IPL Tooling Lommel: what changed
Two fiscal 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.
IPL Tooling Lommel
Largest movements
- Receivables within one year +€794,256
up €794,256 (+12.0%), from €6.6m to €7.4m
of which Trade receivables: +€625,790
- Cash -€561,650
down €561,650 (-30.6%), from €1.8m to €1.3m
mainly Trade debts (-€846,044) and Receivables within one year (-€794,256)
- Stocks and contracts -€378,145
down €378,145 (-19.2%), from €2.0m to €1.6m
- Trade debts -€846,044
down €846,044 (-75.0%), from €1.1m to €282,164
- Advances received +€273,478
up €273,478 (+105.4%), from €259,348 to €532,826
- Reserves +€249,969
up €249,969 (+3.0%), from €8.3m to €8.5m
of which Distributable reserves: +€249,969
- Tax, wage and social debts +€108,893
up €108,893 (+13.7%), from €792,622 to €901,515
of which Taxes: +€73,357
- Gross operating margin -€1.4m
down €1.4m (-36.7%), from €3.7m to €2.3m
- Taxes -€522,437
down €522,437 (-83.7%), from €624,141 to €101,704
- Depreciation +€53,713
up €53,713 (+127.8%), from €42,025 to €95,738
- Other operating charges -€48,412
down €48,412 (-96.5%), from €50,150 to €1,738
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 | €10,862,863 | €10,651,462 | -€211,401 | -1.9% |
| Fixed assets | 21/28 | €377,699 | €314,232 | -€63,467 | -16.8% |
| Tangible fixed assets | 22/27 | €377,699 | €314,232 | -€63,467 | -16.8% |
| Land and buildings | 22 | €11,848 | €9,421 | -€2,427 | -20.5% |
| Plant, machinery and equipment | 23 | €100,217 | €304,811 | +€204,594 | +204.1% |
| Assets under construction and advance payments | 27 | €265,633 | - | -€265,633 | |
| Current assets | 29/58 | €10,485,165 | €10,337,230 | -€147,934 | -1.4% |
| Stocks and contracts in progress | 3 | €1,974,398 | €1,596,253 | -€378,145 | -19.2% |
| Contracts in progress | 37 | €1,974,398 | €1,596,253 | -€378,145 | -19.2% |
| Amounts receivable within one year | 40/41 | €6,604,407 | €7,398,663 | +€794,256 | +12.0% |
| Trade receivables | 40 | €5,121,628 | €5,747,418 | +€625,790 | +12.2% |
| Other amounts receivable | 41 | €1,482,779 | €1,651,245 | +€168,466 | +11.4% |
| Cash at bank and in hand | 54/58 | €1,835,026 | €1,273,377 | -€561,650 | -30.6% |
| Deferred charges and accrued income | 490/1 | €71,333 | €68,938 | -€2,396 | -3.4% |
| Total equity and liabilities | 10/49 | €10,862,863 | €10,651,462 | -€211,401 | -1.9% |
| Equity | 10/15 | €8,610,807 | €8,860,775 | +€249,969 | +2.9% |
| Contributions | 10/11 | €344,628 | €344,628 | = | 0.0% |
| Capital | 10 | €344,572 | €344,572 | = | 0.0% |
| Issued capital | 100 | €344,572 | €344,572 | = | 0.0% |
| Outside capital | 11 | €56 | €56 | = | 0.0% |
| Share premium | 1100/10 | €56 | €56 | = | 0.0% |
| Reserves | 13 | €8,266,179 | €8,516,147 | +€249,969 | +3.0% |
| Non-distributable reserves | 130/1 | €34,457 | €34,457 | = | 0.0% |
| Legal reserve | 130 | €34,457 | €34,457 | = | 0.0% |
| Distributable reserves | 133 | €8,231,722 | €8,481,690 | +€249,969 | +3.0% |
| Amounts payable | 17/49 | €2,252,056 | €1,790,687 | -€461,370 | -20.5% |
| Amounts payable within one year | 42/48 | €2,250,556 | €1,789,187 | -€461,370 | -20.5% |
| Trade debts | 44 | €1,128,207 | €282,164 | -€846,044 | -75.0% |
| Suppliers | 440/4 | €1,128,207 | €282,164 | -€846,044 | -75.0% |
| Advances received on contracts in progress | 46 | €259,348 | €532,826 | +€273,478 | +105.4% |
| Taxes, remuneration and social security | 45 | €792,622 | €901,515 | +€108,893 | +13.7% |
| Taxes | 450/3 | €543,028 | €616,385 | +€73,357 | +13.5% |
| Remuneration and social security | 454/9 | €249,594 | €285,130 | +€35,536 | +14.2% |
| Other amounts payable | 47/48 | €70,378 | €72,682 | +€2,304 | +3.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,969,438 | €1,983,878 | +€14,440 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,025 | €95,738 | +€53,713 | +127.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,280 | - | +€15,280 | |
| Other operating charges | 640/8 | €50,150 | €1,738 | -€48,412 | -96.5% |
| Gross operating margin | 9900 | €3,685,753 | €2,334,381 | -€1.4m | -36.7% |
| Operating profit (loss) | 9901 | €1,639,420 | €253,027 | -€1.4m | -84.6% |
| Financial income | 75/76B | €107,985 | €106,912 | -€1,073 | -1.0% |
| Recurring financial income | 75 | €107,985 | €106,912 | -€1,073 | -1.0% |
| Financial charges | 65/66B | €16,047 | €8,267 | -€7,779 | -48.5% |
| Recurring financial charges | 65 | €16,047 | €8,267 | -€7,779 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €1,731,358 | €351,673 | -€1.4m | -79.7% |
| Income taxes | 67/77 | €624,141 | €101,704 | -€522,437 | -83.7% |
| Profit (loss) for the period | 9904 | €1,107,217 | €249,969 | -€857,249 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,107,217 | €249,969 | -€857,249 | -77.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.