Lippee: 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.
Lippee
Largest movements
- Cash +€18,695
up €18,695 (+1510.5%), from €1,238 to €19,933
mainly Net result for the year (+€10,757) and Depreciation (+€7,295)
- Tangible fixed assets -€6,164
down €6,164 (-58.7%), from €10,507 to €4,343
of which Furniture and vehicles: -€7,075
- Receivables within one year +€4,367
up €4,367 (+5.3%), from €81,846 to €86,213
- Reserves +€9,924
up €9,924 (+58.7%), from €16,902 to €26,826
- Tax, wage and social debts +€5,382
up €5,382 (+63.0%), from €8,547 to €13,930
- Other debts +€1,808
up €1,808 (+2.7%), from €67,478 to €69,286
- Trade debts -€1,270
down €1,270 (-69.9%), from €1,817 to €547
- Gross operating margin -€4,199
down €4,199 (-14.3%), from €29,402 to €25,203
- Other operating charges +€302
up €302 (+30.7%), from €982 to €1,284
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 | €94,845 | €111,629 | +€16,784 | +17.7% |
| Fixed assets | 21/28 | €10,507 | €4,343 | -€6,164 | -58.7% |
| Tangible fixed assets | 22/27 | €10,507 | €4,343 | -€6,164 | -58.7% |
| Plant, machinery and equipment | 23 | - | €911 | +€911 | |
| Furniture and vehicles | 24 | €10,507 | €3,432 | -€7,075 | -67.3% |
| Current assets | 29/58 | €84,338 | €107,286 | +€22,948 | +27.2% |
| Amounts receivable within one year | 40/41 | €81,846 | €86,213 | +€4,367 | +5.3% |
| Trade receivables | 40 | €81,846 | €86,213 | +€4,367 | +5.3% |
| Cash at bank and in hand | 54/58 | €1,238 | €19,933 | +€18,695 | +1510.5% |
| Deferred charges and accrued income | 490/1 | €1,254 | €1,141 | -€114 | -9.1% |
| Total equity and liabilities | 10/49 | €94,845 | €111,629 | +€16,784 | +17.7% |
| Equity | 10/15 | €17,002 | €26,926 | +€9,924 | +58.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €16,902 | €26,826 | +€9,924 | +58.7% |
| Distributable reserves | 133 | €16,902 | €26,826 | +€9,924 | +58.7% |
| Amounts payable | 17/49 | €77,843 | €84,703 | +€6,860 | +8.8% |
| Amounts payable within one year | 42/48 | €77,843 | €83,763 | +€5,920 | +7.6% |
| Trade debts | 44 | €1,817 | €547 | -€1,270 | -69.9% |
| Suppliers | 440/4 | €1,817 | €547 | -€1,270 | -69.9% |
| Taxes, remuneration and social security | 45 | €8,547 | €13,930 | +€5,382 | +63.0% |
| Taxes | 450/3 | €8,547 | €13,930 | +€5,382 | +63.0% |
| Other amounts payable | 47/48 | €67,478 | €69,286 | +€1,808 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,075 | €7,295 | +€220 | +3.1% |
| Other operating charges | 640/8 | €982 | €1,284 | +€302 | +30.7% |
| Gross operating margin | 9900 | €29,402 | €25,203 | -€4,199 | -14.3% |
| Operating profit (loss) | 9901 | €21,345 | €16,624 | -€4,721 | -22.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €155 | €191 | +€36 | +23.5% |
| Recurring financial charges | 65 | €155 | €191 | +€36 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €21,190 | €16,433 | -€4,757 | -22.4% |
| Income taxes | 67/77 | €5,528 | €5,676 | +€149 | +2.7% |
| Profit (loss) for the period | 9904 | €15,663 | €10,757 | -€4,906 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,663 | €10,757 | -€4,906 | -31.3% |
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 6 October 2026 via checked.be.