LIPPEVELD: what changed
LIPPEVELD
Largest movements
- Cash -€37,780
down €37,780 (-85.1%), from €44,410 to €6,629
mainly Receivables within one year (-€32,393) and Other debts (-€24,292)
- Receivables within one year +€32,393
up €32,393 (+862%), from €3,757 to €36,150
of which Trade receivables: +€16,657
- Tangible fixed assets +€3,071
up €3,071 (+15.1%), from €20,289 to €23,360
of which Furniture and vehicles: +€5,260
- Deferred charges and accrued income -€1,324
down €1,324 (-40.3%), from €3,289 to €1,965
- Other debts -€24,292
down €24,292 (-100%), from €24,292 to €0
- Trade debts +€12,339
up €12,339 (+128%), from €9,606 to €21,944
- Debts after one year +€10,956
up €10,956 (+70.8%), from €15,475 to €26,431
- Profit (loss) carried forward -€8,140
down €8,140 (-59.4%), from €13,710 to €5,570
- Current portion of long-term debt +€3,960
up €3,960 (+115%), from €3,442 to €7,402
- Gross operating margin -€22,141
down €22,141 (-65.9%), from €33,620 to €11,479
- Taxes -€4,719
down €4,719 (-97.3%), from €4,848 to €129
- Financial charges +€3,548
up €3,548 (+516%), from €687 to €4,235
- Staff costs +€1,550
new in 2025: €1,550
- Depreciation -€1,109
down €1,109 (-8.8%), from €12,611 to €11,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,527 | €71,605 | -€3,922 | -5.2% |
| Fixed assets | 21/28 | €20,289 | €23,360 | +€3,071 | +15.1% |
| Tangible fixed assets | 22/27 | €20,289 | €23,360 | +€3,071 | +15.1% |
| Plant, machinery and equipment | 23 | €2,663 | €475 | -€2,189 | -82.2% |
| Furniture and vehicles | 24 | €17,626 | €22,886 | +€5,260 | +29.8% |
| Current assets | 29/58 | €55,238 | €48,244 | -€6,994 | -12.7% |
| Stocks and contracts in progress | 3 | €3,782 | €3,500 | -€282 | -7.5% |
| Stocks | 30/36 | €3,782 | €3,500 | -€282 | -7.5% |
| Amounts receivable within one year | 40/41 | €3,757 | €36,150 | +€32,393 | +862% |
| Trade receivables | 40 | €3,757 | €20,414 | +€16,657 | +443% |
| Other amounts receivable | 41 | - | €15,736 | +€15,736 | |
| Cash at bank and in hand | 54/58 | €44,410 | €6,629 | -€37,780 | -85.1% |
| Deferred charges and accrued income | 490/1 | €3,289 | €1,965 | -€1,324 | -40.3% |
| Total equity and liabilities | 10/49 | €75,527 | €71,605 | -€3,922 | -5.2% |
| Equity | 10/15 | €21,710 | €13,570 | -€8,140 | -37.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,710 | €5,570 | -€8,140 | -59.4% |
| Amounts payable | 17/49 | €53,817 | €58,034 | +€4,218 | +7.8% |
| Amounts payable after more than one year | 17 | €15,475 | €26,431 | +€10,956 | +70.8% |
| Financial debts | 170/4 | €15,475 | €26,431 | +€10,956 | +70.8% |
| Amounts payable within one year | 42/48 | €38,342 | €31,604 | -€6,739 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €3,442 | €7,402 | +€3,960 | +115% |
| Trade debts | 44 | €9,606 | €21,944 | +€12,339 | +128% |
| Suppliers | 440/4 | €9,606 | €21,944 | +€12,339 | +128% |
| Taxes, remuneration and social security | 45 | €1,002 | €2,257 | +€1,255 | +125% |
| Taxes | 450/3 | €1,002 | €2,257 | +€1,255 | +125% |
| Other amounts payable | 47/48 | €24,292 | €0 | -€24,292 | -100% |
| Remuneration, social security and pensions | 62 | - | €1,550 | +€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,611 | €11,501 | -€1,109 | -8.8% |
| Other operating charges | 640/8 | €1,764 | €2,212 | +€448 | +25.4% |
| Gross operating margin | 9900 | €33,620 | €11,479 | -€22,141 | -65.9% |
| Operating profit (loss) | 9901 | €19,245 | -€3,785 | -€23,030 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €687 | €4,235 | +€3,548 | +516% |
| Recurring financial charges | 65 | €687 | €4,235 | +€3,548 | +516% |
| Profit (loss) for the period before taxes | 9903 | €18,558 | -€8,011 | -€26,569 | |
| Income taxes | 67/77 | €4,848 | €129 | -€4,719 | -97.3% |
| Profit (loss) for the period | 9904 | €13,710 | -€8,140 | -€21,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,710 | -€8,140 | -€21,850 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.