LMP FINANCES: 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.
LMP FINANCES
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€110,208
down €110,208 (-29.7%), from €371,128 to €260,920
mainly Current investments (-€250,000) and Contributions, distributions and other (-€51,000)
- Tangible fixed assets +€9,994
up €9,994 (+15.2%), from €65,657 to €75,651
of which Other tangible fixed assets: +€29,767
- Reserves +€89,000
up €89,000 (+46.4%), from €191,860 to €280,860
of which Distributable reserves: +€89,000
- Other debts +€51,000
up €51,000 (+1,707%), from €2,987 to €53,987
- Debts after one year +€13,248
up €13,248 (+141%), from €9,389 to €22,638
- Current portion of long-term debt +€6,993
up €6,993 (+69.0%), from €10,128 to €17,120
- Gross operating margin +€64,766
up €64,766 (+27.1%), from €239,139 to €303,905
- Taxes +€16,899
up €16,899 (+36.6%), from €46,195 to €63,094
- Staff costs +€6,365
up €6,365 (+10.8%), from €58,908 to €65,273
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 | €438,972 | €588,992 | +€150,020 | +34.2% |
| Fixed assets | 21/28 | €65,728 | €75,722 | +€9,994 | +15.2% |
| Tangible fixed assets | 22/27 | €65,657 | €75,651 | +€9,994 | +15.2% |
| Furniture and vehicles | 24 | €56,793 | €37,021 | -€19,773 | -34.8% |
| Other tangible fixed assets | 26 | €8,864 | €38,630 | +€29,767 | +336% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €373,244 | €513,270 | +€140,026 | +37.5% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €371,128 | €260,920 | -€110,208 | -29.7% |
| Deferred charges and accrued income | 490/1 | €2,116 | €2,350 | +€234 | +11.1% |
| Total equity and liabilities | 10/49 | €438,972 | €588,992 | +€150,020 | +34.2% |
| Equity | 10/15 | €378,427 | €466,867 | +€88,440 | +23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,860 | €280,860 | +€89,000 | +46.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €279,000 | +€89,000 | +46.8% |
| Profit (loss) carried forward | 14 | €167,967 | €167,407 | -€560 | -0.3% |
| Amounts payable | 17/49 | €60,545 | €122,126 | +€61,580 | +102% |
| Amounts payable after more than one year | 17 | €9,389 | €22,638 | +€13,248 | +141% |
| Financial debts | 170/4 | €9,389 | €22,638 | +€13,248 | +141% |
| Amounts payable within one year | 42/48 | €50,501 | €99,220 | +€48,718 | +96.5% |
| Current portion of amounts payable after more than one year | 42 | €10,128 | €17,120 | +€6,993 | +69.0% |
| Trade debts | 44 | €3,998 | - | -€3,998 | |
| Suppliers | 440/4 | €3,998 | - | -€3,998 | |
| Taxes, remuneration and social security | 45 | €33,388 | €28,112 | -€5,276 | -15.8% |
| Taxes | 450/3 | €24,500 | €18,000 | -€6,500 | -26.5% |
| Remuneration and social security | 454/9 | €8,888 | €10,112 | +€1,224 | +13.8% |
| Other amounts payable | 47/48 | €2,987 | €53,987 | +€51,000 | +1,707% |
| Accrued charges and deferred income | 492/3 | €654 | €268 | -€386 | -59.0% |
| Remuneration, social security and pensions | 62 | €58,908 | €65,273 | +€6,365 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,172 | €33,379 | +€1,207 | +3.8% |
| Other operating charges | 640/8 | €3,577 | €2,297 | -€1,279 | -35.8% |
| Gross operating margin | 9900 | €239,139 | €303,905 | +€64,766 | +27.1% |
| Operating profit (loss) | 9901 | €144,482 | €202,956 | +€58,473 | +40.5% |
| Financial income | 75/76B | €354 | €40 | -€313 | -88.6% |
| Recurring financial income | 75 | €354 | €40 | -€313 | -88.6% |
| Financial charges | 65/66B | €478 | €462 | -€16 | -3.3% |
| Recurring financial charges | 65 | €478 | €462 | -€16 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €144,358 | €202,533 | +€58,176 | +40.3% |
| Income taxes | 67/77 | €46,195 | €63,094 | +€16,899 | +36.6% |
| Profit (loss) for the period | 9904 | €98,163 | €139,440 | +€41,277 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,163 | €139,440 | +€41,277 | +42.0% |
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 22 October 2026 via checked.be.