DR. LP: 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.
DR. LP
Largest movements
- Receivables after one year +€60,320
new in 2025: €60,320
- Tangible fixed assets +€6,652
up €6,652 (+691.8%), from €962 to €7,614
- Cash -€1,573
down €1,573 (-14.2%), from €11,102 to €9,529
mainly Receivables after one year (-€60,320) and Investment in fixed assets (net) (-€8,525)
- Deferred charges and accrued income -€1,372
down €1,372 (-2.5%), from €55,703 to €54,331
- Reserves +€68,603
up €68,603 (+150.3%), from €45,648 to €114,251
- Trade debts -€3,453
down €3,453 (-94.5%), from €3,654 to €201
- Other debts -€1,633
down €1,633 (-96.1%), from €1,700 to €67
- Gross operating margin +€30,164
up €30,164 (+50.8%), from €59,414 to €89,577
- Taxes +€6,503
up €6,503 (+50.3%), from €12,935 to €19,438
- Financial income +€2,322
new in 2025: €2,322
- Depreciation +€1,721
up €1,721 (+1127.3%), from €153 to €1,873
- Financial charges +€1,211
up €1,211 (+1165.3%), from €104 to €1,315
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 | €67,767 | €131,794 | +€64,027 | +94.5% |
| Fixed assets | 21/28 | €962 | €7,614 | +€6,652 | +691.8% |
| Tangible fixed assets | 22/27 | €962 | €7,614 | +€6,652 | +691.8% |
| Land and buildings | 22 | - | €2,673 | +€2,673 | |
| Plant, machinery and equipment | 23 | - | €1,230 | +€1,230 | |
| Furniture and vehicles | 24 | €962 | €3,711 | +€2,750 | +286.0% |
| Current assets | 29/58 | €66,805 | €124,180 | +€57,375 | +85.9% |
| Amounts receivable after more than one year | 29 | - | €60,320 | +€60,320 | |
| Other amounts receivable | 291 | - | €60,320 | +€60,320 | |
| Cash at bank and in hand | 54/58 | €11,102 | €9,529 | -€1,573 | -14.2% |
| Deferred charges and accrued income | 490/1 | €55,703 | €54,331 | -€1,372 | -2.5% |
| Total equity and liabilities | 10/49 | €67,767 | €131,794 | +€64,027 | +94.5% |
| Equity | 10/15 | €48,648 | €117,251 | +€68,603 | +141.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,648 | €114,251 | +€68,603 | +150.3% |
| Distributable reserves | 133 | €45,648 | €114,251 | +€68,603 | +150.3% |
| Amounts payable | 17/49 | €19,119 | €14,543 | -€4,576 | -23.9% |
| Amounts payable within one year | 42/48 | €19,119 | €14,543 | -€4,576 | -23.9% |
| Trade debts | 44 | €3,654 | €201 | -€3,453 | -94.5% |
| Suppliers | 440/4 | €3,654 | €201 | -€3,453 | -94.5% |
| Taxes, remuneration and social security | 45 | €13,765 | €14,275 | +€510 | +3.7% |
| Taxes | 450/3 | €10,435 | €10,938 | +€503 | +4.8% |
| Remuneration and social security | 454/9 | €3,330 | €3,337 | +€7 | +0.2% |
| Other amounts payable | 47/48 | €1,700 | €67 | -€1,633 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €1,873 | +€1,721 | +1127.3% |
| Other operating charges | 640/8 | €574 | €670 | +€95 | +16.6% |
| Gross operating margin | 9900 | €59,414 | €89,577 | +€30,164 | +50.8% |
| Operating profit (loss) | 9901 | €58,687 | €87,034 | +€28,348 | +48.3% |
| Financial income | 75/76B | - | €2,322 | +€2,322 | |
| Recurring financial income | 75 | - | €2,322 | +€2,322 | |
| Financial charges | 65/66B | €104 | €1,315 | +€1,211 | +1165.3% |
| Recurring financial charges | 65 | €104 | €1,315 | +€1,211 | +1165.3% |
| Profit (loss) for the period before taxes | 9903 | €58,583 | €88,041 | +€29,458 | +50.3% |
| Income taxes | 67/77 | €12,935 | €19,438 | +€6,503 | +50.3% |
| Profit (loss) for the period | 9904 | €45,648 | €68,603 | +€22,955 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,648 | €68,603 | +€22,955 | +50.3% |
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 11 October 2026 via checked.be.