Lipari Design: 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.
Lipari Design
Largest movements
- Cash +€15,631
up €15,631 (+91.2%), from €17,133 to €32,763
mainly Net result for the year (+€9,848) and Receivables within one year (+€3,985)
- Receivables within one year -€3,985
down €3,985 (-96.4%), from €4,134 to €149
of which Trade receivables: -€3,792
- Profit (loss) carried forward +€9,848
up €9,848 (+652.7%), from €1,509 to €11,357
- Tax, wage and social debts +€3,441
up €3,441 (+233.6%), from €1,473 to €4,914
- Trade debts -€2,589
down €2,589 (-100.0%), from €2,589 to €0
- Other debts +€945
up €945 (+135.7%), from €696 to €1,641
- Gross operating margin +€9,542
up €9,542 (+461.4%), from €2,068 to €11,610
- Taxes +€1,833
up €1,833 (+364.5%), from €503 to €2,336
- Financial income +€635
new in 2025: €635
of which Financial income: +€635
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 | €21,267 | €32,912 | +€11,646 | +54.8% |
| Current assets | 29/58 | €21,267 | €32,912 | +€11,646 | +54.8% |
| Amounts receivable within one year | 40/41 | €4,134 | €149 | -€3,985 | -96.4% |
| Trade receivables | 40 | €3,792 | €0 | -€3,792 | -100.0% |
| Other amounts receivable | 41 | €342 | €149 | -€193 | -56.4% |
| Cash at bank and in hand | 54/58 | €17,133 | €32,763 | +€15,631 | +91.2% |
| Total equity and liabilities | 10/49 | €21,267 | €32,912 | +€11,646 | +54.8% |
| Equity | 10/15 | €16,509 | €26,357 | +€9,848 | +59.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,509 | €11,357 | +€9,848 | +652.7% |
| Amounts payable | 17/49 | €4,758 | €6,555 | +€1,797 | +37.8% |
| Amounts payable within one year | 42/48 | €4,758 | €6,555 | +€1,797 | +37.8% |
| Trade debts | 44 | €2,589 | €0 | -€2,589 | -100.0% |
| Suppliers | 440/4 | €2,589 | €0 | -€2,589 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,473 | €4,914 | +€3,441 | +233.6% |
| Taxes | 450/3 | €1,473 | €4,914 | +€3,441 | +233.6% |
| Other amounts payable | 47/48 | €696 | €1,641 | +€945 | +135.7% |
| Gross operating margin | 9900 | €2,068 | €11,610 | +€9,542 | +461.4% |
| Operating profit (loss) | 9901 | €2,068 | €11,610 | +€9,542 | +461.4% |
| Financial income | 75/76B | - | €635 | +€635 | |
| Recurring financial income | 75 | - | €635 | +€635 | |
| Non-recurring financial income | 76B | - | €635 | +€635 | |
| Financial charges | 65/66B | €56 | €61 | +€4 | +7.9% |
| Recurring financial charges | 65 | €56 | €61 | +€4 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €2,012 | €12,185 | +€10,173 | +505.6% |
| Income taxes | 67/77 | €503 | €2,336 | +€1,833 | +364.5% |
| Profit (loss) for the period | 9904 | €1,509 | €9,848 | +€8,340 | +552.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,509 | €9,848 | +€8,340 | +552.7% |
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 7 October 2026 via checked.be.