L.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.P.
Largest movements
- Cash -€210
down €210 (-2.7%), from €7,647 to €7,437
mainly Net result for the year (-€210)
- Profit (loss) carried forward -€210
down €210 (-0.3%), from -€65,910 to -€66,120
- Gross operating margin +€5,485
no longer reported in 2025 (was -€5,485)
- Financial charges +€97
up €97 (+86.4%), from €113 to €210
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 | €7,647 | €7,437 | -€210 | -2.7% |
| Current assets | 29/58 | €7,647 | €7,437 | -€210 | -2.7% |
| Cash at bank and in hand | 54/58 | €7,647 | €7,437 | -€210 | -2.7% |
| Total equity and liabilities | 10/49 | €7,647 | €7,437 | -€210 | -2.7% |
| Equity | 10/15 | -€41,204 | -€41,414 | -€210 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,507 | €18,507 | = | 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% |
| Distributable reserves | 133 | €16,647 | €16,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,910 | -€66,120 | -€210 | -0.3% |
| Amounts payable | 17/49 | €48,851 | €48,851 | = | 0.0% |
| Amounts payable after more than one year | 17 | €6,058 | €6,058 | = | 0.0% |
| Financial debts | 170/4 | €6,058 | €6,058 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,793 | €42,793 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €17,606 | €17,606 | = | 0.0% |
| Trade debts | 44 | €17,389 | €17,389 | = | 0.0% |
| Suppliers | 440/4 | €17,389 | €17,389 | = | 0.0% |
| Other amounts payable | 47/48 | €7,798 | €7,798 | = | 0.0% |
| Gross operating margin | 9900 | -€5,485 | - | +€5,485 | |
| Operating profit (loss) | 9901 | -€5,485 | - | +€5,485 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €113 | €210 | +€97 | +86.4% |
| Recurring financial charges | 65 | €113 | €210 | +€97 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,573 | -€210 | +€5,363 | +96.2% |
| Profit (loss) for the period | 9904 | -€5,573 | -€210 | +€5,363 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,573 | -€210 | +€5,363 | +96.2% |
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 19 October 2026 via checked.be.