L.P. Thérapy: 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. Thérapy
Largest movements
- Intangible fixed assets -€17,483
down €17,483 (-14.3%), from €122,382 to €104,899
- Receivables within one year +€16,565
up €16,565 (+125%), from €13,227 to €29,792
of which Other amounts receivable: +€19,677
- Tangible fixed assets -€10,206
down €10,206 (-22.4%), from €45,497 to €35,291
of which Furniture and vehicles: -€9,155
- Debts after one year -€22,733
down €22,733 (-16.5%), from €138,001 to €115,267
- Profit (loss) carried forward +€10,813
up €10,813 (+14.3%), from €75,545 to €86,358
- Taxes -€6,152
down €6,152 (-96.9%), from €6,351 to €200
- Gross operating margin -€1,386
down €1,386 (-3.0%), from €45,995 to €44,609
- Financial charges -€896
down €896 (-13.2%), from €6,805 to €5,908
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 | €276,107 | €263,544 | -€12,563 | -4.5% |
| Fixed assets | 21/28 | €167,879 | €140,190 | -€27,689 | -16.5% |
| Intangible fixed assets | 21 | €122,382 | €104,899 | -€17,483 | -14.3% |
| Tangible fixed assets | 22/27 | €45,497 | €35,291 | -€10,206 | -22.4% |
| Plant, machinery and equipment | 23 | €8,846 | €7,795 | -€1,051 | -11.9% |
| Furniture and vehicles | 24 | €36,651 | €27,496 | -€9,155 | -25.0% |
| Current assets | 29/58 | €108,228 | €123,354 | +€15,126 | +14.0% |
| Amounts receivable within one year | 40/41 | €13,227 | €29,792 | +€16,565 | +125% |
| Trade receivables | 40 | €12,023 | €8,911 | -€3,113 | -25.9% |
| Other amounts receivable | 41 | €1,204 | €20,881 | +€19,677 | +1,635% |
| Cash at bank and in hand | 54/58 | €94,321 | €93,562 | -€758 | -0.8% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €276,107 | €263,544 | -€12,563 | -4.5% |
| Equity | 10/15 | €106,530 | €117,343 | +€10,813 | +10.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €22,925 | €22,925 | = | 0.0% |
| Distributable reserves | 133 | €22,925 | €22,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,545 | €86,358 | +€10,813 | +14.3% |
| Amounts payable | 17/49 | €169,577 | €146,201 | -€23,375 | -13.8% |
| Amounts payable after more than one year | 17 | €138,001 | €115,267 | -€22,733 | -16.5% |
| Financial debts | 170/4 | €138,001 | €115,267 | -€22,733 | -16.5% |
| Amounts payable within one year | 42/48 | €31,576 | €30,934 | -€642 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €22,320 | €23,198 | +€878 | +3.9% |
| Trade debts | 44 | €8,716 | €7,736 | -€980 | -11.2% |
| Suppliers | 440/4 | €8,716 | €7,736 | -€980 | -11.2% |
| Taxes, remuneration and social security | 45 | €540 | - | -€540 | |
| Taxes | 450/3 | €540 | - | -€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,311 | €27,689 | +€378 | +1.4% |
| Gross operating margin | 9900 | €45,995 | €44,609 | -€1,386 | -3.0% |
| Operating profit (loss) | 9901 | €18,685 | €16,921 | -€1,764 | -9.4% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €6,805 | €5,908 | -€896 | -13.2% |
| Recurring financial charges | 65 | €6,805 | €5,908 | -€896 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €11,970 | €11,012 | -€958 | -8.0% |
| Income taxes | 67/77 | €6,351 | €200 | -€6,152 | -96.9% |
| Profit (loss) for the period | 9904 | €5,618 | €10,813 | +€5,194 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,618 | €10,813 | +€5,194 | +92.4% |
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 29 October 2026 via checked.be.