L & P Trans: 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 Trans
Largest movements
- Tangible fixed assets +€36,755
up €36,755 (+222%), from €16,559 to €53,314
of which Furniture and vehicles: +€38,098
- Cash +€31,823
up €31,823 (+94.2%), from €33,791 to €65,614
mainly Net result for the year (+€55,916) and Debts after one year (+€31,805)
- Receivables within one year +€29,999
up €29,999 (+21.4%), from €139,937 to €169,936
of which Trade receivables: +€22,764
- Reserves +€55,916
up €55,916 (+48.6%), from €114,996 to €170,912
of which Distributable reserves: +€55,916
- Debts after one year +€31,805
up €31,805 (+1,239%), from €2,567 to €34,371
- Tax, wage and social debts +€15,226
up €15,226 (+96.8%), from €15,735 to €30,961
- Gross operating margin +€23,612
up €23,612 (+29.4%), from €80,345 to €103,957
- Depreciation -€22,922
down €22,922 (-56.8%), from €40,339 to €17,416
- Taxes +€15,570
up €15,570 (+126%), from €12,387 to €27,957
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 | €275,295 | €377,005 | +€101,710 | +36.9% |
| Fixed assets | 21/28 | €28,179 | €64,934 | +€36,755 | +130% |
| Tangible fixed assets | 22/27 | €16,559 | €53,314 | +€36,755 | +222% |
| Land and buildings | 22 | €2,446 | - | -€2,446 | |
| Plant, machinery and equipment | 23 | - | €1,102 | +€1,102 | |
| Furniture and vehicles | 24 | €14,114 | €52,212 | +€38,098 | +270% |
| Financial fixed assets | 28 | €11,620 | €11,620 | = | 0.0% |
| Current assets | 29/58 | €247,116 | €312,071 | +€64,956 | +26.3% |
| Amounts receivable after more than one year | 29 | €71,753 | €72,648 | +€894 | +1.2% |
| Other amounts receivable | 291 | €71,753 | €72,648 | +€894 | +1.2% |
| Amounts receivable within one year | 40/41 | €139,937 | €169,936 | +€29,999 | +21.4% |
| Trade receivables | 40 | €139,937 | €162,701 | +€22,764 | +16.3% |
| Other amounts receivable | 41 | - | €7,235 | +€7,235 | |
| Cash at bank and in hand | 54/58 | €33,791 | €65,614 | +€31,823 | +94.2% |
| Deferred charges and accrued income | 490/1 | €1,635 | €3,874 | +€2,238 | +137% |
| Total equity and liabilities | 10/49 | €275,295 | €377,005 | +€101,710 | +36.9% |
| Equity | 10/15 | €235,487 | €291,403 | +€55,916 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,996 | €170,912 | +€55,916 | +48.6% |
| Tax-exempt reserves | 132 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €54,996 | €110,912 | +€55,916 | +102% |
| Profit (loss) carried forward | 14 | €111,291 | €111,291 | = | 0.0% |
| Investment grants | 15 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €39,808 | €85,602 | +€45,794 | +115% |
| Amounts payable after more than one year | 17 | €2,567 | €34,371 | +€31,805 | +1,239% |
| Financial debts | 170/4 | €2,567 | €34,371 | +€31,805 | +1,239% |
| Amounts payable within one year | 42/48 | €37,113 | €51,231 | +€14,118 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €19,205 | €16,198 | -€3,008 | -15.7% |
| Trade debts | 44 | €2,173 | €4,072 | +€1,899 | +87.4% |
| Suppliers | 440/4 | €2,173 | €4,072 | +€1,899 | +87.4% |
| Taxes, remuneration and social security | 45 | €15,735 | €30,961 | +€15,226 | +96.8% |
| Taxes | 450/3 | €15,735 | €30,961 | +€15,226 | +96.8% |
| Accrued charges and deferred income | 492/3 | €128 | - | -€128 | |
| Non-recurring operating income | 76A | - | €16,058 | +€16,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,339 | €17,416 | -€22,922 | -56.8% |
| Other operating charges | 640/8 | €227 | €120 | -€107 | -47.1% |
| Gross operating margin | 9900 | €80,345 | €103,957 | +€23,612 | +29.4% |
| Operating profit (loss) | 9901 | €39,779 | €86,420 | +€46,641 | +117% |
| Financial charges | 65/66B | €1,515 | €2,547 | +€1,032 | +68.2% |
| Recurring financial charges | 65 | €1,515 | €2,547 | +€1,032 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €38,264 | €83,873 | +€45,609 | +119% |
| Income taxes | 67/77 | €12,387 | €27,957 | +€15,570 | +126% |
| Profit (loss) for the period | 9904 | €25,877 | €55,916 | +€30,038 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €25,877 | €55,916 | +€30,038 | +116% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.