LMPR: 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.
LMPR
Largest movements
- Receivables within one year -€95,174
down €95,174 (-74.8%), from €127,202 to €32,028
of which Trade receivables: -€63,036
- Cash +€47,165
up €47,165 (+794%), from €5,940 to €53,105
mainly Receivables within one year (+€95,174) and Depreciation (+€10,784)
- Tangible fixed assets -€8,011
down €8,011 (-28.2%), from €28,393 to €20,383
of which Furniture and vehicles: -€5,824
- Deferred charges and accrued income +€2,085
up €2,085 (+27.9%), from €7,473 to €9,558
- Other debts -€63,797
down €63,797 (-13.2%), from €483,822 to €420,024
- Profit (loss) carried forward +€6,316
up €6,316 (+1.8%), from -€351,332 to -€345,016
- Financial charges -€241,617
down €241,617 (-99.8%), from €242,018 to €401
of which Non-recurring financial charges: -€241,501
- Turnover -€135,995
no longer reported in 2024 (was €135,995)
- Purchases and services -€80,086
no longer reported in 2024 (was €80,086)
- Gross operating margin -€19,106
down €19,106 (-25.4%), from €75,264 to €56,158
- Write-downs -€6,116
down €6,116 (-93.6%), from €6,534 to €418
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,047 | €115,113 | -€53,935 | -31.9% |
| Fixed assets | 21/28 | €28,433 | €20,422 | -€8,011 | -28.2% |
| Tangible fixed assets | 22/27 | €28,393 | €20,383 | -€8,011 | -28.2% |
| Plant, machinery and equipment | 23 | €4,910 | €2,724 | -€2,186 | -44.5% |
| Furniture and vehicles | 24 | €23,483 | €17,659 | -€5,824 | -24.8% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €140,615 | €94,691 | -€45,924 | -32.7% |
| Amounts receivable within one year | 40/41 | €127,202 | €32,028 | -€95,174 | -74.8% |
| Trade receivables | 40 | €75,457 | €12,421 | -€63,036 | -83.5% |
| Other amounts receivable | 41 | €51,745 | €19,607 | -€32,138 | -62.1% |
| Cash at bank and in hand | 54/58 | €5,940 | €53,105 | +€47,165 | +794% |
| Deferred charges and accrued income | 490/1 | €7,473 | €9,558 | +€2,085 | +27.9% |
| Total equity and liabilities | 10/49 | €169,047 | €115,113 | -€53,935 | -31.9% |
| Equity | 10/15 | -€330,872 | -€324,556 | +€6,316 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,332 | -€345,016 | +€6,316 | +1.8% |
| Amounts payable | 17/49 | €499,919 | €439,668 | -€60,251 | -12.1% |
| Amounts payable within one year | 42/48 | €499,696 | €438,838 | -€60,858 | -12.2% |
| Trade debts | 44 | €15,718 | €17,264 | +€1,546 | +9.8% |
| Suppliers | 440/4 | €15,718 | €17,264 | +€1,546 | +9.8% |
| Taxes, remuneration and social security | 45 | €156 | €1,550 | +€1,394 | +894% |
| Taxes | 450/3 | €156 | €1,550 | +€1,394 | +894% |
| Other amounts payable | 47/48 | €483,822 | €420,024 | -€63,797 | -13.2% |
| Accrued charges and deferred income | 492/3 | €223 | €830 | +€607 | +271% |
| Turnover | 70 | €135,995 | - | -€135,995 | |
| Goods, raw materials, services and sundry goods | 60/61 | €80,086 | - | -€80,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,356 | €10,784 | +€428 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,534 | €418 | -€6,116 | -93.6% |
| Other operating charges | 640/8 | €1,043 | €1,208 | +€165 | +15.8% |
| Non-recurring operating charges | 66A | €153,999 | €36,444 | -€117,556 | -76.3% |
| Gross operating margin | 9900 | €75,264 | €56,158 | -€19,106 | -25.4% |
| Operating profit (loss) | 9901 | -€96,669 | €7,304 | +€103,973 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €242,018 | €401 | -€241,617 | -99.8% |
| Recurring financial charges | 65 | €517 | €401 | -€116 | -22.4% |
| Non-recurring financial charges | 66B | €241,501 | - | -€241,501 | |
| Profit (loss) for the period before taxes | 9903 | -€338,686 | €6,903 | +€345,590 | |
| Income taxes | 67/77 | €566 | €587 | +€21 | +3.6% |
| Profit (loss) for the period | 9904 | -€339,253 | €6,316 | +€345,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€339,253 | €6,316 | +€345,569 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.