L & P KEUSTERS: 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 KEUSTERS
Largest movements
- Receivables within one year +€1,224
up €1,224 (+45.9%), from €2,663 to €3,886
of which Trade receivables: +€1,000
- Other debts +€1,180
up €1,180 (+2.6%), from €45,331 to €46,512
- Profit (loss) carried forward +€107
up €107 (+0.1%), from -€73,942 to -€73,835
- Tax, wage and social debts -€101
no longer reported in 2025 (was €101)
- Gross operating margin +€883
up €883 (+98.0%), from -€901 to -€18
- Other operating charges -€276
down €276 (-92.1%), from €300 to €24
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,663 | €3,886 | +€1,224 | +45.9% |
| Current assets | 29/58 | €2,663 | €3,886 | +€1,224 | +45.9% |
| Amounts receivable within one year | 40/41 | €2,663 | €3,886 | +€1,224 | +45.9% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €2,663 | €2,886 | +€224 | +8.4% |
| Total equity and liabilities | 10/49 | €2,663 | €3,886 | +€1,224 | +45.9% |
| Equity | 10/15 | -€43,954 | -€43,847 | +€107 | +0.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €10,989 | €10,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €989 | €989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,942 | -€73,835 | +€107 | +0.1% |
| Amounts payable | 17/49 | €46,616 | €47,733 | +€1,117 | +2.4% |
| Amounts payable within one year | 42/48 | €46,616 | €47,733 | +€1,117 | +2.4% |
| Trade debts | 44 | €1,184 | €1,221 | +€37 | +3.2% |
| Suppliers | 440/4 | €1,184 | €1,221 | +€37 | +3.2% |
| Taxes, remuneration and social security | 45 | €101 | - | -€101 | |
| Taxes | 450/3 | €101 | - | -€101 | |
| Other amounts payable | 47/48 | €45,331 | €46,512 | +€1,180 | +2.6% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €300 | €24 | -€276 | -92.1% |
| Gross operating margin | 9900 | -€901 | -€18 | +€883 | +98.0% |
| Operating profit (loss) | 9901 | -€1,201 | -€42 | +€1,159 | +96.5% |
| Financial income | 75/76B | €157 | €148 | -€8 | -5.3% |
| Recurring financial income | 75 | €157 | €148 | -€8 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,044 | €107 | +€1,151 | |
| Profit (loss) for the period | 9904 | -€1,044 | €107 | +€1,151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,044 | €107 | +€1,151 |
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 11 October 2026 via checked.be.