Liparos: what changed
Two financial 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.
Liparos
Largest movements
- Stocks and contracts -€21,274
down €21,274 (-20.9%), from €101,762 to €80,489
- Receivables within one year -€6,564
down €6,564 (-21.3%), from €30,850 to €24,286
of which Trade receivables: -€6,233
- Tangible fixed assets -€5,117
down €5,117 (-70.9%), from €7,221 to €2,103
of which Leasing and similar rights: -€3,723
- Trade debts -€15,228
down €15,228 (-67.4%), from €22,593 to €7,365
- Other debts -€10,711
down €10,711 (-24.3%), from €44,160 to €33,449
- Profit (loss) carried forward -€7,950
down €7,950 (-16.7%), from €47,713 to €39,763
- Gross operating margin +€4,102
up €4,102 (+59.7%), from -€6,872 to -€2,770
- Financial income -€839
down €839 (-39.4%), from €2,129 to €1,290
- Other operating charges -€239
down €239 (-19.2%), from €1,250 to €1,011
- Financial charges +€235
up €235 (+219%), from €107 to €342
- Depreciation -€205
down €205 (-3.8%), from €5,322 to €5,117
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.
Derived cash bridge
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 | €143,258 | €111,339 | -€31,918 | -22.3% |
| Fixed assets | 21/28 | €7,531 | €2,414 | -€5,117 | -67.9% |
| Tangible fixed assets | 22/27 | €7,221 | €2,103 | -€5,117 | -70.9% |
| Plant, machinery and equipment | 23 | €1,314 | €753 | -€562 | -42.7% |
| Furniture and vehicles | 24 | €1,368 | €535 | -€833 | -60.9% |
| Leasing and similar rights | 25 | €4,539 | €816 | -€3,723 | -82.0% |
| Financial fixed assets | 28 | €311 | €311 | = | 0.0% |
| Current assets | 29/58 | €135,726 | €108,925 | -€26,801 | -19.7% |
| Stocks and contracts in progress | 3 | €101,762 | €80,489 | -€21,274 | -20.9% |
| Stocks | 30/36 | €101,762 | €80,489 | -€21,274 | -20.9% |
| Amounts receivable within one year | 40/41 | €30,850 | €24,286 | -€6,564 | -21.3% |
| Trade receivables | 40 | €29,189 | €22,956 | -€6,233 | -21.4% |
| Other amounts receivable | 41 | €1,661 | €1,331 | -€330 | -19.9% |
| Cash at bank and in hand | 54/58 | €1,255 | €1,136 | -€118 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,859 | €3,014 | +€1,155 | +62.1% |
| Total equity and liabilities | 10/49 | €143,258 | €111,339 | -€31,918 | -22.3% |
| Equity | 10/15 | €68,118 | €60,168 | -€7,950 | -11.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,713 | €39,763 | -€7,950 | -16.7% |
| Amounts payable | 17/49 | €75,140 | €51,172 | -€23,968 | -31.9% |
| Amounts payable within one year | 42/48 | €72,962 | €47,894 | -€25,068 | -34.4% |
| Trade debts | 44 | €22,593 | €7,365 | -€15,228 | -67.4% |
| Suppliers | 440/4 | €22,593 | €7,365 | -€15,228 | -67.4% |
| Taxes, remuneration and social security | 45 | €6,209 | €7,080 | +€871 | +14.0% |
| Taxes | 450/3 | €1,229 | €2,014 | +€784 | +63.8% |
| Remuneration and social security | 454/9 | €4,980 | €5,067 | +€87 | +1.7% |
| Other amounts payable | 47/48 | €44,160 | €33,449 | -€10,711 | -24.3% |
| Accrued charges and deferred income | 492/3 | €2,178 | €3,277 | +€1,099 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,322 | €5,117 | -€205 | -3.8% |
| Other operating charges | 640/8 | €1,250 | €1,011 | -€239 | -19.2% |
| Gross operating margin | 9900 | -€6,872 | -€2,770 | +€4,102 | +59.7% |
| Operating profit (loss) | 9901 | -€13,445 | -€8,898 | +€4,546 | +33.8% |
| Financial income | 75/76B | €2,129 | €1,290 | -€839 | -39.4% |
| Recurring financial income | 75 | €2,129 | €1,290 | -€839 | -39.4% |
| Financial charges | 65/66B | €107 | €342 | +€235 | +219% |
| Recurring financial charges | 65 | €107 | €342 | +€235 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€11,423 | -€7,950 | +€3,473 | +30.4% |
| Profit (loss) for the period | 9904 | -€11,423 | -€7,950 | +€3,473 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,423 | -€7,950 | +€3,473 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.