LP Accountancy: what changed
What changed
LP Accountancy
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€54,988
2024 · €81,745-€26,757
Equity
€523,993
2024 · €469,005+€54,988
Cash
€105,820
2024 · €224,559-€118,739
Balance sheet total
€751,531
2024 · €720,926+€30,605
Largest movements
Assets
- Current investments +€155,663
up €155,663 (+56.5%), from €275,546 to €431,209
- Cash -€118,739
down €118,739 (-52.9%), from €224,559 to €105,820
mainly Current investments (-€155,663) and Debts after one year (-€13,718)
Equity and liabilities
- Profit (loss) carried forward +€54,988
up €54,988 (+12.3%), from €448,545 to €503,533
- Debts after one year -€13,718
down €13,718 (-12.8%), from €107,429 to €93,711
- Other debts -€8,611
down €8,611 (-7.5%), from €115,138 to €106,527
Income statement
- Gross operating margin -€34,812
down €34,812 (-28.4%), from €122,568 to €87,756
- Taxes -€8,738
down €8,738 (-30.5%), from €28,676 to €19,938
- Financial income -€2,111
down €2,111 (-20.5%), from €10,278 to €8,167
- Depreciation -€1,553
down €1,553 (-21.2%), from €7,330 to €5,777
- Other operating charges +€1,425
up €1,425 (+61.7%), from €2,309 to €3,734
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€81,745
Gross operating margin
-€34,812
Depreciation
+€1,553
Other operating charges
-€1,425
Financial income
-€2,111
Financial charges
+€1,300
Taxes
+€8,738
Result 2025
€54,988
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€50,205
Investment
-€155,663
Financing
-€13,282
Cash 2024
€224,559
From operations (derived)
+€50,205
Net result for the year
+€54,988
Depreciation
+€5,777
Receivables within one year
+€4,065
Deferred charges and accrued income
-€3,524
Trade debts
+€1,716
Tax, wage and social debts
-€5,049
Other debts
-€8,611
Accrued charges and deferred income
+€843
Investment (derived)
-€155,663
Investment in fixed assets (net)
-€0
Current investments
-€155,663
Financing
-€13,282
Debts after one year
-€13,718
Current portion of long-term debt
+€436
Cash 2025
€105,820
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €720,926 | €751,531 | +€30,605 | +4.2% |
| Fixed assets | 21/28 | €170,679 | €164,902 | -€5,777 | -3.4% |
| Tangible fixed assets | 22/27 | €170,679 | €164,902 | -€5,777 | -3.4% |
| Land and buildings | 22 | €168,148 | €163,215 | -€4,933 | -2.9% |
| Furniture and vehicles | 24 | €2,531 | €1,688 | -€844 | -33.3% |
| Current assets | 29/58 | €550,246 | €586,629 | +€36,382 | +6.6% |
| Amounts receivable within one year | 40/41 | €46,880 | €42,815 | -€4,065 | -8.7% |
| Trade receivables | 40 | €38,635 | €40,301 | +€1,666 | +4.3% |
| Other amounts receivable | 41 | €8,245 | €2,514 | -€5,731 | -69.5% |
| Current investments | 50/53 | €275,546 | €431,209 | +€155,663 | +56.5% |
| Cash at bank and in hand | 54/58 | €224,559 | €105,820 | -€118,739 | -52.9% |
| Deferred charges and accrued income | 490/1 | €3,261 | €6,785 | +€3,524 | +108% |
| Total equity and liabilities | 10/49 | €720,926 | €751,531 | +€30,605 | +4.2% |
| Equity | 10/15 | €469,005 | €523,993 | +€54,988 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €448,545 | €503,533 | +€54,988 | +12.3% |
| Amounts payable | 17/49 | €251,921 | €227,538 | -€24,383 | -9.7% |
| Amounts payable after more than one year | 17 | €107,429 | €93,711 | -€13,718 | -12.8% |
| Financial debts | 170/4 | €107,429 | €93,711 | -€13,718 | -12.8% |
| Amounts payable within one year | 42/48 | €143,884 | €132,376 | -€11,508 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €13,282 | €13,718 | +€436 | +3.3% |
| Trade debts | 44 | €205 | €1,920 | +€1,716 | +839% |
| Suppliers | 440/4 | €205 | €1,920 | +€1,716 | +839% |
| Taxes, remuneration and social security | 45 | €15,259 | €10,211 | -€5,049 | -33.1% |
| Taxes | 450/3 | €15,259 | €10,211 | -€5,049 | -33.1% |
| Other amounts payable | 47/48 | €115,138 | €106,527 | -€8,611 | -7.5% |
| Accrued charges and deferred income | 492/3 | €607 | €1,450 | +€843 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,330 | €5,777 | -€1,553 | -21.2% |
| Other operating charges | 640/8 | €2,309 | €3,734 | +€1,425 | +61.7% |
| Gross operating margin | 9900 | €122,568 | €87,756 | -€34,812 | -28.4% |
| Operating profit (loss) | 9901 | €112,929 | €78,245 | -€34,684 | -30.7% |
| Financial income | 75/76B | €10,278 | €8,167 | -€2,111 | -20.5% |
| Recurring financial income | 75 | €10,278 | €8,167 | -€2,111 | -20.5% |
| Financial charges | 65/66B | €12,785 | €11,486 | -€1,300 | -10.2% |
| Recurring financial charges | 65 | €12,785 | €11,486 | -€1,300 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €110,421 | €74,926 | -€35,495 | -32.1% |
| Income taxes | 67/77 | €28,676 | €19,938 | -€8,738 | -30.5% |
| Profit (loss) for the period | 9904 | €81,745 | €54,988 | -€26,757 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,745 | €54,988 | -€26,757 | -32.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.