L.M.P.: 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.M.P.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€4,950
new in 2025: €4,950
- Other debts -€3,911
down €3,911 (-8.9%), from €43,862 to €39,951
- Profit (loss) carried forward -€1,497
down €1,497 (-2.3%), from -€64,233 to -€65,729
- Trade debts +€457
up €457 (+81.0%), from €565 to €1,022
- Purchases and services -€628
no longer reported in 2025 (was €628)
- Financial charges +€347
up €347 (+153%), from €226 to €574
- Gross operating margin +€105
up €105 (+16.8%), from -€628 to -€523
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €7,340 | €7,340 | = | 0.0% |
| Current assets | 29/58 | €7,340 | €7,340 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,669 | €4,669 | = | 0.0% |
| Stocks | 30/36 | €4,669 | €4,669 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,476 | €2,476 | = | 0.0% |
| Other amounts receivable | 41 | €2,476 | €2,476 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195 | €195 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,340 | €7,340 | = | 0.0% |
| Equity | 10/15 | -€43,782 | -€45,278 | -€1,497 | -3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,233 | -€65,729 | -€1,497 | -2.3% |
| Amounts payable | 17/49 | €51,122 | €52,618 | +€1,497 | +2.9% |
| Amounts payable within one year | 42/48 | €51,121 | €52,618 | +€1,497 | +2.9% |
| Financial debts | 43 | - | €4,950 | +€4,950 | |
| Credit institutions | 430/8 | - | €4,950 | +€4,950 | |
| Trade debts | 44 | €565 | €1,022 | +€457 | +81.0% |
| Suppliers | 440/4 | €565 | €1,022 | +€457 | +81.0% |
| Taxes, remuneration and social security | 45 | €6,694 | €6,694 | = | 0.0% |
| Remuneration and social security | 454/9 | €6,694 | €6,694 | = | 0.0% |
| Other amounts payable | 47/48 | €43,862 | €39,951 | -€3,911 | -8.9% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €628 | - | -€628 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€628 | -€523 | +€105 | +16.8% |
| Operating profit (loss) | 9901 | -€1,016 | -€923 | +€93 | +9.2% |
| Financial charges | 65/66B | €226 | €574 | +€347 | +153% |
| Recurring financial charges | 65 | €226 | €574 | +€347 | +153% |
| Profit (loss) for the period before taxes | 9903 | -€1,242 | -€1,497 | -€254 | -20.5% |
| Profit (loss) for the period | 9904 | -€1,242 | -€1,497 | -€254 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,242 | -€1,497 | -€254 | -20.5% |
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 18 October 2026 via checked.be.