LISOLO: 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.
LISOLO
Largest movements
- Tangible fixed assets -€36,769
down €36,769 (-3.7%), from €1.0m to €963,931
- Debts after one year -€18,798
down €18,798 (-42.5%), from €44,192 to €25,394
- Profit (loss) carried forward -€14,061
down €14,061 (-3.0%), from -€465,427 to -€479,489
- Gross operating margin +€7,811
up €7,811 (+38.1%), from €20,476 to €28,287
- Other operating charges +€1,100
up €1,100 (+33.7%), from €3,262 to €4,362
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.
Cash bridge derived
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 | €1,009,845 | €973,894 | -€35,951 | -3.6% |
| Fixed assets | 21/28 | €1,000,700 | €963,931 | -€36,769 | -3.7% |
| Tangible fixed assets | 22/27 | €1,000,700 | €963,931 | -€36,769 | -3.7% |
| Land and buildings | 22 | €1,000,700 | €963,931 | -€36,769 | -3.7% |
| Current assets | 29/58 | €9,146 | €9,963 | +€817 | +8.9% |
| Amounts receivable within one year | 40/41 | €199 | €0 | -€199 | -100.0% |
| Trade receivables | 40 | €199 | €0 | -€199 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,236 | €9,215 | +€979 | +11.9% |
| Deferred charges and accrued income | 490/1 | €711 | €748 | +€37 | +5.2% |
| Total equity and liabilities | 10/49 | €1,009,845 | €973,894 | -€35,951 | -3.6% |
| Equity | 10/15 | -€115,427 | -€129,489 | -€14,061 | -12.2% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€465,427 | -€479,489 | -€14,061 | -3.0% |
| Amounts payable | 17/49 | €1,125,273 | €1,103,383 | -€21,890 | -1.9% |
| Amounts payable after more than one year | 17 | €44,192 | €25,394 | -€18,798 | -42.5% |
| Financial debts | 170/4 | €44,192 | €25,394 | -€18,798 | -42.5% |
| Amounts payable within one year | 42/48 | €1,081,081 | €1,077,989 | -€3,092 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €19,836 | €19,013 | -€823 | -4.1% |
| Trade debts | 44 | €2,481 | €212 | -€2,269 | -91.5% |
| Suppliers | 440/4 | €2,481 | €212 | -€2,269 | -91.5% |
| Taxes, remuneration and social security | 45 | €0 | €0 | -€0 | -100.0% |
| Taxes | 450/3 | €0 | €0 | -€0 | -100.0% |
| Other amounts payable | 47/48 | €1,058,764 | €1,058,764 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,769 | €36,769 | = | 0.0% |
| Other operating charges | 640/8 | €3,262 | €4,362 | +€1,100 | +33.7% |
| Gross operating margin | 9900 | €20,476 | €28,287 | +€7,811 | +38.1% |
| Operating profit (loss) | 9901 | -€19,555 | -€12,843 | +€6,712 | +34.3% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €968 | €1,219 | +€250 | +25.9% |
| Recurring financial charges | 65 | €968 | €1,219 | +€250 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,523 | -€14,061 | +€6,461 | +31.5% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€20,523 | -€14,061 | +€6,462 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,523 | -€14,061 | +€6,462 | +31.5% |
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 12 October 2026 via checked.be.