L.P.A. Trans: 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.A. Trans
Largest movements
- Stocks and contracts +€15,620
up €15,620 (+153%), from €10,242 to €25,862
- Receivables within one year -€11,269
down €11,269 (-14.3%), from €78,631 to €67,362
of which Trade receivables: -€13,231
- Tangible fixed assets -€5,093
down €5,093 (-45.9%), from €11,088 to €5,995
of which Furniture and vehicles: -€4,800
- Cash +€4,419
up €4,419 (+18.3%), from €24,139 to €28,557
mainly Receivables within one year (+€11,269) and Depreciation (+€5,093)
- Trade debts +€3,287
up €3,287 (+3.4%), from €95,444 to €98,731
of which Suppliers: +€3,287
- Other debts -€3,042
no longer reported in 2024 (was €3,042)
- Profit (loss) carried forward +€2,925
up €2,925, from -€1,688 to €1,237
- Other operating charges +€2,062
up €2,062 (+77.9%), from €2,647 to €4,709
- Taxes -€576
down €576 (-32.3%), from €1,787 to €1,210
- Financial charges -€297
down €297 (-5.6%), from €5,268 to €4,971
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,935 | €133,611 | +€3,676 | +2.8% |
| Fixed assets | 21/28 | €16,923 | €11,830 | -€5,093 | -30.1% |
| Tangible fixed assets | 22/27 | €11,088 | €5,995 | -€5,093 | -45.9% |
| Plant, machinery and equipment | 23 | €1,452 | €1,159 | -€293 | -20.2% |
| Furniture and vehicles | 24 | €9,636 | €4,836 | -€4,800 | -49.8% |
| Financial fixed assets | 28 | €5,835 | €5,835 | = | 0.0% |
| Current assets | 29/58 | €113,012 | €121,781 | +€8,769 | +7.8% |
| Stocks and contracts in progress | 3 | €10,242 | €25,862 | +€15,620 | +153% |
| Contracts in progress | 37 | €10,242 | €25,862 | +€15,620 | +153% |
| Amounts receivable within one year | 40/41 | €78,631 | €67,362 | -€11,269 | -14.3% |
| Trade receivables | 40 | €73,245 | €60,014 | -€13,231 | -18.1% |
| Other amounts receivable | 41 | €5,386 | €7,348 | +€1,962 | +36.4% |
| Cash at bank and in hand | 54/58 | €24,139 | €28,557 | +€4,419 | +18.3% |
| Total equity and liabilities | 10/49 | €129,935 | €133,611 | +€3,676 | +2.8% |
| Equity | 10/15 | €27,254 | €30,179 | +€2,925 | +10.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,350 | €10,350 | = | 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% |
| Distributable reserves | 133 | €8,491 | €8,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,688 | €1,237 | +€2,925 | |
| Amounts payable | 17/49 | €102,681 | €103,433 | +€752 | +0.7% |
| Amounts payable within one year | 42/48 | €102,167 | €102,919 | +€752 | +0.7% |
| Trade debts | 44 | €95,444 | €98,731 | +€3,287 | +3.4% |
| Suppliers | 440/4 | €2,085 | €5,372 | +€3,287 | +158% |
| Bills of exchange payable | 441 | €93,359 | €93,359 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,681 | €4,188 | +€507 | +13.8% |
| Taxes | 450/3 | €3,681 | €4,188 | +€507 | +13.8% |
| Other amounts payable | 47/48 | €3,042 | - | -€3,042 | |
| Accrued charges and deferred income | 492/3 | €514 | €514 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,944 | €5,093 | +€149 | +3.0% |
| Other operating charges | 640/8 | €2,647 | €4,709 | +€2,062 | +77.9% |
| Gross operating margin | 9900 | €18,874 | €18,909 | +€35 | +0.2% |
| Operating profit (loss) | 9901 | €11,283 | €9,106 | -€2,176 | -19.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €5,268 | €4,971 | -€297 | -5.6% |
| Recurring financial charges | 65 | €5,268 | €4,971 | -€297 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €6,014 | €4,135 | -€1,879 | -31.2% |
| Income taxes | 67/77 | €1,787 | €1,210 | -€576 | -32.3% |
| Profit (loss) for the period | 9904 | €4,228 | €2,925 | -€1,303 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,228 | €2,925 | -€1,303 | -30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.