LIDIPI: 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.
LIDIPI
Largest movements
- Cash +€6,839
up €6,839 (+68.7%), from €9,956 to €16,796
mainly Net result for the year (+€5,175) and Depreciation (+€4,995)
- Tangible fixed assets -€2,893
down €2,893 (-23.2%), from €12,452 to €9,559
of which Furniture and vehicles: -€2,588
- Receivables within one year +€2,431
up €2,431 (+75.9%), from €3,202 to €5,633
of which Other amounts receivable: +€2,833
- Reserves +€5,175
up €5,175 (+37.8%), from €13,698 to €18,873
- Tax, wage and social debts +€2,027
up €2,027 (+41.7%), from €4,866 to €6,894
- Trade debts -€1,459
down €1,459 (-53.5%), from €2,724 to €1,265
- Other debts +€355
up €355 (+16.9%), from €2,100 to €2,455
- Gross operating margin -€3,991
down €3,991 (-22.4%), from €17,809 to €13,819
- Depreciation +€2,663
up €2,663 (+114.2%), from €2,332 to €4,995
- Taxes -€874
down €874 (-24.3%), from €3,603 to €2,728
- Other operating charges +€471
up €471 (+123.2%), from €382 to €853
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 | €25,888 | €31,988 | +€6,099 | +23.6% |
| Fixed assets | 21/28 | €12,452 | €9,559 | -€2,893 | -23.2% |
| Tangible fixed assets | 22/27 | €12,452 | €9,559 | -€2,893 | -23.2% |
| Furniture and vehicles | 24 | €10,978 | €8,390 | -€2,588 | -23.6% |
| Other tangible fixed assets | 26 | €1,474 | €1,170 | -€305 | -20.7% |
| Current assets | 29/58 | €13,436 | €22,428 | +€8,992 | +66.9% |
| Amounts receivable within one year | 40/41 | €3,202 | €5,633 | +€2,431 | +75.9% |
| Trade receivables | 40 | €3,035 | €2,633 | -€402 | -13.2% |
| Other amounts receivable | 41 | €167 | €3,000 | +€2,833 | +1696.6% |
| Cash at bank and in hand | 54/58 | €9,956 | €16,796 | +€6,839 | +68.7% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €25,888 | €31,988 | +€6,099 | +23.6% |
| Equity | 10/15 | €16,198 | €21,373 | +€5,175 | +32.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,698 | €18,873 | +€5,175 | +37.8% |
| Distributable reserves | 133 | €13,698 | €18,873 | +€5,175 | +37.8% |
| Amounts payable | 17/49 | €9,690 | €10,614 | +€924 | +9.5% |
| Amounts payable within one year | 42/48 | €9,690 | €10,614 | +€924 | +9.5% |
| Trade debts | 44 | €2,724 | €1,265 | -€1,459 | -53.5% |
| Suppliers | 440/4 | €2,724 | €1,265 | -€1,459 | -53.5% |
| Taxes, remuneration and social security | 45 | €4,866 | €6,894 | +€2,027 | +41.7% |
| Taxes | 450/3 | €4,866 | €6,894 | +€2,027 | +41.7% |
| Other amounts payable | 47/48 | €2,100 | €2,455 | +€355 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,332 | €4,995 | +€2,663 | +114.2% |
| Other operating charges | 640/8 | €382 | €853 | +€471 | +123.2% |
| Gross operating margin | 9900 | €17,809 | €13,819 | -€3,991 | -22.4% |
| Operating profit (loss) | 9901 | €15,095 | €7,970 | -€7,125 | -47.2% |
| Financial charges | 65/66B | €16 | €66 | +€50 | +313.3% |
| Recurring financial charges | 65 | €16 | €66 | +€50 | +313.3% |
| Profit (loss) for the period before taxes | 9903 | €15,079 | €7,904 | -€7,175 | -47.6% |
| Income taxes | 67/77 | €3,603 | €2,728 | -€874 | -24.3% |
| Profit (loss) for the period | 9904 | €11,476 | €5,175 | -€6,301 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,476 | €5,175 | -€6,301 | -54.9% |
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 8 October 2026 via checked.be.