Lifting Engineering: 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.
Lifting Engineering
Largest movements
- Tangible fixed assets +€489,433
up €489,433 (+54.8%), from €892,698 to €1.4m
of which Furniture and vehicles: +€497,543
- Cash -€344,651
down €344,651 (-55.4%), from €622,632 to €277,981
mainly Investment in fixed assets (net) (-€640,234) and Trade debts (-€324,598)
- Stocks and contracts -€157,863
down €157,863 (-35.8%), from €441,541 to €283,679
- Receivables within one year +€66,889
up €66,889 (+26.2%), from €255,712 to €322,601
of which Trade receivables: +€120,564
- Trade debts -€324,598
down €324,598 (-39.9%), from €813,628 to €489,030
- Debts after one year +€257,497
up €257,497 (+332.6%), from €77,425 to €334,922
- Reserves +€77,625
up €77,625 (+25.2%), from €308,475 to €386,100
of which Distributable reserves: +€77,625
- Current portion of long-term debt +€32,187
up €32,187 (+35.0%), from €91,968 to €124,156
- Staff costs +€56,561
up €56,561 (+11.3%), from €498,988 to €555,548
- Taxes -€43,981
down €43,981 (-50.8%), from €86,547 to €42,566
- Gross operating margin -€34,746
down €34,746 (-3.9%), from €885,585 to €850,839
- Depreciation +€26,912
up €26,912 (+21.7%), from €123,809 to €150,721
- Financial charges +€9,508
up €9,508 (+162.5%), from €5,852 to €15,359
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 | €2,213,522 | €2,267,410 | +€53,888 | +2.4% |
| Fixed assets | 21/28 | €892,698 | €1,382,211 | +€489,513 | +54.8% |
| Tangible fixed assets | 22/27 | €892,698 | €1,382,131 | +€489,433 | +54.8% |
| Plant, machinery and equipment | 23 | €31,233 | €23,465 | -€7,768 | -24.9% |
| Furniture and vehicles | 24 | €860,372 | €1,357,915 | +€497,543 | +57.8% |
| Other tangible fixed assets | 26 | €1,093 | €751 | -€342 | -31.3% |
| Financial fixed assets | 28 | - | €80 | +€80 | |
| Current assets | 29/58 | €1,320,823 | €885,199 | -€435,624 | -33.0% |
| Stocks and contracts in progress | 3 | €441,541 | €283,679 | -€157,863 | -35.8% |
| Stocks | 30/36 | €441,541 | €283,679 | -€157,863 | -35.8% |
| Amounts receivable within one year | 40/41 | €255,712 | €322,601 | +€66,889 | +26.2% |
| Trade receivables | 40 | €202,037 | €322,601 | +€120,564 | +59.7% |
| Other amounts receivable | 41 | €53,675 | €0 | -€53,675 | -100.0% |
| Cash at bank and in hand | 54/58 | €622,632 | €277,981 | -€344,651 | -55.4% |
| Deferred charges and accrued income | 490/1 | €938 | €938 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,213,522 | €2,267,410 | +€53,888 | +2.4% |
| Equity | 10/15 | €1,069,887 | €1,147,512 | +€77,625 | +7.3% |
| 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 | €308,475 | €386,100 | +€77,625 | +25.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €298,475 | €376,100 | +€77,625 | +26.0% |
| Profit (loss) carried forward | 14 | €661,412 | €661,412 | = | 0.0% |
| Amounts payable | 17/49 | €1,143,634 | €1,119,898 | -€23,737 | -2.1% |
| Amounts payable after more than one year | 17 | €77,425 | €334,922 | +€257,497 | +332.6% |
| Financial debts | 170/4 | €77,425 | €334,922 | +€257,497 | +332.6% |
| Amounts payable within one year | 42/48 | €956,991 | €675,757 | -€281,234 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €91,968 | €124,156 | +€32,187 | +35.0% |
| Trade debts | 44 | €813,628 | €489,030 | -€324,598 | -39.9% |
| Suppliers | 440/4 | €813,628 | €489,030 | -€324,598 | -39.9% |
| Taxes, remuneration and social security | 45 | €51,057 | €62,234 | +€11,177 | +21.9% |
| Taxes | 450/3 | €632 | €24,718 | +€24,085 | +3809.7% |
| Remuneration and social security | 454/9 | €50,425 | €37,517 | -€12,908 | -25.6% |
| Other amounts payable | 47/48 | €338 | €338 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €109,218 | €109,218 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €498,988 | €555,548 | +€56,561 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,809 | €150,721 | +€26,912 | +21.7% |
| Other operating charges | 640/8 | €10,177 | €9,020 | -€1,157 | -11.4% |
| Gross operating margin | 9900 | €885,585 | €850,839 | -€34,746 | -3.9% |
| Operating profit (loss) | 9901 | €252,611 | €135,550 | -€117,061 | -46.3% |
| Financial charges | 65/66B | €5,852 | €15,359 | +€9,508 | +162.5% |
| Recurring financial charges | 65 | €5,852 | €15,359 | +€9,508 | +162.5% |
| Profit (loss) for the period before taxes | 9903 | €246,760 | €120,191 | -€126,569 | -51.3% |
| Income taxes | 67/77 | €86,547 | €42,566 | -€43,981 | -50.8% |
| Profit (loss) for the period | 9904 | €160,213 | €77,625 | -€82,588 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €160,213 | €77,625 | -€82,588 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.