LP Brussels: 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 Brussels
Largest movements
- Cash +€98,702
new in 2024: €98,702
mainly Net result for the year (+€149,358) and Tax, wage and social debts (+€106,181)
- Receivables within one year +€34,210
up €34,210 (+13.3%), from €256,845 to €291,055
of which Trade receivables: +€103,893
- Deferred charges and accrued income -€4,788
down €4,788 (-83.9%), from €5,704 to €916
- Tax, wage and social debts +€106,181
up €106,181 (+75.1%), from €141,429 to €247,610
of which Taxes: +€130,041
- Trade debts +€49,652
up €49,652 (+40.1%), from €123,950 to €173,602
- Profit (loss) carried forward -€21,226
no longer reported in 2024 (was €21,226)
- Gross operating margin +€133,602
up €133,602 (+44.7%), from €299,030 to €432,632
- Staff costs +€53,642
up €53,642 (+33.3%), from €161,130 to €214,772
- Taxes +€25,033
up €25,033 (+58.3%), from €42,927 to €67,960
- Financial income +€7,318
new in 2024: €7,318
- Other operating charges -€5,020
down €5,020 (-81.6%), from €6,150 to €1,130
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 | €298,664 | €429,272 | +€130,608 | +43.7% |
| Fixed assets | 21/28 | €36,115 | €38,599 | +€2,484 | +6.9% |
| Tangible fixed assets | 22/27 | €9,378 | €11,862 | +€2,484 | +26.5% |
| Plant, machinery and equipment | 23 | €5,455 | €4,230 | -€1,225 | -22.5% |
| Other tangible fixed assets | 26 | €3,923 | €7,632 | +€3,709 | +94.6% |
| Financial fixed assets | 28 | €26,737 | €26,737 | = | 0.0% |
| Current assets | 29/58 | €262,550 | €390,673 | +€128,124 | +48.8% |
| Amounts receivable within one year | 40/41 | €256,845 | €291,055 | +€34,210 | +13.3% |
| Trade receivables | 40 | €181,693 | €285,586 | +€103,893 | +57.2% |
| Other amounts receivable | 41 | €75,152 | €5,469 | -€69,683 | -92.7% |
| Cash at bank and in hand | 54/58 | - | €98,702 | +€98,702 | |
| Deferred charges and accrued income | 490/1 | €5,704 | €916 | -€4,788 | -83.9% |
| Total equity and liabilities | 10/49 | €298,664 | €429,272 | +€130,608 | +43.7% |
| Equity | 10/15 | €29,286 | €8,060 | -€21,226 | -72.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €21,226 | - | -€21,226 | |
| Amounts payable | 17/49 | €269,379 | €421,212 | +€151,833 | +56.4% |
| Amounts payable within one year | 42/48 | €269,379 | €421,212 | +€151,833 | +56.4% |
| Trade debts | 44 | €123,950 | €173,602 | +€49,652 | +40.1% |
| Suppliers | 440/4 | €123,950 | €173,602 | +€49,652 | +40.1% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €141,429 | €247,610 | +€106,181 | +75.1% |
| Taxes | 450/3 | €97,082 | €227,124 | +€130,041 | +133.9% |
| Remuneration and social security | 454/9 | €44,346 | €20,486 | -€23,860 | -53.8% |
| Remuneration, social security and pensions | 62 | €161,130 | €214,772 | +€53,642 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,658 | €3,210 | +€1,552 | +93.6% |
| Other operating charges | 640/8 | €6,150 | €1,130 | -€5,020 | -81.6% |
| Gross operating margin | 9900 | €299,030 | €432,632 | +€133,602 | +44.7% |
| Operating profit (loss) | 9901 | €130,091 | €213,519 | +€83,428 | +64.1% |
| Financial income | 75/76B | - | €7,318 | +€7,318 | |
| Recurring financial income | 75 | - | €7,318 | +€7,318 | |
| Financial charges | 65/66B | €2,222 | €3,519 | +€1,297 | +58.4% |
| Recurring financial charges | 65 | €2,222 | €3,519 | +€1,297 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €127,869 | €217,318 | +€89,449 | +70.0% |
| Income taxes | 67/77 | €42,927 | €67,960 | +€25,033 | +58.3% |
| Profit (loss) for the period | 9904 | €84,942 | €149,358 | +€64,416 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,942 | €149,358 | +€64,416 | +75.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.