LMPF33: 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.
LMPF33
Largest movements
- Cash +€144,339
up €144,339 (+653.3%), from €22,093 to €166,433
mainly Receivables within one year (+€44,981) and Net result for the year (+€43,862)
- Receivables within one year -€44,981
down €44,981 (-94.4%), from €47,643 to €2,663
- Current investments -€36,231
down €36,231 (-15.7%), from €230,694 to €194,462
- Reserves +€43,500
up €43,500 (+15.5%), from €279,860 to €323,360
- Tax, wage and social debts +€19,399
up €19,399 (+287.3%), from €6,751 to €26,151
- Financial income +€150,685
up €150,685 (+738.9%), from €20,394 to €171,079
- Financial charges +€74,620
up €74,620 (+1998.6%), from €3,734 to €78,353
- Taxes +€39,060
up €39,060 (+817.8%), from €4,776 to €43,836
- Gross operating margin -€1,192
down €1,192 (-59.3%), from -€2,011 to -€3,203
- Other operating charges +€630
up €630 (+1015.3%), from €62 to €692
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 | €301,563 | €363,558 | +€61,995 | +20.6% |
| Fixed assets | 21/28 | €1,133 | - | -€1,133 | |
| Tangible fixed assets | 22/27 | €1,133 | - | -€1,133 | |
| Furniture and vehicles | 24 | €1,133 | - | -€1,133 | |
| Current assets | 29/58 | €300,430 | €363,558 | +€63,127 | +21.0% |
| Amounts receivable within one year | 40/41 | €47,643 | €2,663 | -€44,981 | -94.4% |
| Other amounts receivable | 41 | €47,643 | €2,663 | -€44,981 | -94.4% |
| Current investments | 50/53 | €230,694 | €194,462 | -€36,231 | -15.7% |
| Cash at bank and in hand | 54/58 | €22,093 | €166,433 | +€144,339 | +653.3% |
| Total equity and liabilities | 10/49 | €301,563 | €363,558 | +€61,995 | +20.6% |
| Equity | 10/15 | €293,488 | €337,350 | +€43,862 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,860 | €323,360 | +€43,500 | +15.5% |
| Distributable reserves | 133 | €279,860 | €323,360 | +€43,500 | +15.5% |
| Profit (loss) carried forward | 14 | -€4,972 | -€4,610 | +€362 | +7.3% |
| Amounts payable | 17/49 | €8,075 | €26,208 | +€18,133 | +224.6% |
| Amounts payable within one year | 42/48 | €8,075 | €26,208 | +€18,133 | +224.6% |
| Trade debts | 44 | €1,266 | - | -€1,266 | |
| Suppliers | 440/4 | €1,266 | - | -€1,266 | |
| Taxes, remuneration and social security | 45 | €6,751 | €26,151 | +€19,399 | +287.3% |
| Taxes | 450/3 | €6,751 | €26,151 | +€19,399 | +287.3% |
| Other amounts payable | 47/48 | €57 | €57 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,443 | €1,133 | -€311 | -21.5% |
| Other operating charges | 640/8 | €62 | €692 | +€630 | +1015.3% |
| Gross operating margin | 9900 | -€2,011 | -€3,203 | -€1,192 | -59.3% |
| Operating profit (loss) | 9901 | -€3,516 | -€5,027 | -€1,511 | -43.0% |
| Financial income | 75/76B | €20,394 | €171,079 | +€150,685 | +738.9% |
| Recurring financial income | 75 | €20,394 | €171,079 | +€150,685 | +738.9% |
| Financial charges | 65/66B | €3,734 | €78,353 | +€74,620 | +1998.6% |
| Recurring financial charges | 65 | €3,734 | €78,353 | +€74,620 | +1998.6% |
| Profit (loss) for the period before taxes | 9903 | €13,144 | €87,698 | +€74,554 | +567.2% |
| Income taxes | 67/77 | €4,776 | €43,836 | +€39,060 | +817.8% |
| Profit (loss) for the period | 9904 | €8,368 | €43,862 | +€35,494 | +424.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,368 | €43,862 | +€35,494 | +424.2% |
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 1 October 2026 via checked.be.