LiPi Solutions: 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.
LiPi Solutions
Largest movements
- Cash +€72,821
up €72,821 (+1820.5%), from €4,000 to €76,821
mainly Net result for the year (+€71,273) and Tax, wage and social debts (+€11,907)
- Receivables within one year +€11,942
new in 2025: €11,942
of which Trade receivables: +€11,858
- Profit (loss) carried forward +€71,273
new in 2025: €71,273
- Tax, wage and social debts +€11,907
new in 2025: €11,907
- Other debts +€1,892
new in 2025: €1,892
- Gross operating margin +€89,952
new in 2025: €89,952
- Taxes +€18,031
new in 2025: €18,031
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €4,000 | €89,254 | +€85,254 | +2131.4% |
| Current assets | 29/58 | €4,000 | €89,254 | +€85,254 | +2131.4% |
| Amounts receivable within one year | 40/41 | - | €11,942 | +€11,942 | |
| Trade receivables | 40 | - | €11,858 | +€11,858 | |
| Other amounts receivable | 41 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €4,000 | €76,821 | +€72,821 | +1820.5% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €4,000 | €89,254 | +€85,254 | +2131.4% |
| Equity | 10/15 | €4,000 | €75,273 | +€71,273 | +1781.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €71,273 | +€71,273 | |
| Amounts payable | 17/49 | - | €13,981 | +€13,981 | |
| Amounts payable within one year | 42/48 | - | €13,981 | +€13,981 | |
| Trade debts | 44 | - | €182 | +€182 | |
| Suppliers | 440/4 | - | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | - | €11,907 | +€11,907 | |
| Taxes | 450/3 | - | €11,907 | +€11,907 | |
| Other amounts payable | 47/48 | - | €1,892 | +€1,892 | |
| Other operating charges | 640/8 | - | €597 | +€597 | |
| Gross operating margin | 9900 | - | €89,952 | +€89,952 | |
| Operating profit (loss) | 9901 | - | €89,355 | +€89,355 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | - | €89,304 | +€89,304 | |
| Income taxes | 67/77 | - | €18,031 | +€18,031 | |
| Profit (loss) for the period | 9904 | - | €71,273 | +€71,273 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €71,273 | +€71,273 |
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.