LMPRTech: 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.
LMPRTech
Largest movements
- Cash +€97,652
up €97,652 (+129.1%), from €75,656 to €173,308
mainly Net result for the year (+€89,735) and Trade debts (+€14,121)
- Receivables within one year +€5,114
up €5,114 (+31.4%), from €16,303 to €21,417
of which Trade receivables: +€5,203
- Reserves +€140,000
new in 2025: €140,000
- Profit (loss) carried forward -€50,265
down €50,265 (-97.6%), from €51,501 to €1,236
- Trade debts +€14,121
up €14,121 (+3500.7%), from €403 to €14,524
- Other debts -€6,083
down €6,083 (-25.9%), from €23,497 to €17,414
- Contributions +€5,000
new in 2025: €5,000
- Gross operating margin +€52,318
up €52,318 (+79.8%), from €65,526 to €117,844
- Taxes +€10,634
up €10,634 (+78.6%), from €13,533 to €24,167
- Depreciation +€2,319
up €2,319 (+661.3%), from €351 to €2,670
- Financial charges +€1,246
up €1,246 (+4111.3%), from €30 to €1,276
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 | €99,843 | €204,169 | +€104,326 | +104.5% |
| Fixed assets | 21/28 | €7,884 | €9,444 | +€1,560 | +19.8% |
| Tangible fixed assets | 22/27 | €7,884 | €9,444 | +€1,560 | +19.8% |
| Plant, machinery and equipment | 23 | €3,323 | €5,817 | +€2,494 | +75.0% |
| Furniture and vehicles | 24 | €4,561 | €3,627 | -€934 | -20.5% |
| Current assets | 29/58 | €91,959 | €194,725 | +€102,766 | +111.8% |
| Amounts receivable within one year | 40/41 | €16,303 | €21,417 | +€5,114 | +31.4% |
| Trade receivables | 40 | €16,214 | €21,417 | +€5,203 | +32.1% |
| Other amounts receivable | 41 | €89 | €0 | -€89 | -100.0% |
| Cash at bank and in hand | 54/58 | €75,656 | €173,308 | +€97,652 | +129.1% |
| Total equity and liabilities | 10/49 | €99,843 | €204,169 | +€104,326 | +104.5% |
| Equity | 10/15 | €51,501 | €146,236 | +€94,735 | +183.9% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Reserves | 13 | - | €140,000 | +€140,000 | |
| Distributable reserves | 133 | - | €140,000 | +€140,000 | |
| Profit (loss) carried forward | 14 | €51,501 | €1,236 | -€50,265 | -97.6% |
| Amounts payable | 17/49 | €48,342 | €57,933 | +€9,591 | +19.8% |
| Amounts payable within one year | 42/48 | €48,342 | €56,177 | +€7,835 | +16.2% |
| Trade debts | 44 | €403 | €14,524 | +€14,121 | +3500.7% |
| Suppliers | 440/4 | €403 | €14,524 | +€14,121 | +3500.7% |
| Taxes, remuneration and social security | 45 | €24,441 | €24,238 | -€203 | -0.8% |
| Taxes | 450/3 | €22,441 | €22,238 | -€203 | -0.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €23,497 | €17,414 | -€6,083 | -25.9% |
| Accrued charges and deferred income | 492/3 | - | €1,756 | +€1,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €2,670 | +€2,319 | +661.3% |
| Other operating charges | 640/8 | €116 | €0 | -€116 | -100.0% |
| Gross operating margin | 9900 | €65,526 | €117,844 | +€52,318 | +79.8% |
| Operating profit (loss) | 9901 | €65,059 | €115,174 | +€50,114 | +77.0% |
| Financial income | 75/76B | €5 | €5 | +€0 | +0.2% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +0.2% |
| Financial charges | 65/66B | €30 | €1,276 | +€1,246 | +4111.3% |
| Recurring financial charges | 65 | €30 | €1,276 | +€1,246 | +4111.3% |
| Profit (loss) for the period before taxes | 9903 | €65,034 | €113,902 | +€48,868 | +75.1% |
| Income taxes | 67/77 | €13,533 | €24,167 | +€10,634 | +78.6% |
| Profit (loss) for the period | 9904 | €51,501 | €89,735 | +€38,234 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,501 | €89,735 | +€38,234 | +74.2% |
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 28 September 2026 via checked.be.