LIP-F: what changed
LIP-F
Largest movements
- Stocks and contracts -€37,213
no longer reported in 2025 (was €37,213)
- Receivables within one year -€4,270
down €4,270 (-91.7%), from €4,655 to €386
- Profit (loss) carried forward -€48,383
down €48,383 (-136%), from -€35,476 to -€83,858
- Other debts +€9,923
up €9,923 (+19.7%), from €50,343 to €60,266
- Trade debts -€3,494
down €3,494 (-89.7%), from €3,894 to €400
- Gross operating margin -€39,249
down €39,249 (-484%), from -€8,115 to -€47,363
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,547 | €6,938 | -€41,608 | -85.7% |
| Current assets | 29/58 | €48,547 | €6,938 | -€41,608 | -85.7% |
| Stocks and contracts in progress | 3 | €37,213 | - | -€37,213 | |
| Contracts in progress | 37 | €37,213 | - | -€37,213 | |
| Amounts receivable within one year | 40/41 | €4,655 | €386 | -€4,270 | -91.7% |
| Other amounts receivable | 41 | €4,655 | €386 | -€4,270 | -91.7% |
| Cash at bank and in hand | 54/58 | €6,679 | €6,553 | -€126 | -1.9% |
| Total equity and liabilities | 10/49 | €48,547 | €6,938 | -€41,608 | -85.7% |
| Equity | 10/15 | -€10,476 | -€58,858 | -€48,383 | -462% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,476 | -€83,858 | -€48,383 | -136% |
| Amounts payable | 17/49 | €59,022 | €65,797 | +€6,775 | +11.5% |
| Amounts payable within one year | 42/48 | €54,237 | €60,666 | +€6,429 | +11.9% |
| Trade debts | 44 | €3,894 | €400 | -€3,494 | -89.7% |
| Suppliers | 440/4 | €3,894 | €400 | -€3,494 | -89.7% |
| Other amounts payable | 47/48 | €50,343 | €60,266 | +€9,923 | +19.7% |
| Accrued charges and deferred income | 492/3 | €4,786 | €5,131 | +€345 | +7.2% |
| Other operating charges | 640/8 | €737 | €714 | -€23 | -3.1% |
| Gross operating margin | 9900 | -€8,115 | -€47,363 | -€39,249 | -484% |
| Operating profit (loss) | 9901 | -€8,852 | -€48,078 | -€39,226 | -443% |
| Financial charges | 65/66B | -€80 | €305 | +€385 | |
| Recurring financial charges | 65 | -€80 | €305 | +€385 | |
| Profit (loss) for the period before taxes | 9903 | -€8,771 | -€48,383 | -€39,611 | -452% |
| Profit (loss) for the period | 9904 | -€8,771 | -€48,383 | -€39,611 | -452% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,771 | -€48,383 | -€39,611 | -452% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.