LP ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Receivables within one year +€24,196
up €24,196 (+532.8%), from €4,542 to €28,737
of which Trade receivables: +€19,659
- Cash -€9,375
down €9,375 (-45.6%), from €20,579 to €11,204
mainly Receivables within one year (-€24,196) and Net result for the year (-€6,791)
- Tangible fixed assets -€1,607
down €1,607 (-34.8%), from €4,613 to €3,007
- Deferred charges and accrued income -€460
no longer reported in 2024 (was €460)
- Trade debts +€17,860
up €17,860 (+110.4%), from €16,178 to €34,038
- Profit (loss) carried forward -€6,791
down €6,791 (-588.6%), from -€1,154 to -€7,945
- Tax, wage and social debts -€1,751
down €1,751 (-29.6%), from €5,914 to €4,163
- Debts after one year +€1,589
new in 2024: €1,589
- Other debts +€954
up €954 (+13.2%), from €7,255 to €8,209
- Gross operating margin -€14,786
down €14,786, from €14,676 to -€110
- Depreciation -€5,356
down €5,356 (-50.7%), from €10,555 to €5,199
- Taxes -€2,093
down €2,093 (-92.5%), from €2,264 to €171
- Other operating charges +€486
up €486 (+100.9%), from €482 to €968
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.
Cash bridge derived
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 | €30,193 | €42,948 | +€12,754 | +42.2% |
| Fixed assets | 21/28 | €4,613 | €3,007 | -€1,607 | -34.8% |
| Tangible fixed assets | 22/27 | €4,613 | €3,007 | -€1,607 | -34.8% |
| Furniture and vehicles | 24 | €4,613 | €3,007 | -€1,607 | -34.8% |
| Current assets | 29/58 | €25,580 | €39,941 | +€14,361 | +56.1% |
| Amounts receivable within one year | 40/41 | €4,542 | €28,737 | +€24,196 | +532.8% |
| Trade receivables | 40 | €4,540 | €24,198 | +€19,659 | +433.0% |
| Other amounts receivable | 41 | €2 | €4,539 | +€4,537 | +257803.4% |
| Cash at bank and in hand | 54/58 | €20,579 | €11,204 | -€9,375 | -45.6% |
| Deferred charges and accrued income | 490/1 | €460 | - | -€460 | |
| Total equity and liabilities | 10/49 | €30,193 | €42,948 | +€12,754 | +42.2% |
| Equity | 10/15 | €846 | -€5,945 | -€6,791 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,154 | -€7,945 | -€6,791 | -588.6% |
| Amounts payable | 17/49 | €29,347 | €48,892 | +€19,545 | +66.6% |
| Amounts payable after more than one year | 17 | - | €1,589 | +€1,589 | |
| Financial debts | 170/4 | - | €1,589 | +€1,589 | |
| Amounts payable within one year | 42/48 | €29,347 | €47,303 | +€17,956 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | - | €892 | +€892 | |
| Trade debts | 44 | €16,178 | €34,038 | +€17,860 | +110.4% |
| Suppliers | 440/4 | €16,178 | €34,038 | +€17,860 | +110.4% |
| Taxes, remuneration and social security | 45 | €5,914 | €4,163 | -€1,751 | -29.6% |
| Taxes | 450/3 | €5,914 | €4,163 | -€1,751 | -29.6% |
| Other amounts payable | 47/48 | €7,255 | €8,209 | +€954 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,555 | €5,199 | -€5,356 | -50.7% |
| Other operating charges | 640/8 | €482 | €968 | +€486 | +100.9% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €14,676 | -€110 | -€14,786 | |
| Operating profit (loss) | 9901 | €3,139 | -€6,277 | -€9,416 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €475 | €343 | -€132 | -27.8% |
| Recurring financial charges | 65 | €475 | €343 | -€132 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €2,666 | -€6,620 | -€9,286 | |
| Income taxes | 67/77 | €2,264 | €171 | -€2,093 | -92.5% |
| Profit (loss) for the period | 9904 | €402 | -€6,791 | -€7,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €402 | -€6,791 | -€7,192 |
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 10 October 2026 via checked.be.