LIPHIMMO: 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.
LIPHIMMO
Largest movements
- Tangible fixed assets +€63,806
up €63,806 (+6.9%), from €929,054 to €992,859
- Other debts +€94,100
up €94,100 (+12.9%), from €726,969 to €821,069
- Debts after one year -€39,126
down €39,126 (-41.9%), from €93,328 to €54,202
- Purchases and services +€1,906
up €1,906 (+12.8%), from €14,873 to €16,779
- Gross operating margin -€1,259
down €1,259 (-2.8%), from €44,966 to €43,707
- Financial charges -€1,118
down €1,118 (-22.7%), from €4,932 to €3,814
- Turnover +€647
up €647 (+1.1%), from €59,839 to €60,487
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 | €938,848 | €997,537 | +€58,689 | +6.3% |
| Fixed assets | 21/28 | €929,054 | €992,859 | +€63,806 | +6.9% |
| Tangible fixed assets | 22/27 | €929,054 | €992,859 | +€63,806 | +6.9% |
| Land and buildings | 22 | €929,054 | €992,859 | +€63,806 | +6.9% |
| Current assets | 29/58 | €9,794 | €4,678 | -€5,117 | -52.2% |
| Amounts receivable within one year | 40/41 | €381 | - | -€381 | |
| Trade receivables | 40 | €381 | - | -€381 | |
| Cash at bank and in hand | 54/58 | €9,414 | €4,678 | -€4,736 | -50.3% |
| Total equity and liabilities | 10/49 | €938,848 | €997,537 | +€58,689 | +6.3% |
| Equity | 10/15 | €80,579 | €80,903 | +€324 | +0.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,421 | -€119,097 | +€324 | +0.3% |
| Amounts payable | 17/49 | €858,269 | €916,634 | +€58,364 | +6.8% |
| Amounts payable after more than one year | 17 | €93,328 | €54,202 | -€39,126 | -41.9% |
| Financial debts | 170/4 | €93,328 | €54,202 | -€39,126 | -41.9% |
| Amounts payable within one year | 42/48 | €764,941 | €861,641 | +€96,700 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €37,972 | €35,190 | -€2,782 | -7.3% |
| Trade debts | 44 | - | €5,383 | +€5,383 | |
| Suppliers | 440/4 | - | €5,383 | +€5,383 | |
| Other amounts payable | 47/48 | €726,969 | €821,069 | +€94,100 | +12.9% |
| Accrued charges and deferred income | 492/3 | - | €790 | +€790 | |
| Turnover | 70 | €59,839 | €60,487 | +€647 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,873 | €16,779 | +€1,906 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,325 | €32,409 | +€84 | +0.3% |
| Other operating charges | 640/8 | €7,005 | €7,160 | +€155 | +2.2% |
| Gross operating margin | 9900 | €44,966 | €43,707 | -€1,259 | -2.8% |
| Operating profit (loss) | 9901 | €5,636 | €4,138 | -€1,498 | -26.6% |
| Financial charges | 65/66B | €4,932 | €3,814 | -€1,118 | -22.7% |
| Recurring financial charges | 65 | €4,932 | €3,814 | -€1,118 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €703 | €324 | -€379 | -53.9% |
| Profit (loss) for the period | 9904 | €703 | €324 | -€379 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €703 | €324 | -€379 | -53.9% |
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 8 October 2026 via checked.be.