LOLIPOPS: what changed
Two fiscal 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.
LOLIPOPS
Largest movements
- Tangible fixed assets +€630,541
up €630,541 (+92.2%), from €683,960 to €1.3m
of which Other tangible fixed assets: +€665,865
- Receivables after one year +€225,000
new in 2025: €225,000
- Financial fixed assets -€147,783
down €147,783 (-99.7%), from €148,283 to €500
- Receivables within one year -€51,237
down €51,237 (-42.9%), from €119,510 to €68,273
of which Other amounts receivable: -€30,455
- Cash -€34,154
down €34,154 (-19.0%), from €179,719 to €145,565
mainly Investment in fixed assets (net) (-€588,004) and Receivables after one year (-€225,000)
- Other debts +€463,468
up €463,468 (+1586.6%), from €29,212 to €492,680
- Reserves +€220,559
up €220,559 (+30.4%), from €725,370 to €945,929
of which Distributable reserves: +€220,559
- Debts after one year -€49,789
down €49,789 (-20.1%), from €248,186 to €198,397
- Financial income +€173,553
up €173,553 (+2655.8%), from €6,535 to €180,088
- Other operating charges +€14,604
up €14,604 (+197.6%), from €7,392 to €21,997
- Financial charges +€7,567
up €7,567 (+138.2%), from €5,474 to €13,041
- Taxes +€4,929
up €4,929 (+12.3%), from €40,200 to €45,129
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.
Cash bridge derived
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 | €1,143,471 | €1,783,870 | +€640,399 | +56.0% |
| Fixed assets | 21/28 | €832,243 | €1,315,001 | +€482,758 | +58.0% |
| Tangible fixed assets | 22/27 | €683,960 | €1,314,501 | +€630,541 | +92.2% |
| Land and buildings | 22 | €421,968 | €388,197 | -€33,771 | -8.0% |
| Plant, machinery and equipment | 23 | €12,676 | €13,137 | +€461 | +3.6% |
| Furniture and vehicles | 24 | €12,499 | €10,486 | -€2,014 | -16.1% |
| Other tangible fixed assets | 26 | €236,817 | €902,682 | +€665,865 | +281.2% |
| Financial fixed assets | 28 | €148,283 | €500 | -€147,783 | -99.7% |
| Current assets | 29/58 | €311,227 | €468,869 | +€157,642 | +50.7% |
| Amounts receivable after more than one year | 29 | - | €225,000 | +€225,000 | |
| Trade receivables | 290 | - | €225,000 | +€225,000 | |
| Stocks and contracts in progress | 3 | - | €9,980 | +€9,980 | |
| Stocks | 30/36 | - | €9,980 | +€9,980 | |
| Amounts receivable within one year | 40/41 | €119,510 | €68,273 | -€51,237 | -42.9% |
| Trade receivables | 40 | €47,804 | €27,021 | -€20,782 | -43.5% |
| Other amounts receivable | 41 | €71,706 | €41,251 | -€30,455 | -42.5% |
| Current investments | 50/53 | €10,430 | €10,430 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €179,719 | €145,565 | -€34,154 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,569 | €9,621 | +€8,053 | +513.4% |
| Total equity and liabilities | 10/49 | €1,143,471 | €1,783,870 | +€640,399 | +56.0% |
| Equity | 10/15 | €753,370 | €973,929 | +€220,559 | +29.3% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Reserves | 13 | €725,370 | €945,929 | +€220,559 | +30.4% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €721,510 | €942,069 | +€220,559 | +30.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €390,101 | €809,941 | +€419,841 | +107.6% |
| Amounts payable after more than one year | 17 | €248,186 | €198,397 | -€49,789 | -20.1% |
| Financial debts | 170/4 | €248,186 | €198,397 | -€49,789 | -20.1% |
| Amounts payable within one year | 42/48 | €141,914 | €611,544 | +€469,629 | +330.9% |
| Current portion of amounts payable after more than one year | 42 | €49,000 | €49,789 | +€789 | +1.6% |
| Trade debts | 44 | €41,565 | €42,873 | +€1,308 | +3.1% |
| Suppliers | 440/4 | €41,565 | €42,873 | +€1,308 | +3.1% |
| Taxes, remuneration and social security | 45 | €22,138 | €26,202 | +€4,064 | +18.4% |
| Taxes | 450/3 | €22,138 | €26,202 | +€4,064 | +18.4% |
| Other amounts payable | 47/48 | €29,212 | €492,680 | +€463,468 | +1586.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,792 | €105,246 | +€1,455 | +1.4% |
| Other operating charges | 640/8 | €7,392 | €21,997 | +€14,604 | +197.6% |
| Gross operating margin | 9900 | €225,955 | €225,884 | -€71 | 0.0% |
| Operating profit (loss) | 9901 | €114,771 | €98,641 | -€16,130 | -14.1% |
| Financial income | 75/76B | €6,535 | €180,088 | +€173,553 | +2655.8% |
| Recurring financial income | 75 | €6,535 | €180,088 | +€173,553 | +2655.8% |
| Financial charges | 65/66B | €5,474 | €13,041 | +€7,567 | +138.2% |
| Recurring financial charges | 65 | €5,474 | €13,041 | +€7,567 | +138.2% |
| Profit (loss) for the period before taxes | 9903 | €115,832 | €265,688 | +€149,856 | +129.4% |
| Income taxes | 67/77 | €40,200 | €45,129 | +€4,929 | +12.3% |
| Profit (loss) for the period | 9904 | €75,632 | €220,559 | +€144,927 | +191.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,632 | €220,559 | +€144,927 | +191.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.