Dr. LPS: 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. LPS
Largest movements
- Cash +€27,376
up €27,376 (+835.0%), from €3,279 to €30,655
mainly Net result for the year (+€28,162) and Tax, wage and social debts (+€9,225)
- Receivables after one year +€3,000
new in 2025: €3,000
- Reserves +€24,112
new in 2025: €24,112
- Tax, wage and social debts +€9,225
up €9,225 (+11531.9%), from €80 to €9,305
of which Taxes: +€7,181
- Other debts -€6,597
down €6,597 (-96.4%), from €6,844 to €247
- Profit (loss) carried forward +€4,050
no longer reported in 2025 (was -€4,050)
- Trade debts -€670
no longer reported in 2025 (was €670)
- Gross operating margin +€53,007
up €53,007, from -€3,467 to €49,540
- Staff costs +€13,506
new in 2025: €13,506
- Taxes +€7,144
up €7,144 (+8929.9%), from €80 to €7,224
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 | €6,543 | €36,664 | +€30,120 | +460.3% |
| Current assets | 29/58 | €6,543 | €36,664 | +€30,120 | +460.3% |
| Amounts receivable after more than one year | 29 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 291 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €3,265 | €3,009 | -€256 | -7.8% |
| Trade receivables | 40 | €3,265 | €2,835 | -€430 | -13.2% |
| Other amounts receivable | 41 | - | €174 | +€174 | |
| Cash at bank and in hand | 54/58 | €3,279 | €30,655 | +€27,376 | +835.0% |
| Total equity and liabilities | 10/49 | €6,543 | €36,664 | +€30,120 | +460.3% |
| Equity | 10/15 | -€1,050 | €27,112 | +€28,162 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €24,112 | +€24,112 | |
| Distributable reserves | 133 | - | €24,112 | +€24,112 | |
| Profit (loss) carried forward | 14 | -€4,050 | - | +€4,050 | |
| Amounts payable | 17/49 | €7,593 | €9,552 | +€1,959 | +25.8% |
| Amounts payable within one year | 42/48 | €7,593 | €9,552 | +€1,959 | +25.8% |
| Trade debts | 44 | €670 | - | -€670 | |
| Suppliers | 440/4 | €670 | - | -€670 | |
| Taxes, remuneration and social security | 45 | €80 | €9,305 | +€9,225 | +11531.9% |
| Taxes | 450/3 | €80 | €7,261 | +€7,181 | +8976.3% |
| Remuneration and social security | 454/9 | - | €2,044 | +€2,044 | |
| Other amounts payable | 47/48 | €6,844 | €247 | -€6,597 | -96.4% |
| Remuneration, social security and pensions | 62 | - | €13,506 | +€13,506 | |
| Other operating charges | 640/8 | €493 | €705 | +€213 | +43.1% |
| Gross operating margin | 9900 | -€3,467 | €49,540 | +€53,007 | |
| Operating profit (loss) | 9901 | -€3,960 | €35,328 | +€39,288 | |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €10 | €69 | +€59 | +591.8% |
| Recurring financial charges | 65 | €10 | €69 | +€59 | +591.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,970 | €35,386 | +€39,355 | |
| Income taxes | 67/77 | €80 | €7,224 | +€7,144 | +8929.9% |
| Profit (loss) for the period | 9904 | -€4,050 | €28,162 | +€32,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,050 | €28,162 | +€32,211 |
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 10 October 2026 via checked.be.