LLP1: what changed
Two fiscal 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.
LLP1
Largest movements
- Receivables within one year +€21,638
up €21,638 (+10200.4%), from €212 to €21,850
of which Trade receivables: +€21,850
- Cash +€11,397
up €11,397 (+656.3%), from €1,737 to €13,134
mainly Net result for the year (+€27,635) and Tax, wage and social debts (+€7,029)
- Tangible fixed assets +€5,288
new in 2025: €5,288
- Profit (loss) carried forward +€27,635
up €27,635, from -€2,051 to €25,584
- Tax, wage and social debts +€7,029
new in 2025: €7,029
- Other debts +€3,810
new in 2025: €3,810
- Gross operating margin +€37,550
up €37,550, from -€1,999 to €35,551
- Taxes +€7,000
new in 2025: €7,000
- Depreciation +€844
new in 2025: €844
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
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 | €1,949 | €40,640 | +€38,691 | +1985.4% |
| Fixed assets | 21/28 | - | €5,288 | +€5,288 | |
| Tangible fixed assets | 22/27 | - | €5,288 | +€5,288 | |
| Furniture and vehicles | 24 | - | €5,288 | +€5,288 | |
| Current assets | 29/58 | €1,949 | €35,352 | +€33,403 | +1714.0% |
| Amounts receivable within one year | 40/41 | €212 | €21,850 | +€21,638 | +10200.4% |
| Trade receivables | 40 | - | €21,850 | +€21,850 | |
| Other amounts receivable | 41 | €212 | - | -€212 | |
| Cash at bank and in hand | 54/58 | €1,737 | €13,134 | +€11,397 | +656.3% |
| Deferred charges and accrued income | 490/1 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €1,949 | €40,640 | +€38,691 | +1985.4% |
| Equity | 10/15 | €1,949 | €29,584 | +€27,635 | +1418.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,051 | €25,584 | +€27,635 | |
| Amounts payable | 17/49 | - | €11,056 | +€11,056 | |
| Amounts payable within one year | 42/48 | - | €11,056 | +€11,056 | |
| Trade debts | 44 | - | €217 | +€217 | |
| Suppliers | 440/4 | - | €217 | +€217 | |
| Taxes, remuneration and social security | 45 | - | €7,029 | +€7,029 | |
| Taxes | 450/3 | - | €7,029 | +€7,029 | |
| Other amounts payable | 47/48 | - | €3,810 | +€3,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €844 | +€844 | |
| Gross operating margin | 9900 | -€1,999 | €35,551 | +€37,550 | |
| Operating profit (loss) | 9901 | -€1,999 | €34,707 | +€36,707 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €72 | +€20 | +39.3% |
| Recurring financial charges | 65 | €52 | €72 | +€20 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,051 | €34,635 | +€36,687 | |
| Income taxes | 67/77 | - | €7,000 | +€7,000 | |
| Profit (loss) for the period | 9904 | -€2,051 | €27,635 | +€29,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,051 | €27,635 | +€29,687 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.