Lippens Sofie: 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 Sofie
Largest movements
- Cash +€19,579
up €19,579 (+107%), from €18,304 to €37,883
mainly Net result for the year (+€29,381) and Other debts (+€29,349)
- Receivables within one year +€3,838
up €3,838 (+44.4%), from €8,652 to €12,489
of which Trade receivables: +€2,927
- Tangible fixed assets -€3,337
down €3,337 (-27.4%), from €12,187 to €8,849
of which Furniture and vehicles: -€3,171
- Other debts +€29,349
up €29,349 (+1,153%), from €2,545 to €31,894
- Debts after one year -€6,200
down €6,200 (-11.9%), from €51,944 to €45,744
- Tax, wage and social debts -€2,606
down €2,606 (-53.6%), from €4,861 to €2,255
- Gross operating margin +€23,161
up €23,161 (+103%), from €22,593 to €45,754
- Taxes +€4,107
up €4,107 (+58.8%), from €6,983 to €11,090
- Depreciation +€1,145
up €1,145 (+52.2%), from €2,192 to €3,337
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 | €117,352 | €137,779 | +€20,427 | +17.4% |
| Fixed assets | 21/28 | €81,185 | €77,847 | -€3,337 | -4.1% |
| Tangible fixed assets | 22/27 | €12,187 | €8,849 | -€3,337 | -27.4% |
| Plant, machinery and equipment | 23 | €1,147 | €981 | -€167 | -14.5% |
| Furniture and vehicles | 24 | €11,040 | €7,869 | -€3,171 | -28.7% |
| Financial fixed assets | 28 | €68,998 | €68,998 | = | 0.0% |
| Current assets | 29/58 | €36,167 | €59,932 | +€23,765 | +65.7% |
| Amounts receivable within one year | 40/41 | €8,652 | €12,489 | +€3,838 | +44.4% |
| Trade receivables | 40 | €8,652 | €11,579 | +€2,927 | +33.8% |
| Other amounts receivable | 41 | €0 | €910 | +€910 | |
| Cash at bank and in hand | 54/58 | €18,304 | €37,883 | +€19,579 | +107% |
| Deferred charges and accrued income | 490/1 | €9,212 | €9,560 | +€348 | +3.8% |
| Total equity and liabilities | 10/49 | €117,352 | €137,779 | +€20,427 | +17.4% |
| Equity | 10/15 | €51,497 | €51,497 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €49,997 | €49,997 | = | 0.0% |
| Distributable reserves | 133 | €49,997 | €49,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,854 | €86,282 | +€20,427 | +31.0% |
| Amounts payable after more than one year | 17 | €51,944 | €45,744 | -€6,200 | -11.9% |
| Financial debts | 170/4 | €51,944 | €45,744 | -€6,200 | -11.9% |
| Amounts payable within one year | 42/48 | €13,514 | €40,538 | +€27,024 | +200% |
| Current portion of amounts payable after more than one year | 42 | €6,108 | €6,200 | +€92 | +1.5% |
| Trade debts | 44 | €0 | €189 | +€189 | |
| Suppliers | 440/4 | €0 | €189 | +€189 | |
| Taxes, remuneration and social security | 45 | €4,861 | €2,255 | -€2,606 | -53.6% |
| Taxes | 450/3 | €4,861 | €2,255 | -€2,606 | -53.6% |
| Other amounts payable | 47/48 | €2,545 | €31,894 | +€29,349 | +1,153% |
| Accrued charges and deferred income | 492/3 | €396 | €0 | -€396 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,192 | €3,337 | +€1,145 | +52.2% |
| Other operating charges | 640/8 | €522 | €877 | +€355 | +68.0% |
| Gross operating margin | 9900 | €22,593 | €45,754 | +€23,161 | +103% |
| Operating profit (loss) | 9901 | €19,879 | €41,540 | +€21,661 | +109% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,479 | €1,070 | -€410 | -27.7% |
| Recurring financial charges | 65 | €1,479 | €1,070 | -€410 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €18,400 | €40,471 | +€22,071 | +120% |
| Income taxes | 67/77 | €6,983 | €11,090 | +€4,107 | +58.8% |
| Profit (loss) for the period | 9904 | €11,417 | €29,381 | +€17,964 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €11,417 | €29,381 | +€17,964 | +157% |
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 15 October 2026 via checked.be.