Lipoïd Kliniek: what changed
Lipoïd Kliniek
Largest movements
- Cash +€170,853
up €170,853 (+98.2%), from €174,008 to €344,861
mainly Net result for the year (+€244,145) and Tax, wage and social debts (+€36,645)
- Tangible fixed assets +€31,929
up €31,929 (+54.5%), from €58,578 to €90,507
of which Land and buildings: +€40,011
- Receivables within one year +€17,290
up €17,290 (+20.0%), from €86,440 to €103,730
of which Other amounts receivable: +€22,325
- Profit (loss) carried forward +€144,145
up €144,145 (+107%), from €134,343 to €278,489
- Tax, wage and social debts +€36,645
up €36,645 (+74.3%), from €49,334 to €85,978
of which Taxes: +€34,491
- Other debts +€29,371
new in 2025: €29,371
- Trade debts +€15,801
up €15,801 (+15.7%), from €100,804 to €116,605
- Debts after one year -€6,173
down €6,173 (-24.1%), from €25,656 to €19,482
- Gross operating margin +€95,007
up €95,007 (+47.0%), from €202,117 to €297,125
- Write-downs -€49,710
down €49,710, from €24,855 to -€24,855
- Depreciation +€14,095
up €14,095 (+517%), from €2,727 to €16,823
- Staff costs +€12,745
new in 2025: €12,745
- Taxes +€4,546
up €4,546 (+11.8%), from €38,591 to €43,137
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 | €319,026 | €539,098 | +€220,072 | +69.0% |
| Fixed assets | 21/28 | €58,578 | €90,507 | +€31,929 | +54.5% |
| Tangible fixed assets | 22/27 | €58,578 | €90,507 | +€31,929 | +54.5% |
| Land and buildings | 22 | - | €40,011 | +€40,011 | |
| Plant, machinery and equipment | 23 | €12,385 | €9,979 | -€2,407 | -19.4% |
| Furniture and vehicles | 24 | €14,314 | €15,139 | +€825 | +5.8% |
| Leasing and similar rights | 25 | €31,878 | €25,378 | -€6,500 | -20.4% |
| Current assets | 29/58 | €260,448 | €448,591 | +€188,143 | +72.2% |
| Amounts receivable within one year | 40/41 | €86,440 | €103,730 | +€17,290 | +20.0% |
| Trade receivables | 40 | €69,335 | €64,300 | -€5,036 | -7.3% |
| Other amounts receivable | 41 | €17,105 | €39,430 | +€22,325 | +131% |
| Cash at bank and in hand | 54/58 | €174,008 | €344,861 | +€170,853 | +98.2% |
| Total equity and liabilities | 10/49 | €319,026 | €539,098 | +€220,072 | +69.0% |
| Equity | 10/15 | €137,343 | €281,489 | +€144,145 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,343 | €278,489 | +€144,145 | +107% |
| Amounts payable | 17/49 | €181,683 | €257,609 | +€75,927 | +41.8% |
| Amounts payable after more than one year | 17 | €25,656 | €19,482 | -€6,173 | -24.1% |
| Financial debts | 170/4 | €25,656 | €19,482 | -€6,173 | -24.1% |
| Amounts payable within one year | 42/48 | €156,027 | €238,127 | +€82,100 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €5,889 | €6,173 | +€284 | +4.8% |
| Trade debts | 44 | €100,804 | €116,605 | +€15,801 | +15.7% |
| Suppliers | 440/4 | €100,804 | €116,605 | +€15,801 | +15.7% |
| Taxes, remuneration and social security | 45 | €49,334 | €85,978 | +€36,645 | +74.3% |
| Taxes | 450/3 | €49,334 | €83,825 | +€34,491 | +69.9% |
| Remuneration and social security | 454/9 | - | €2,153 | +€2,153 | |
| Other amounts payable | 47/48 | - | €29,371 | +€29,371 | |
| Non-recurring operating income | 76A | - | €1,247 | +€1,247 | |
| Remuneration, social security and pensions | 62 | - | €12,745 | +€12,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,727 | €16,823 | +€14,095 | +517% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,855 | -€24,855 | -€49,710 | |
| Other operating charges | 640/8 | €1,071 | €1,374 | +€302 | +28.2% |
| Gross operating margin | 9900 | €202,117 | €297,125 | +€95,007 | +47.0% |
| Operating profit (loss) | 9901 | €173,463 | €291,039 | +€117,576 | +67.8% |
| Financial income | 75/76B | €464 | €1,457 | +€993 | +214% |
| Recurring financial income | 75 | €464 | €1,457 | +€993 | +214% |
| Financial charges | 65/66B | €993 | €5,213 | +€4,220 | +425% |
| Recurring financial charges | 65 | €993 | €5,213 | +€4,220 | +425% |
| Profit (loss) for the period before taxes | 9903 | €172,934 | €287,283 | +€114,349 | +66.1% |
| Income taxes | 67/77 | €38,591 | €43,137 | +€4,546 | +11.8% |
| Profit (loss) for the period | 9904 | €134,343 | €244,145 | +€109,802 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €134,343 | €244,145 | +€109,802 | +81.7% |
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 3 November 2026 via checked.be.