L-LPHARMA: 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.
L-LPHARMA
Largest movements
- Receivables within one year +€62,020
up €62,020 (+127%), from €48,695 to €110,715
- Profit (loss) carried forward +€83,582
up €83,582 (+17.1%), from €489,580 to €573,161
- Debts after one year -€65,236
down €65,236 (-16.0%), from €407,542 to €342,306
- Other debts +€45,000
up €45,000 (+22.4%), from €201,269 to €246,269
- Gross operating margin +€67,923
up €67,923 (+58.0%), from €117,101 to €185,025
- Taxes +€20,375
up €20,375 (+102%), from €20,004 to €40,378
- Financial charges -€16,009
down €16,009 (-67.2%), from €23,823 to €7,814
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 | €1,261,605 | €1,318,233 | +€56,627 | +4.5% |
| Fixed assets | 21/28 | €1,206,552 | €1,200,562 | -€5,990 | -0.5% |
| Tangible fixed assets | 22/27 | €6,552 | €562 | -€5,990 | -91.4% |
| Furniture and vehicles | 24 | €6,552 | €562 | -€5,990 | -91.4% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €55,053 | €117,671 | +€62,617 | +114% |
| Amounts receivable within one year | 40/41 | €48,695 | €110,715 | +€62,020 | +127% |
| Other amounts receivable | 41 | €48,695 | €110,715 | +€62,020 | +127% |
| Cash at bank and in hand | 54/58 | €5,480 | €6,124 | +€644 | +11.8% |
| Deferred charges and accrued income | 490/1 | €879 | €832 | -€46 | -5.3% |
| Total equity and liabilities | 10/49 | €1,261,605 | €1,318,233 | +€56,627 | +4.5% |
| Equity | 10/15 | €510,040 | €593,621 | +€83,582 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €489,580 | €573,161 | +€83,582 | +17.1% |
| Amounts payable | 17/49 | €751,566 | €724,612 | -€26,954 | -3.6% |
| Amounts payable after more than one year | 17 | €407,542 | €342,306 | -€65,236 | -16.0% |
| Financial debts | 170/4 | €407,542 | €342,306 | -€65,236 | -16.0% |
| Amounts payable within one year | 42/48 | €344,024 | €382,248 | +€38,225 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €65,279 | €65,236 | -€43 | -0.1% |
| Trade debts | 44 | €8,308 | €3,398 | -€4,910 | -59.1% |
| Suppliers | 440/4 | €8,308 | €3,398 | -€4,910 | -59.1% |
| Taxes, remuneration and social security | 45 | €69,167 | €67,345 | -€1,822 | -2.6% |
| Taxes | 450/3 | €69,167 | €67,345 | -€1,822 | -2.6% |
| Other amounts payable | 47/48 | €201,269 | €246,269 | +€45,000 | +22.4% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,990 | €5,990 | = | 0.0% |
| Other operating charges | 640/8 | €2,115 | €3,331 | +€1,216 | +57.5% |
| Gross operating margin | 9900 | €117,101 | €185,025 | +€67,923 | +58.0% |
| Operating profit (loss) | 9901 | €108,997 | €175,704 | +€66,707 | +61.2% |
| Financial income | 75/76B | €867 | €1,070 | +€203 | +23.4% |
| Recurring financial income | 75 | €867 | €1,070 | +€203 | +23.4% |
| Financial charges | 65/66B | €23,823 | €7,814 | -€16,009 | -67.2% |
| Recurring financial charges | 65 | €23,823 | €7,814 | -€16,009 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €86,040 | €168,960 | +€82,920 | +96.4% |
| Income taxes | 67/77 | €20,004 | €40,378 | +€20,375 | +102% |
| Profit (loss) for the period | 9904 | €66,037 | €128,582 | +€62,545 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,037 | €128,582 | +€62,545 | +94.7% |
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 28 October 2026 via checked.be.