L.P.B.I.: 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.B.I.
Largest movements
- Tangible fixed assets -€10,165
down €10,165 (-11.8%), from €86,430 to €76,265
- Receivables within one year +€2,720
up €2,720 (+3.6%), from €74,873 to €77,592
of which Trade receivables: +€6,901
- Trade debts -€10,603
down €10,603 (-39.8%), from €26,617 to €16,014
- Other debts +€8,529
up €8,529 (+32.8%), from €26,000 to €34,529
- Profit (loss) carried forward -€4,878
down €4,878 (-77.0%), from €6,337 to €1,460
- Gross operating margin -€14,980
down €14,980 (-51.8%), from €28,913 to €13,933
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 | €161,604 | €154,782 | -€6,822 | -4.2% |
| Fixed assets | 21/28 | €86,430 | €76,265 | -€10,165 | -11.8% |
| Tangible fixed assets | 22/27 | €86,430 | €76,265 | -€10,165 | -11.8% |
| Land and buildings | 22 | €86,430 | €76,265 | -€10,165 | -11.8% |
| Current assets | 29/58 | €75,174 | €78,517 | +€3,343 | +4.4% |
| Amounts receivable within one year | 40/41 | €74,873 | €77,592 | +€2,720 | +3.6% |
| Trade receivables | 40 | - | €6,901 | +€6,901 | |
| Other amounts receivable | 41 | €74,873 | €70,691 | -€4,181 | -5.6% |
| Cash at bank and in hand | 54/58 | €302 | €925 | +€623 | +207% |
| Total equity and liabilities | 10/49 | €161,604 | €154,782 | -€6,822 | -4.2% |
| Equity | 10/15 | €108,987 | €104,110 | -€4,878 | -4.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €41,150 | €41,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,337 | €1,460 | -€4,878 | -77.0% |
| Amounts payable | 17/49 | €52,617 | €50,672 | -€1,945 | -3.7% |
| Amounts payable within one year | 42/48 | €52,617 | €50,672 | -€1,945 | -3.7% |
| Trade debts | 44 | €26,617 | €16,014 | -€10,603 | -39.8% |
| Suppliers | 440/4 | €26,617 | €16,014 | -€10,603 | -39.8% |
| Taxes, remuneration and social security | 45 | - | €129 | +€129 | |
| Taxes | 450/3 | - | €129 | +€129 | |
| Other amounts payable | 47/48 | €26,000 | €34,529 | +€8,529 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,165 | €10,165 | = | 0.0% |
| Other operating charges | 640/8 | €8,178 | €8,414 | +€237 | +2.9% |
| Non-recurring operating charges | 66A | €81 | - | -€81 | |
| Gross operating margin | 9900 | €28,913 | €13,933 | -€14,980 | -51.8% |
| Operating profit (loss) | 9901 | €10,489 | -€4,646 | -€15,135 | |
| Financial charges | 65/66B | €54 | €103 | +€49 | +90.2% |
| Recurring financial charges | 65 | €54 | €103 | +€49 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €10,435 | -€4,749 | -€15,184 | |
| Income taxes | 67/77 | - | €129 | +€129 | |
| Profit (loss) for the period | 9904 | €10,435 | -€4,878 | -€15,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,435 | -€4,878 | -€15,313 |
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 30 October 2026 via checked.be.