DIENSTENKANTOOR LIPS: 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.
DIENSTENKANTOOR LIPS
Largest movements
- Cash -€87,061
down €87,061 (-44.6%), from €195,056 to €107,995
mainly Investment in fixed assets (net) (-€86,666) and Net result for the year (-€20,043)
- Tangible fixed assets +€47,371
up €47,371 (+5.5%), from €857,571 to €904,942
of which Land and buildings: +€33,346
- Reserves -€20,043
down €20,043 (-5.2%), from €382,110 to €362,067
of which Distributable reserves: -€20,043
- Debts after one year -€19,707
down €19,707 (-5.8%), from €340,697 to €320,990
- Gross operating margin -€78,427
down €78,427 (-66.6%), from €117,707 to €39,280
- Financial charges -€5,042
down €5,042 (-26.2%), from €19,245 to €14,203
- Depreciation +€3,937
up €3,937 (+11.1%), from €35,358 to €39,295
- Other operating charges -€2,117
down €2,117 (-23.9%), from €8,850 to €6,733
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 | €1,055,481 | €1,015,560 | -€39,921 | -3.8% |
| Fixed assets | 21/28 | €859,571 | €906,942 | +€47,371 | +5.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €857,571 | €904,942 | +€47,371 | +5.5% |
| Land and buildings | 22 | €833,320 | €866,666 | +€33,346 | +4.0% |
| Plant, machinery and equipment | 23 | €488 | €8,628 | +€8,139 | +1,667% |
| Furniture and vehicles | 24 | €23,763 | €29,648 | +€5,886 | +24.8% |
| Financial fixed assets | 28 | €2,001 | €2,001 | = | 0.0% |
| Current assets | 29/58 | €195,910 | €108,618 | -€87,292 | -44.6% |
| Amounts receivable within one year | 40/41 | €635 | - | -€635 | |
| Trade receivables | 40 | €429 | - | -€429 | |
| Other amounts receivable | 41 | €206 | - | -€206 | |
| Cash at bank and in hand | 54/58 | €195,056 | €107,995 | -€87,061 | -44.6% |
| Deferred charges and accrued income | 490/1 | €219 | €623 | +€404 | +184% |
| Total equity and liabilities | 10/49 | €1,055,481 | €1,015,560 | -€39,921 | -3.8% |
| Equity | 10/15 | €482,110 | €462,067 | -€20,043 | -4.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €382,110 | €362,067 | -€20,043 | -5.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,157 | €33,157 | = | 0.0% |
| Distributable reserves | 133 | €338,953 | €318,910 | -€20,043 | -5.9% |
| Amounts payable | 17/49 | €573,371 | €553,493 | -€19,878 | -3.5% |
| Amounts payable after more than one year | 17 | €340,697 | €320,990 | -€19,707 | -5.8% |
| Financial debts | 170/4 | €340,697 | €320,990 | -€19,707 | -5.8% |
| Amounts payable within one year | 42/48 | €228,033 | €228,592 | +€559 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €19,563 | €19,707 | +€144 | +0.7% |
| Financial debts | 43 | €799 | - | -€799 | |
| Credit institutions | 430/8 | €799 | - | -€799 | |
| Trade debts | 44 | €560 | €2,587 | +€2,027 | +362% |
| Suppliers | 440/4 | €560 | €2,587 | +€2,027 | +362% |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €207,111 | €205,699 | -€1,413 | -0.7% |
| Accrued charges and deferred income | 492/3 | €4,641 | €3,911 | -€730 | -15.7% |
| Remuneration, social security and pensions | 62 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,358 | €39,295 | +€3,937 | +11.1% |
| Other operating charges | 640/8 | €8,850 | €6,733 | -€2,117 | -23.9% |
| Gross operating margin | 9900 | €117,707 | €39,280 | -€78,427 | -66.6% |
| Operating profit (loss) | 9901 | €73,457 | -€6,748 | -€80,205 | |
| Financial income | 75/76B | €664 | €1,436 | +€772 | +116% |
| Recurring financial income | 75 | €664 | €1,436 | +€772 | +116% |
| Financial charges | 65/66B | €19,245 | €14,203 | -€5,042 | -26.2% |
| Recurring financial charges | 65 | €19,245 | €14,203 | -€5,042 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €54,876 | -€19,516 | -€74,391 | |
| Income taxes | 67/77 | €199 | €528 | +€329 | +165% |
| Profit (loss) for the period | 9904 | €54,677 | -€20,043 | -€74,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,677 | -€20,043 | -€74,720 |
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 21 October 2026 via checked.be.