LIPPERT ASSUR: 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.
LIPPERT ASSUR
Largest movements
- Receivables within one year +€7,680
new in 2025: €7,680
- Cash -€4,921
down €4,921 (-3.3%), from €149,066 to €144,145
mainly Investment in fixed assets (net) (-€42,879) and Tax, wage and social debts (-€14,271)
- Reserves +€16,191
up €16,191 (+23.3%), from €69,477 to €85,668
- Tax, wage and social debts -€14,271
down €14,271 (-57.2%), from €24,963 to €10,692
of which Taxes: -€16,633
- Trade debts +€5,568
up €5,568 (+279%), from €1,997 to €7,565
- Staff costs +€46,184
up €46,184 (+44.1%), from €104,764 to €150,948
- Taxes -€19,082
down €19,082 (-65.4%), from €29,163 to €10,081
- Other operating charges +€11,867
up €11,867 (+301%), from €3,941 to €15,808
- Financial charges +€6,614
up €6,614 (+109%), from €6,088 to €12,702
- Depreciation +€2,970
up €2,970 (+7.5%), from €39,499 to €42,469
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 | €436,322 | €440,154 | +€3,832 | +0.9% |
| Fixed assets | 21/28 | €275,331 | €275,741 | +€410 | +0.1% |
| Tangible fixed assets | 22/27 | €275,281 | €275,691 | +€410 | +0.1% |
| Land and buildings | 22 | €223,025 | €209,344 | -€13,681 | -6.1% |
| Plant, machinery and equipment | 23 | €11,010 | €11,926 | +€916 | +8.3% |
| Furniture and vehicles | 24 | €26,100 | €42,621 | +€16,521 | +63.3% |
| Other tangible fixed assets | 26 | €15,146 | €11,800 | -€3,346 | -22.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €160,991 | €164,413 | +€3,422 | +2.1% |
| Amounts receivable within one year | 40/41 | - | €7,680 | +€7,680 | |
| Other amounts receivable | 41 | - | €7,680 | +€7,680 | |
| Cash at bank and in hand | 54/58 | €149,066 | €144,145 | -€4,921 | -3.3% |
| Deferred charges and accrued income | 490/1 | €11,925 | €12,588 | +€663 | +5.6% |
| Total equity and liabilities | 10/49 | €436,322 | €440,154 | +€3,832 | +0.9% |
| Equity | 10/15 | €195,919 | €212,109 | +€16,190 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,477 | €85,668 | +€16,191 | +23.3% |
| Distributable reserves | 133 | €69,477 | €85,668 | +€16,191 | +23.3% |
| Profit (loss) carried forward | 14 | €107,842 | €107,841 | -€1 | 0.0% |
| Amounts payable | 17/49 | €240,403 | €228,045 | -€12,358 | -5.1% |
| Amounts payable after more than one year | 17 | €187,702 | €183,713 | -€3,989 | -2.1% |
| Financial debts | 170/4 | €187,702 | €183,713 | -€3,989 | -2.1% |
| Amounts payable within one year | 42/48 | €52,701 | €44,332 | -€8,369 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €24,877 | €26,075 | +€1,198 | +4.8% |
| Trade debts | 44 | €1,997 | €7,565 | +€5,568 | +279% |
| Suppliers | 440/4 | €1,997 | €7,565 | +€5,568 | +279% |
| Taxes, remuneration and social security | 45 | €24,963 | €10,692 | -€14,271 | -57.2% |
| Taxes | 450/3 | €22,933 | €6,300 | -€16,633 | -72.5% |
| Remuneration and social security | 454/9 | €2,030 | €4,392 | +€2,362 | +116% |
| Other amounts payable | 47/48 | €864 | - | -€864 | |
| Remuneration, social security and pensions | 62 | €104,764 | €150,948 | +€46,184 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,499 | €42,469 | +€2,970 | +7.5% |
| Other operating charges | 640/8 | €3,941 | €15,808 | +€11,867 | +301% |
| Gross operating margin | 9900 | €245,237 | €247,887 | +€2,650 | +1.1% |
| Operating profit (loss) | 9901 | €97,033 | €38,662 | -€58,371 | -60.2% |
| Financial income | 75/76B | €1 | €311 | +€310 | +31,000% |
| Recurring financial income | 75 | €1 | €311 | +€310 | +31,000% |
| Financial charges | 65/66B | €6,088 | €12,702 | +€6,614 | +109% |
| Recurring financial charges | 65 | €6,088 | €12,702 | +€6,614 | +109% |
| Profit (loss) for the period before taxes | 9903 | €90,946 | €26,271 | -€64,675 | -71.1% |
| Income taxes | 67/77 | €29,163 | €10,081 | -€19,082 | -65.4% |
| Profit (loss) for the period | 9904 | €61,783 | €16,190 | -€45,593 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,783 | €16,190 | -€45,593 | -73.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.