LIPKENS P. CONSULTANCY: 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.
LIPKENS P. CONSULTANCY
Largest movements
- Receivables within one year +€68,151
up €68,151 (+83.8%), from €81,363 to €149,515
of which Trade receivables: +€94,460
- Reserves +€560,450
up €560,450 (+65.2%), from €859,828 to €1.4m
- Other debts -€447,610
down €447,610 (-100%), from €447,610 to €0
- Trade debts -€36,941
down €36,941 (-31.9%), from €115,778 to €78,837
- Short-term financial debts -€19,470
down €19,470 (-100%), from €19,470 to €0
- Financial income +€547,000
up €547,000 (+113,958,398%), from €0 to €547,001
- Financial charges -€1,505
down €1,505 (-79.4%), from €1,896 to €391
- Gross operating margin -€544
down €544 (-2.7%), from €20,204 to €19,659
- Taxes +€233
up €233 (+5.5%), from €4,251 to €4,484
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 | €1,456,086 | €1,512,515 | +€56,429 | +3.9% |
| Fixed assets | 21/28 | €1,288,076 | €1,288,076 | = | 0.0% |
| Financial fixed assets | 28 | €1,288,076 | €1,288,076 | = | 0.0% |
| Current assets | 29/58 | €168,010 | €224,440 | +€56,429 | +33.6% |
| Amounts receivable within one year | 40/41 | €81,363 | €149,515 | +€68,151 | +83.8% |
| Trade receivables | 40 | - | €94,460 | +€94,460 | |
| Other amounts receivable | 41 | €81,363 | €55,055 | -€26,309 | -32.3% |
| Cash at bank and in hand | 54/58 | €86,647 | €74,925 | -€11,722 | -13.5% |
| Total equity and liabilities | 10/49 | €1,456,086 | €1,512,515 | +€56,429 | +3.9% |
| Equity | 10/15 | €872,228 | €1,432,678 | +€560,450 | +64.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €859,828 | €1,420,278 | +€560,450 | +65.2% |
| Distributable reserves | 133 | €859,828 | €1,420,278 | +€560,450 | +65.2% |
| Amounts payable | 17/49 | €583,857 | €79,837 | -€504,021 | -86.3% |
| Amounts payable within one year | 42/48 | €582,857 | €78,837 | -€504,021 | -86.5% |
| Financial debts | 43 | €19,470 | €0 | -€19,470 | -100% |
| Credit institutions | 430/8 | €19,470 | €0 | -€19,470 | -100% |
| Trade debts | 44 | €115,778 | €78,837 | -€36,941 | -31.9% |
| Suppliers | 440/4 | €115,778 | €78,837 | -€36,941 | -31.9% |
| Other amounts payable | 47/48 | €447,610 | €0 | -€447,610 | -100% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,305 | €1,335 | +€31 | +2.4% |
| Gross operating margin | 9900 | €20,204 | €19,659 | -€544 | -2.7% |
| Operating profit (loss) | 9901 | €18,899 | €18,324 | -€575 | -3.0% |
| Financial income | 75/76B | €0 | €547,001 | +€547,000 | +113,958,398% |
| Recurring financial income | 75 | €0 | €547,001 | +€547,000 | +113,958,398% |
| Financial charges | 65/66B | €1,896 | €391 | -€1,505 | -79.4% |
| Recurring financial charges | 65 | €1,896 | €391 | -€1,505 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €17,004 | €564,934 | +€547,930 | +3,222% |
| Income taxes | 67/77 | €4,251 | €4,484 | +€233 | +5.5% |
| Profit (loss) for the period | 9904 | €12,753 | €560,450 | +€547,697 | +4,295% |
| Profit (loss) for the period to be appropriated | 9905 | €12,753 | €560,450 | +€547,697 | +4,295% |
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 31 October 2026 via checked.be.