LP Advies: 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.
LP Advies
Largest movements
- Receivables within one year +€4,618
up €4,618 (+413%), from €1,117 to €5,735
- Cash -€1,972
down €1,972 (-81.9%), from €2,407 to €435
mainly Receivables within one year (-€4,618) and Other debts (-€564)
- Deferred charges and accrued income -€1,061
down €1,061 (-100%), from €1,061 to €0
- Trade debts +€1,434
up €1,434 (+412%), from €348 to €1,783
- Reserves +€841
up €841 (+54.4%), from €1,546 to €2,387
- Other debts -€564
down €564 (-100%), from €564 to €0
- Tax, wage and social debts -€127
down €127 (-100%), from €127 to €0
- Gross operating margin -€690
down €690 (-29.3%), from €2,354 to €1,664
- Other operating charges +€340
up €340 (+229%), from €149 to €489
- Taxes -€265
down €265 (-42.3%), from €627 to €362
- Financial income +€67
up €67 (+56,067%), from €0 to €67
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.
Derived cash bridge
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 | €4,585 | €6,170 | +€1,585 | +34.6% |
| Current assets | 29/58 | €4,585 | €6,170 | +€1,585 | +34.6% |
| Amounts receivable within one year | 40/41 | €1,117 | €5,735 | +€4,618 | +413% |
| Other amounts receivable | 41 | €1,117 | €5,735 | +€4,618 | +413% |
| Cash at bank and in hand | 54/58 | €2,407 | €435 | -€1,972 | -81.9% |
| Deferred charges and accrued income | 490/1 | €1,061 | €0 | -€1,061 | -100% |
| Total equity and liabilities | 10/49 | €4,585 | €6,170 | +€1,585 | +34.6% |
| Equity | 10/15 | €3,546 | €4,387 | +€841 | +23.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,546 | €2,387 | +€841 | +54.4% |
| Distributable reserves | 133 | €1,546 | €2,387 | +€841 | +54.4% |
| Amounts payable | 17/49 | €1,039 | €1,783 | +€743 | +71.6% |
| Amounts payable within one year | 42/48 | €1,039 | €1,783 | +€743 | +71.6% |
| Trade debts | 44 | €348 | €1,783 | +€1,434 | +412% |
| Suppliers | 440/4 | €348 | €1,783 | +€1,434 | +412% |
| Taxes, remuneration and social security | 45 | €127 | €0 | -€127 | -100% |
| Taxes | 450/3 | €127 | €0 | -€127 | -100% |
| Other amounts payable | 47/48 | €564 | €0 | -€564 | -100% |
| Other operating charges | 640/8 | €149 | €489 | +€340 | +229% |
| Gross operating margin | 9900 | €2,354 | €1,664 | -€690 | -29.3% |
| Operating profit (loss) | 9901 | €2,205 | €1,175 | -€1,030 | -46.7% |
| Financial income | 75/76B | €0 | €67 | +€67 | +56,067% |
| Recurring financial income | 75 | €0 | €67 | +€67 | +56,067% |
| Financial charges | 65/66B | €33 | €39 | +€7 | +20.2% |
| Recurring financial charges | 65 | €33 | €39 | +€7 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €2,173 | €1,203 | -€969 | -44.6% |
| Income taxes | 67/77 | €627 | €362 | -€265 | -42.3% |
| Profit (loss) for the period | 9904 | €1,546 | €841 | -€704 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,546 | €841 | -€704 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.