LIPPENS, FEYS: 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.
LIPPENS, FEYS
Largest movements
- Total assets -€30,874
down €30,874 (-12.9%), from €238,586 to €207,713
of which Fixed assets: -€22,439
- Equity -€20,147
down €20,147 (-13.2%), from €152,604 to €132,457
- Debts -€10,727
down €10,727 (-12.5%), from €85,983 to €75,256
of which Debts after one year: -€5,775
- Gross operating margin +€11,224
up €11,224 (+91.0%), from €12,333 to €23,557
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,586 | €207,713 | -€30,874 | -12.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €207,584 | €185,145 | -€22,439 | -10.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €207,584 | €185,145 | -€22,439 | -10.8% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €31,003 | €29,368 | -€1,635 | -5.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,847 | €8,936 | +€3,089 | +52.8% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,976 | €19,721 | +€745 | +3.9% |
| Total equity and liabilities | 10/49 | €238,586 | €207,713 | -€30,874 | -12.9% |
| Equity | 10/15 | €152,604 | €132,457 | -€20,147 | -13.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €160,085 | €160,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,628 | -€89,628 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Amounts payable | 17/49 | €85,983 | €75,256 | -€10,727 | -12.5% |
| Amounts payable after more than one year | 17 | €32,044 | €26,269 | -€5,775 | -18.0% |
| Amounts payable within one year | 42/48 | €53,638 | €48,986 | -€4,652 | -8.7% |
| Trade debts | 44 | €6,797 | €549 | -€6,248 | -91.9% |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,762 | €23,762 | = | 0.0% |
| Gross operating margin | 9900 | €12,333 | €23,557 | +€11,224 | +91.0% |
| Operating profit (loss) | 9901 | -€14,992 | -€14,992 | = | 0.0% |
| Recurring financial income | 75 | €141 | €82 | -€60 | -42.3% |
| Recurring financial charges | 65 | €5,172 | €5,172 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,128 | -€20,128 | = | 0.0% |
| Income taxes | 67/77 | €19 | €19 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€20,147 | -€20,147 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,147 | -€20,147 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.