LP Bois: 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.
LP Bois
Largest movements
- Receivables within one year -€62,224
down €62,224 (-76.8%), from €81,000 to €18,776
- Debts after one year -€57,188
down €57,188 (-7.4%), from €768,147 to €710,959
of which Financial debts: -€57,188
- Financial income -€81,000
no longer reported in 2025 (was €81,000)
- Gross operating margin -€1,773
down €1,773 (-5.0%), from €35,235 to €33,463
- Taxes -€943
down €943 (-75.5%), from €1,250 to €307
- Financial charges -€716
down €716 (-3.1%), from €23,079 to €22,363
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 | €1,265,769 | €1,194,286 | -€71,482 | -5.6% |
| Fixed assets | 21/28 | €1,135,171 | €1,122,881 | -€12,290 | -1.1% |
| Tangible fixed assets | 22/27 | €41,381 | €29,091 | -€12,290 | -29.7% |
| Furniture and vehicles | 24 | €41,381 | €29,091 | -€12,290 | -29.7% |
| Financial fixed assets | 28 | €1,093,790 | €1,093,790 | = | 0.0% |
| Current assets | 29/58 | €130,598 | €71,405 | -€59,193 | -45.3% |
| Amounts receivable within one year | 40/41 | €81,000 | €18,776 | -€62,224 | -76.8% |
| Trade receivables | 40 | €81,000 | €18,776 | -€62,224 | -76.8% |
| Cash at bank and in hand | 54/58 | €40,019 | €39,477 | -€541 | -1.4% |
| Deferred charges and accrued income | 490/1 | €9,579 | €13,152 | +€3,573 | +37.3% |
| Total equity and liabilities | 10/49 | €1,265,769 | €1,194,286 | -€71,482 | -5.6% |
| Equity | 10/15 | €384,223 | €381,199 | -€3,023 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €362,000 | €361,000 | -€1,000 | -0.3% |
| Distributable reserves | 133 | €362,000 | €361,000 | -€1,000 | -0.3% |
| Profit (loss) carried forward | 14 | €2,223 | €199 | -€2,023 | -91.0% |
| Amounts payable | 17/49 | €881,546 | €813,087 | -€68,459 | -7.8% |
| Amounts payable after more than one year | 17 | €768,147 | €710,959 | -€57,188 | -7.4% |
| Financial debts | 170/4 | €304,688 | €247,500 | -€57,188 | -18.8% |
| Other amounts payable | 178/9 | €463,459 | €463,459 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,861 | €83,590 | -€11,271 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €68,058 | €57,188 | -€10,870 | -16.0% |
| Trade debts | 44 | - | €148 | +€148 | |
| Suppliers | 440/4 | - | €148 | +€148 | |
| Taxes, remuneration and social security | 45 | €12,689 | €11,692 | -€997 | -7.9% |
| Taxes | 450/3 | €8,289 | €7,292 | -€997 | -12.0% |
| Remuneration and social security | 454/9 | €4,400 | €4,400 | = | 0.0% |
| Other amounts payable | 47/48 | €14,114 | €14,562 | +€447 | +3.2% |
| Accrued charges and deferred income | 492/3 | €18,538 | €18,538 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,290 | €12,290 | = | 0.0% |
| Other operating charges | 640/8 | €1,479 | €1,527 | +€48 | +3.3% |
| Gross operating margin | 9900 | €35,235 | €33,463 | -€1,773 | -5.0% |
| Operating profit (loss) | 9901 | €21,467 | €19,646 | -€1,821 | -8.5% |
| Financial income | 75/76B | €81,000 | - | -€81,000 | |
| Recurring financial income | 75 | €81,000 | - | -€81,000 | |
| Financial charges | 65/66B | €23,079 | €22,363 | -€716 | -3.1% |
| Recurring financial charges | 65 | €23,079 | €22,363 | -€716 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €79,388 | -€2,717 | -€82,105 | |
| Income taxes | 67/77 | €1,250 | €307 | -€943 | -75.5% |
| Profit (loss) for the period | 9904 | €78,138 | -€3,023 | -€81,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,138 | -€3,023 | -€81,162 |
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 3 October 2026 via checked.be.