LF & DP COMPANY: 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.
LF & DP COMPANY
Largest movements
- Tangible fixed assets -€19,142
down €19,142 (-81.2%), from €23,585 to €4,443
of which Plant, machinery and equipment: -€13,369
- Receivables within one year -€13,610
down €13,610 (-90.8%), from €14,981 to €1,371
of which Trade receivables: -€8,041
- Intangible fixed assets -€2,816
no longer reported in 2025 (was €2,816)
- Deferred charges and accrued income +€1,295
new in 2025: €1,295
- Cash -€721
down €721 (-31.7%), from €2,274 to €1,553
mainly Current portion of long-term debt (-€37,716) and Net result for the year (-€25,166)
- Current portion of long-term debt -€37,716
no longer reported in 2025 (was €37,716)
- Other debts +€31,885
up €31,885 (+169%), from €18,833 to €50,718
- Profit (loss) carried forward -€25,166
down €25,166 (-36.9%), from -€68,139 to -€93,305
- Trade debts -€4,165
down €4,165 (-86.7%), from €4,803 to €638
- Gross operating margin +€22,622
up €22,622 (+94.0%), from -€24,063 to -€1,441
- Depreciation -€8,533
down €8,533 (-27.8%), from €30,659 to €22,126
- Financial charges -€810
down €810 (-57.0%), from €1,421 to €611
- Other operating charges +€640
up €640 (+177%), from €361 to €1,002
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 | €45,712 | €10,551 | -€35,162 | -76.9% |
| Formation expenses | 20 | €167 | - | -€167 | |
| Fixed assets | 21/28 | €28,291 | €6,332 | -€21,959 | -77.6% |
| Intangible fixed assets | 21 | €2,816 | - | -€2,816 | |
| Tangible fixed assets | 22/27 | €23,585 | €4,443 | -€19,142 | -81.2% |
| Plant, machinery and equipment | 23 | €15,059 | €1,690 | -€13,369 | -88.8% |
| Furniture and vehicles | 24 | €8,526 | €2,753 | -€5,773 | -67.7% |
| Financial fixed assets | 28 | €1,889 | €1,889 | = | 0.0% |
| Current assets | 29/58 | €17,254 | €4,219 | -€13,035 | -75.5% |
| Amounts receivable within one year | 40/41 | €14,981 | €1,371 | -€13,610 | -90.8% |
| Trade receivables | 40 | €9,182 | €1,141 | -€8,041 | -87.6% |
| Other amounts receivable | 41 | €5,799 | €230 | -€5,569 | -96.0% |
| Cash at bank and in hand | 54/58 | €2,274 | €1,553 | -€721 | -31.7% |
| Deferred charges and accrued income | 490/1 | - | €1,295 | +€1,295 | |
| Total equity and liabilities | 10/49 | €45,712 | €10,551 | -€35,162 | -76.9% |
| Equity | 10/15 | -€65,639 | -€90,805 | -€25,166 | -38.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,139 | -€93,305 | -€25,166 | -36.9% |
| Amounts payable | 17/49 | €111,352 | €101,356 | -€9,996 | -9.0% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,352 | €51,356 | -€9,996 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €37,716 | - | -€37,716 | |
| Trade debts | 44 | €4,803 | €638 | -€4,165 | -86.7% |
| Suppliers | 440/4 | €4,803 | €638 | -€4,165 | -86.7% |
| Other amounts payable | 47/48 | €18,833 | €50,718 | +€31,885 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,659 | €22,126 | -€8,533 | -27.8% |
| Other operating charges | 640/8 | €361 | €1,002 | +€640 | +177% |
| Non-recurring operating charges | 66A | €6,064 | - | -€6,064 | |
| Gross operating margin | 9900 | -€24,063 | -€1,441 | +€22,622 | +94.0% |
| Operating profit (loss) | 9901 | -€61,147 | -€24,568 | +€36,579 | +59.8% |
| Financial income | 75/76B | €76 | €13 | -€63 | -82.3% |
| Recurring financial income | 75 | €76 | €13 | -€63 | -82.3% |
| Financial charges | 65/66B | €1,421 | €611 | -€810 | -57.0% |
| Recurring financial charges | 65 | €1,421 | €611 | -€810 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,492 | -€25,166 | +€37,326 | +59.7% |
| Profit (loss) for the period | 9904 | -€62,492 | -€25,166 | +€37,326 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,492 | -€25,166 | +€37,326 | +59.7% |
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 24 October 2026 via checked.be.