Lipconsult: 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.
Lipconsult
Largest movements
- Current investments +€45,000
new in 2025: €45,000
- Cash +€32,881
up €32,881 (+158.8%), from €20,703 to €53,585
mainly Net result for the year (+€78,062) and Depreciation (+€28,834)
- Tangible fixed assets -€19,102
down €19,102 (-18.4%), from €103,994 to €84,893
of which Furniture and vehicles: -€20,429
- Receivables within one year +€3,836
up €3,836 (+9.5%), from €40,553 to €44,390
of which Other amounts receivable: +€3,170
- Reserves +€78,062
up €78,062 (+109.6%), from €71,209 to €149,271
- Debts after one year -€12,015
down €12,015 (-30.0%), from €40,050 to €28,035
- Tax, wage and social debts -€4,993
down €4,993 (-11.8%), from €42,180 to €37,187
- Gross operating margin +€20,191
up €20,191 (+18.2%), from €110,784 to €130,976
- Depreciation +€19,180
up €19,180 (+198.7%), from €9,654 to €28,834
- Taxes -€5,351
down €5,351 (-19.7%), from €27,142 to €21,790
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 | €170,499 | €231,366 | +€60,867 | +35.7% |
| Fixed assets | 21/28 | €104,094 | €84,993 | -€19,102 | -18.4% |
| Tangible fixed assets | 22/27 | €103,994 | €84,893 | -€19,102 | -18.4% |
| Land and buildings | 22 | €13,148 | €19,408 | +€6,260 | +47.6% |
| Plant, machinery and equipment | 23 | €1,537 | €1,211 | -€327 | -21.3% |
| Furniture and vehicles | 24 | €61,405 | €40,976 | -€20,429 | -33.3% |
| Other tangible fixed assets | 26 | €27,904 | €23,298 | -€4,605 | -16.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €66,405 | €146,373 | +€79,969 | +120.4% |
| Amounts receivable within one year | 40/41 | €40,553 | €44,390 | +€3,836 | +9.5% |
| Trade receivables | 40 | €22,589 | €23,256 | +€666 | +3.0% |
| Other amounts receivable | 41 | €17,964 | €21,134 | +€3,170 | +17.6% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €20,703 | €53,585 | +€32,881 | +158.8% |
| Deferred charges and accrued income | 490/1 | €5,148 | €3,399 | -€1,749 | -34.0% |
| Total equity and liabilities | 10/49 | €170,499 | €231,366 | +€60,867 | +35.7% |
| Equity | 10/15 | €74,209 | €152,271 | +€78,062 | +105.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,209 | €149,271 | +€78,062 | +109.6% |
| Distributable reserves | 133 | €71,209 | €149,271 | +€78,062 | +109.6% |
| Amounts payable | 17/49 | €96,290 | €79,095 | -€17,195 | -17.9% |
| Amounts payable after more than one year | 17 | €40,050 | €28,035 | -€12,015 | -30.0% |
| Financial debts | 170/4 | €40,050 | €28,035 | -€12,015 | -30.0% |
| Amounts payable within one year | 42/48 | €56,240 | €51,060 | -€5,180 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €11,014 | €12,015 | +€1,001 | +9.1% |
| Trade debts | 44 | €3,046 | €1,859 | -€1,188 | -39.0% |
| Suppliers | 440/4 | €3,046 | €1,859 | -€1,188 | -39.0% |
| Taxes, remuneration and social security | 45 | €42,180 | €37,187 | -€4,993 | -11.8% |
| Taxes | 450/3 | €42,180 | €37,187 | -€4,993 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,654 | €28,834 | +€19,180 | +198.7% |
| Other operating charges | 640/8 | €2,531 | €1,770 | -€761 | -30.1% |
| Gross operating margin | 9900 | €110,784 | €130,976 | +€20,191 | +18.2% |
| Operating profit (loss) | 9901 | €98,599 | €100,372 | +€1,773 | +1.8% |
| Financial income | 75/76B | €1,283 | €1,386 | +€103 | +8.0% |
| Recurring financial income | 75 | €1,283 | €1,386 | +€103 | +8.0% |
| Financial charges | 65/66B | €1,531 | €1,906 | +€375 | +24.5% |
| Recurring financial charges | 65 | €1,531 | €1,906 | +€375 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €98,351 | €99,852 | +€1,501 | +1.5% |
| Income taxes | 67/77 | €27,142 | €21,790 | -€5,351 | -19.7% |
| Profit (loss) for the period | 9904 | €71,209 | €78,062 | +€6,852 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,209 | €78,062 | +€6,852 | +9.6% |
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 29 September 2026 via checked.be.