L&P Bois: 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 Bois
Largest movements
- Cash +€11,184
up €11,184 (+148%), from €7,572 to €18,756
mainly Depreciation (+€10,145) and Net result for the year (+€7,119)
- Tangible fixed assets +€5,725
up €5,725 (+13.7%), from €41,865 to €47,590
of which Furniture and vehicles: +€12,455
- Receivables within one year -€2,060
down €2,060 (-32.6%), from €6,328 to €4,268
of which Trade receivables: -€1,681
- Profit (loss) carried forward +€7,119
up €7,119 (+146%), from €4,866 to €11,985
- Trade debts +€4,712
up €4,712 (+198%), from €2,377 to €7,088
- Current portion of long-term debt +€3,562
up €3,562 (+54.8%), from €6,498 to €10,061
- Tax, wage and social debts -€2,142
down €2,142 (-35.0%), from €6,114 to €3,972
of which Remuneration and social security: -€2,890
- Debts after one year +€1,783
up €1,783 (+5.4%), from €33,091 to €34,874
- Gross operating margin +€15,328
up €15,328 (+184%), from €8,332 to €23,660
- Depreciation +€8,710
up €8,710 (+607%), from €1,435 to €10,145
- Staff costs +€1,819
up €1,819 (+3,092%), from €59 to €1,877
- Financial charges +€1,788
up €1,788 (+529%), from €338 to €2,126
- Taxes +€732
up €732 (+50.0%), from €1,463 to €2,195
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 | €55,961 | €70,987 | +€15,026 | +26.9% |
| Fixed assets | 21/28 | €41,865 | €47,590 | +€5,725 | +13.7% |
| Tangible fixed assets | 22/27 | €41,865 | €47,590 | +€5,725 | +13.7% |
| Plant, machinery and equipment | 23 | - | €1,931 | +€1,931 | |
| Furniture and vehicles | 24 | - | €12,455 | +€12,455 | |
| Leasing and similar rights | 25 | €41,865 | €33,205 | -€8,660 | -20.7% |
| Current assets | 29/58 | €14,096 | €23,397 | +€9,301 | +66.0% |
| Amounts receivable within one year | 40/41 | €6,328 | €4,268 | -€2,060 | -32.6% |
| Trade receivables | 40 | €4,036 | €2,355 | -€1,681 | -41.7% |
| Other amounts receivable | 41 | €2,292 | €1,913 | -€379 | -16.5% |
| Cash at bank and in hand | 54/58 | €7,572 | €18,756 | +€11,184 | +148% |
| Deferred charges and accrued income | 490/1 | €196 | €373 | +€177 | +90.4% |
| Total equity and liabilities | 10/49 | €55,961 | €70,987 | +€15,026 | +26.9% |
| Equity | 10/15 | €7,866 | €14,985 | +€7,119 | +90.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,866 | €11,985 | +€7,119 | +146% |
| Amounts payable | 17/49 | €48,095 | €56,002 | +€7,907 | +16.4% |
| Amounts payable after more than one year | 17 | €33,091 | €34,874 | +€1,783 | +5.4% |
| Financial debts | 170/4 | €33,091 | €34,874 | +€1,783 | +5.4% |
| Amounts payable within one year | 42/48 | €15,003 | €21,128 | +€6,124 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €6,498 | €10,061 | +€3,562 | +54.8% |
| Trade debts | 44 | €2,377 | €7,088 | +€4,712 | +198% |
| Suppliers | 440/4 | €2,377 | €7,088 | +€4,712 | +198% |
| Taxes, remuneration and social security | 45 | €6,114 | €3,972 | -€2,142 | -35.0% |
| Taxes | 450/3 | €3,224 | €3,972 | +€748 | +23.2% |
| Remuneration and social security | 454/9 | €2,890 | - | -€2,890 | |
| Other amounts payable | 47/48 | €14 | €6 | -€8 | -56.4% |
| Remuneration, social security and pensions | 62 | €59 | €1,877 | +€1,819 | +3,092% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €10,145 | +€8,710 | +607% |
| Other operating charges | 640/8 | €170 | €197 | +€26 | +15.4% |
| Gross operating margin | 9900 | €8,332 | €23,660 | +€15,328 | +184% |
| Operating profit (loss) | 9901 | €6,667 | €11,440 | +€4,773 | +71.6% |
| Financial charges | 65/66B | €338 | €2,126 | +€1,788 | +529% |
| Recurring financial charges | 65 | €338 | €2,126 | +€1,788 | +529% |
| Profit (loss) for the period before taxes | 9903 | €6,329 | €9,314 | +€2,985 | +47.2% |
| Income taxes | 67/77 | €1,463 | €2,195 | +€732 | +50.0% |
| Profit (loss) for the period | 9904 | €4,866 | €7,119 | +€2,253 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,866 | €7,119 | +€2,253 | +46.3% |
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.