LLPerio: 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.
LLPerio
Largest movements
- Cash +€114,524
up €114,524 (+34.4%), from €333,048 to €447,573
mainly Net result for the year (+€209,462) and Other debts (+€159,062)
- Tangible fixed assets -€17,047
down €17,047 (-4.6%), from €368,840 to €351,793
of which Land and buildings: -€9,615
- Receivables within one year +€10,458
up €10,458 (+9.4%), from €111,026 to €121,485
of which Other amounts receivable: +€32,516
- Reserves -€159,099
down €159,099 (-100.0%), from €159,099 to €0
- Other debts +€159,062
up €159,062 (+45.8%), from €347,144 to €506,207
- Profit (loss) carried forward +€133,267
new in 2025: €133,267
- Debts after one year -€40,524
down €40,524 (-16.3%), from €248,323 to €207,799
- Tax, wage and social debts +€16,939
up €16,939 (+238.0%), from €7,118 to €24,058
of which Taxes: +€15,599
- Gross operating margin +€42,293
up €42,293 (+15.2%), from €278,255 to €320,548
- Financial charges +€8,374
up €8,374 (+89.5%), from €9,359 to €17,733
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 | €815,108 | €927,162 | +€112,055 | +13.7% |
| Fixed assets | 21/28 | €368,840 | €351,793 | -€17,047 | -4.6% |
| Tangible fixed assets | 22/27 | €368,840 | €351,793 | -€17,047 | -4.6% |
| Land and buildings | 22 | €328,851 | €319,236 | -€9,615 | -2.9% |
| Plant, machinery and equipment | 23 | €6,345 | €4,392 | -€1,954 | -30.8% |
| Furniture and vehicles | 24 | €33,644 | €28,166 | -€5,478 | -16.3% |
| Current assets | 29/58 | €446,268 | €575,370 | +€129,102 | +28.9% |
| Amounts receivable within one year | 40/41 | €111,026 | €121,485 | +€10,458 | +9.4% |
| Trade receivables | 40 | €82,813 | €60,756 | -€22,058 | -26.6% |
| Other amounts receivable | 41 | €28,213 | €60,729 | +€32,516 | +115.3% |
| Cash at bank and in hand | 54/58 | €333,048 | €447,573 | +€114,524 | +34.4% |
| Deferred charges and accrued income | 490/1 | €2,193 | €6,312 | +€4,119 | +187.8% |
| Total equity and liabilities | 10/49 | €815,108 | €927,162 | +€112,055 | +13.7% |
| Equity | 10/15 | €159,199 | €133,367 | -€25,832 | -16.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €159,099 | €0 | -€159,099 | -100.0% |
| Distributable reserves | 133 | €159,099 | €0 | -€159,099 | -100.0% |
| Profit (loss) carried forward | 14 | - | €133,267 | +€133,267 | |
| Amounts payable | 17/49 | €655,909 | €793,795 | +€137,887 | +21.0% |
| Amounts payable after more than one year | 17 | €248,323 | €207,799 | -€40,524 | -16.3% |
| Financial debts | 170/4 | €248,323 | €207,799 | -€40,524 | -16.3% |
| Amounts payable within one year | 42/48 | €395,680 | €576,741 | +€181,061 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €39,528 | €40,524 | +€996 | +2.5% |
| Trade debts | 44 | €1,889 | €5,952 | +€4,064 | +215.1% |
| Suppliers | 440/4 | €1,889 | €5,952 | +€4,064 | +215.1% |
| Taxes, remuneration and social security | 45 | €7,118 | €24,058 | +€16,939 | +238.0% |
| Taxes | 450/3 | €5,778 | €21,378 | +€15,599 | +270.0% |
| Remuneration and social security | 454/9 | €1,340 | €2,680 | +€1,340 | +100.0% |
| Other amounts payable | 47/48 | €347,144 | €506,207 | +€159,062 | +45.8% |
| Accrued charges and deferred income | 492/3 | €11,906 | €9,255 | -€2,650 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,853 | €26,880 | +€2,028 | +8.2% |
| Other operating charges | 640/8 | €1,471 | €1,051 | -€420 | -28.6% |
| Gross operating margin | 9900 | €278,255 | €320,548 | +€42,293 | +15.2% |
| Operating profit (loss) | 9901 | €251,931 | €292,617 | +€40,685 | +16.1% |
| Financial income | 75/76B | €3 | €6 | +€3 | +109.7% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +109.7% |
| Financial charges | 65/66B | €9,359 | €17,733 | +€8,374 | +89.5% |
| Recurring financial charges | 65 | €9,359 | €17,733 | +€8,374 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €242,576 | €274,890 | +€32,315 | +13.3% |
| Income taxes | 67/77 | €62,478 | €65,428 | +€2,950 | +4.7% |
| Profit (loss) for the period | 9904 | €180,097 | €209,462 | +€29,365 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €180,097 | €209,462 | +€29,365 | +16.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.