Lipocentrum Belgique: what changed
Lipocentrum Belgique
Largest movements
- Tangible fixed assets -€33,934
down €33,934 (-21.1%), from €160,493 to €126,558
- Receivables within one year +€29,208
up €29,208 (+19.9%), from €147,048 to €176,255
of which Other amounts receivable: +€36,028
- Cash +€7,361
up €7,361 (+43.4%), from €16,945 to €24,306
mainly Depreciation (+€33,934) and Other debts (+€22,743)
- Debts after one year -€24,409
down €24,409 (-25.5%), from €95,535 to €71,127
- Other debts +€22,743
up €22,743 (+5.8%), from €391,944 to €414,687
- Trade debts +€8,708
up €8,708 (+4,865%), from €179 to €8,887
- Reserves -€7,471
down €7,471 (-11.6%), from €64,219 to €56,748
- Depreciation +€24,755
up €24,755 (+270%), from €9,179 to €33,934
- Gross operating margin -€15,383
down €15,383 (-28.9%), from €53,156 to €37,773
- Taxes -€9,776
down €9,776 (-75.1%), from €13,022 to €3,245
- Financial income +€3,422
up €3,422 (+39.4%), from €8,689 to €12,110
- Other operating charges -€1,793
down €1,793 (-65.4%), from €2,740 to €948
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €587,568 | €590,282 | +€2,715 | +0.5% |
| Fixed assets | 21/28 | €240,106 | €206,171 | -€33,934 | -14.1% |
| Tangible fixed assets | 22/27 | €160,493 | €126,558 | -€33,934 | -21.1% |
| Furniture and vehicles | 24 | €160,493 | €126,558 | -€33,934 | -21.1% |
| Financial fixed assets | 28 | €79,613 | €79,613 | = | 0.0% |
| Current assets | 29/58 | €347,462 | €384,111 | +€36,649 | +10.5% |
| Amounts receivable within one year | 40/41 | €147,048 | €176,255 | +€29,208 | +19.9% |
| Trade receivables | 40 | €15,349 | €8,529 | -€6,821 | -44.4% |
| Other amounts receivable | 41 | €131,698 | €167,727 | +€36,028 | +27.4% |
| Current investments | 50/53 | €181,976 | €182,391 | +€415 | +0.2% |
| Cash at bank and in hand | 54/58 | €16,945 | €24,306 | +€7,361 | +43.4% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,159 | -€335 | -22.4% |
| Total equity and liabilities | 10/49 | €587,568 | €590,282 | +€2,715 | +0.5% |
| Equity | 10/15 | €64,319 | €56,848 | -€7,471 | -11.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €64,219 | €56,748 | -€7,471 | -11.6% |
| Distributable reserves | 133 | €64,219 | €56,748 | -€7,471 | -11.6% |
| Amounts payable | 17/49 | €523,249 | €533,434 | +€10,185 | +1.9% |
| Amounts payable after more than one year | 17 | €95,535 | €71,127 | -€24,409 | -25.5% |
| Financial debts | 170/4 | €95,535 | €71,127 | -€24,409 | -25.5% |
| Amounts payable within one year | 42/48 | €427,714 | €461,846 | +€34,132 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €23,669 | €24,409 | +€740 | +3.1% |
| Trade debts | 44 | €179 | €8,887 | +€8,708 | +4,865% |
| Suppliers | 440/4 | €179 | €8,887 | +€8,708 | +4,865% |
| Taxes, remuneration and social security | 45 | €11,922 | €13,864 | +€1,942 | +16.3% |
| Taxes | 450/3 | €11,922 | €13,864 | +€1,942 | +16.3% |
| Other amounts payable | 47/48 | €391,944 | €414,687 | +€22,743 | +5.8% |
| Accrued charges and deferred income | 492/3 | - | €462 | +€462 | |
| Non-recurring operating income | 76A | €16,310 | - | -€16,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,179 | €33,934 | +€24,755 | +270% |
| Other operating charges | 640/8 | €2,740 | €948 | -€1,793 | -65.4% |
| Gross operating margin | 9900 | €53,156 | €37,773 | -€15,383 | -28.9% |
| Operating profit (loss) | 9901 | €41,237 | €2,891 | -€38,346 | -93.0% |
| Financial income | 75/76B | €8,689 | €12,110 | +€3,422 | +39.4% |
| Recurring financial income | 75 | €8,689 | €12,110 | +€3,422 | +39.4% |
| Financial charges | 65/66B | €7,100 | €8,502 | +€1,402 | +19.7% |
| Recurring financial charges | 65 | €7,100 | €8,502 | +€1,402 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €42,825 | €6,499 | -€36,326 | -84.8% |
| Income taxes | 67/77 | €13,022 | €3,245 | -€9,776 | -75.1% |
| Profit (loss) for the period | 9904 | €29,803 | €3,254 | -€26,550 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,803 | €3,254 | -€26,550 | -89.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.