L.P.M.: 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.M.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,618
up €1,618 (+22.1%), from €7,328 to €8,945
- Profit (loss) carried forward -€1,582
down €1,582 (-71.0%), from -€2,227 to -€3,808
- Gross operating margin +€2,028
up €2,028 (+60.2%), from -€3,366 to -€1,338
- Financial income -€507
no longer reported in 2026 (was €507)
From the 2025 result to the 2026 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
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,101 | €6,137 | +€36 | +0.6% |
| Fixed assets | 21/28 | €6,079 | €6,079 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,079 | €6,079 | = | 0.0% |
| Land and buildings | 22 | €1,156 | €1,156 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,924 | €4,924 | = | 0.0% |
| Current assets | 29/58 | €22 | €58 | +€36 | +165.9% |
| Cash at bank and in hand | 54/58 | €22 | €58 | +€36 | +165.9% |
| Total equity and liabilities | 10/49 | €6,101 | €6,137 | +€36 | +0.6% |
| Equity | 10/15 | -€1,227 | -€2,808 | -€1,582 | -129.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,227 | -€3,808 | -€1,582 | -71.0% |
| Amounts payable | 17/49 | €7,328 | €8,945 | +€1,618 | +22.1% |
| Amounts payable within one year | 42/48 | €7,328 | €8,945 | +€1,618 | +22.1% |
| Other amounts payable | 47/48 | €7,328 | €8,945 | +€1,618 | +22.1% |
| Other operating charges | 640/8 | €190 | €194 | +€4 | +2.1% |
| Gross operating margin | 9900 | -€3,366 | -€1,338 | +€2,028 | +60.2% |
| Operating profit (loss) | 9901 | -€3,556 | -€1,532 | +€2,024 | +56.9% |
| Financial income | 75/76B | €507 | - | -€507 | |
| Recurring financial income | 75 | €507 | - | -€507 | |
| Financial charges | 65/66B | €42 | €50 | +€8 | +19.0% |
| Recurring financial charges | 65 | €42 | €50 | +€8 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,091 | -€1,582 | +€1,509 | +48.8% |
| Profit (loss) for the period | 9904 | -€3,091 | -€1,582 | +€1,509 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,091 | -€1,582 | +€1,509 | +48.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.