LNP: 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.
LNP
Largest movements
- Tangible fixed assets +€52,383
up €52,383 (+1,624%), from €3,226 to €55,609
of which Other tangible fixed assets: +€36,945
- Cash +€13,623
up €13,623 (+214%), from €6,377 to €20,000
mainly Debts after one year (+€35,228) and Net result for the year (+€29,348)
- Financial fixed assets +€8,850
new in 2023: €8,850
- Receivables after one year +€8,500
up €8,500 (+131%), from €6,500 to €15,000
- Receivables within one year +€6,530
up €6,530 (+45.0%), from €14,520 to €21,050
of which Other amounts receivable: +€6,530
- Debts after one year +€35,228
new in 2023: €35,228
- Profit (loss) carried forward +€29,348
up €29,348 (+224%), from €13,108 to €42,456
- Tax, wage and social debts +€14,871
up €14,871 (+146%), from €10,203 to €25,074
- Short-term financial debts +€12,933
new in 2023: €12,933
- Trade debts -€1,532
down €1,532 (-34.3%), from €4,460 to €2,929
- Gross operating margin +€31,493
up €31,493 (+176%), from €17,936 to €49,429
- Taxes +€5,485
up €5,485 (+130%), from €4,212 to €9,697
- Financial charges +€5,168
up €5,168 (+8,885%), from €58 to €5,226
- Depreciation +€2,717
up €2,717 (+3,409%), from €80 to €2,797
- Other operating charges +€1,796
up €1,796 (+318%), from €565 to €2,361
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,893 | €121,802 | +€90,909 | +294% |
| Fixed assets | 21/28 | €3,226 | €64,459 | +€61,233 | +1,898% |
| Tangible fixed assets | 22/27 | €3,226 | €55,609 | +€52,383 | +1,624% |
| Furniture and vehicles | 24 | €3,226 | €18,664 | +€15,438 | +479% |
| Other tangible fixed assets | 26 | - | €36,945 | +€36,945 | |
| Financial fixed assets | 28 | - | €8,850 | +€8,850 | |
| Current assets | 29/58 | €27,667 | €57,343 | +€29,676 | +107% |
| Amounts receivable after more than one year | 29 | €6,500 | €15,000 | +€8,500 | +131% |
| Other amounts receivable | 291 | €6,500 | €15,000 | +€8,500 | +131% |
| Amounts receivable within one year | 40/41 | €14,520 | €21,050 | +€6,530 | +45.0% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | - | €6,530 | +€6,530 | |
| Cash at bank and in hand | 54/58 | €6,377 | €20,000 | +€13,623 | +214% |
| Deferred charges and accrued income | 490/1 | €270 | €1,293 | +€1,023 | +379% |
| Total equity and liabilities | 10/49 | €30,893 | €121,802 | +€90,909 | +294% |
| Equity | 10/15 | €16,108 | €45,456 | +€29,348 | +182% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,108 | €42,456 | +€29,348 | +224% |
| Amounts payable | 17/49 | €14,785 | €76,346 | +€61,561 | +416% |
| Amounts payable after more than one year | 17 | - | €35,228 | +€35,228 | |
| Financial debts | 170/4 | - | €35,228 | +€35,228 | |
| Amounts payable within one year | 42/48 | €14,785 | €40,936 | +€26,151 | +177% |
| Financial debts | 43 | - | €12,933 | +€12,933 | |
| Credit institutions | 430/8 | - | €12,933 | +€12,933 | |
| Trade debts | 44 | €4,460 | €2,929 | -€1,532 | -34.3% |
| Suppliers | 440/4 | €4,460 | €2,929 | -€1,532 | -34.3% |
| Taxes, remuneration and social security | 45 | €10,203 | €25,074 | +€14,871 | +146% |
| Taxes | 450/3 | €10,203 | €25,074 | +€14,871 | +146% |
| Other amounts payable | 47/48 | €121 | €0 | -€121 | -100% |
| Accrued charges and deferred income | 492/3 | - | €182 | +€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €2,797 | +€2,717 | +3,409% |
| Other operating charges | 640/8 | €565 | €2,361 | +€1,796 | +318% |
| Gross operating margin | 9900 | €17,936 | €49,429 | +€31,493 | +176% |
| Operating profit (loss) | 9901 | €17,292 | €44,271 | +€26,980 | +156% |
| Financial income | 75/76B | €87 | €0 | -€87 | -99.9% |
| Recurring financial income | 75 | €87 | €0 | -€87 | -99.9% |
| Financial charges | 65/66B | €58 | €5,226 | +€5,168 | +8,885% |
| Recurring financial charges | 65 | €58 | €5,226 | +€5,168 | +8,885% |
| Profit (loss) for the period before taxes | 9903 | €17,320 | €39,045 | +€21,725 | +125% |
| Income taxes | 67/77 | €4,212 | €9,697 | +€5,485 | +130% |
| Profit (loss) for the period | 9904 | €13,108 | €29,348 | +€16,239 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €13,108 | €29,348 | +€16,239 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.