B | €1,607 | €2,685 | +€1,078 | +67.1% |
| Recurring financial income | 75 | €1,607 | €2,685 | +€1,078 | +67.1% |
| Financial charges | 65/66B | €505 | €705 | +€199 | +39.5% |
| Recurring financial charges | 65 | €505 | €705 | +€199 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €92,201 | €62,790 | -€29,411 | -31.9% |
| Income taxes | 67/77 | €26,999 | €18,346 | -€8,653 | -32.0% |
| Profit (loss) for the period | 9904 | €65,202 | €44,444 | -€20,758 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,202 | €44,444 | -€20,758 | -31.8% |
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 23 October 2026 via checked.be.