Lippens-Goossens: 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-Goossens
Largest movements
- Receivables within one year -€19,765
down €19,765 (-48.4%), from €40,861 to €21,095
of which Trade receivables: -€21,605
- Tangible fixed assets -€10,463
down €10,463 (-63.2%), from €16,556 to €6,094
of which Furniture and vehicles: -€9,751
- Cash +€2,258
up €2,258 (+9.7%), from €23,312 to €25,570
mainly Receivables within one year (+€19,765) and Investment in fixed assets (net) (+€8,065)
- Trade debts -€18,865
down €18,865 (-88.2%), from €21,388 to €2,522
- Tax, wage and social debts -€4,930
down €4,930 (-56.9%), from €8,658 to €3,728
- Profit (loss) carried forward -€3,345
down €3,345 (-542%), from -€617 to -€3,962
- Depreciation -€3,146
down €3,146 (-56.7%), from €5,544 to €2,398
- Gross operating margin -€2,899
down €2,899, from €2,806 to -€93
- Other operating charges -€1,909
down €1,909 (-71.2%), from €2,682 to €774
- Financial charges +€50
up €50 (+29.4%), from €171 to €221
- Taxes -€30
down €30 (-100%), from €30 to €0
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 | €81,199 | €53,426 | -€27,774 | -34.2% |
| Fixed assets | 21/28 | €16,556 | €6,094 | -€10,463 | -63.2% |
| Tangible fixed assets | 22/27 | €16,556 | €6,094 | -€10,463 | -63.2% |
| Plant, machinery and equipment | 23 | €787 | €787 | = | 0.0% |
| Furniture and vehicles | 24 | €14,298 | €4,547 | -€9,751 | -68.2% |
| Other tangible fixed assets | 26 | €1,471 | €760 | -€712 | -48.4% |
| Current assets | 29/58 | €64,643 | €47,332 | -€17,311 | -26.8% |
| Amounts receivable within one year | 40/41 | €40,861 | €21,095 | -€19,765 | -48.4% |
| Trade receivables | 40 | €40,177 | €18,571 | -€21,605 | -53.8% |
| Other amounts receivable | 41 | €684 | €2,524 | +€1,840 | +269% |
| Cash at bank and in hand | 54/58 | €23,312 | €25,570 | +€2,258 | +9.7% |
| Deferred charges and accrued income | 490/1 | €471 | €667 | +€196 | +41.7% |
| Total equity and liabilities | 10/49 | €81,199 | €53,426 | -€27,774 | -34.2% |
| Equity | 10/15 | €50,252 | €46,907 | -€3,345 | -6.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €869 | €869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €869 | €869 | = | 0.0% |
| Reserves not available under the articles | 1311 | €869 | €869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617 | -€3,962 | -€3,345 | -542% |
| Amounts payable | 17/49 | €30,948 | €6,519 | -€24,429 | -78.9% |
| Amounts payable within one year | 42/48 | €30,948 | €6,519 | -€24,429 | -78.9% |
| Trade debts | 44 | €21,388 | €2,522 | -€18,865 | -88.2% |
| Suppliers | 440/4 | €21,388 | €2,522 | -€18,865 | -88.2% |
| Taxes, remuneration and social security | 45 | €8,658 | €3,728 | -€4,930 | -56.9% |
| Taxes | 450/3 | €8,658 | €3,728 | -€4,930 | -56.9% |
| Other amounts payable | 47/48 | €902 | €269 | -€634 | -70.2% |
| Non-recurring operating income | 76A | €5,950 | €4,044 | -€1,906 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,544 | €2,398 | -€3,146 | -56.7% |
| Other operating charges | 640/8 | €2,682 | €774 | -€1,909 | -71.2% |
| Gross operating margin | 9900 | €2,806 | -€93 | -€2,899 | |
| Operating profit (loss) | 9901 | -€5,420 | -€3,264 | +€2,156 | +39.8% |
| Financial income | 75/76B | €152 | €140 | -€11 | -7.5% |
| Recurring financial income | 75 | €152 | €140 | -€11 | -7.5% |
| Financial charges | 65/66B | €171 | €221 | +€50 | +29.4% |
| Recurring financial charges | 65 | €171 | €221 | +€50 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,439 | -€3,345 | +€2,094 | +38.5% |
| Income taxes | 67/77 | €30 | €0 | -€30 | -100% |
| Profit (loss) for the period | 9904 | -€5,469 | -€3,345 | +€2,125 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,469 | -€3,345 | +€2,125 | +38.8% |
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.