LP CATERING: 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 CATERING
Largest movements
- Tangible fixed assets +€396,486
up €396,486 (+91.3%), from €434,226 to €830,712
of which Land and buildings: +€401,773
- Cash -€327,645
down €327,645 (-66.2%), from €494,662 to €167,016
mainly Investment in fixed assets (net) (-€454,173) and Current investments (-€270,320)
- Current investments +€270,320
new in 2025: €270,320
- Receivables within one year -€111,362
down €111,362 (-66.4%), from €167,806 to €56,444
of which Other amounts receivable: -€74,852
- Stocks and contracts -€16,850
down €16,850 (-65.8%), from €25,605 to €8,755
- Debts after one year +€155,339
up €155,339 (+75.7%), from €205,190 to €360,529
- Other debts +€118,773
up €118,773 (+480%), from €24,768 to €143,541
- Tax, wage and social debts -€84,924
down €84,924 (-76.8%), from €110,533 to €25,609
of which Taxes: -€95,208
- Reserves +€62,659
up €62,659 (+9.4%), from €663,652 to €726,312
of which Distributable reserves: +€62,659
- Trade debts -€48,375
down €48,375 (-73.6%), from €65,742 to €17,367
- Gross operating margin +€118,969
up €118,969 (+28.7%), from €414,494 to €533,463
- Other operating charges +€54,552
up €54,552 (+1,476%), from €3,696 to €58,248
- Staff costs +€14,303
up €14,303 (+12.2%), from €116,800 to €131,103
- Taxes +€12,680
up €12,680 (+17.8%), from €71,318 to €83,998
- Financial charges +€5,641
up €5,641 (+99.0%), from €5,698 to €11,339
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 | €1,129,439 | €1,340,866 | +€211,427 | +18.7% |
| Fixed assets | 21/28 | €435,726 | €832,212 | +€396,486 | +91.0% |
| Tangible fixed assets | 22/27 | €434,226 | €830,712 | +€396,486 | +91.3% |
| Land and buildings | 22 | €366,506 | €768,279 | +€401,773 | +110% |
| Plant, machinery and equipment | 23 | €50,973 | €49,810 | -€1,162 | -2.3% |
| Furniture and vehicles | 24 | €9,868 | €5,744 | -€4,124 | -41.8% |
| Other tangible fixed assets | 26 | €6,879 | €6,879 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €693,713 | €508,654 | -€185,059 | -26.7% |
| Stocks and contracts in progress | 3 | €25,605 | €8,755 | -€16,850 | -65.8% |
| Stocks | 30/36 | €25,605 | €8,755 | -€16,850 | -65.8% |
| Amounts receivable within one year | 40/41 | €167,806 | €56,444 | -€111,362 | -66.4% |
| Trade receivables | 40 | €68,383 | €31,873 | -€36,510 | -53.4% |
| Other amounts receivable | 41 | €99,422 | €24,571 | -€74,852 | -75.3% |
| Current investments | 50/53 | - | €270,320 | +€270,320 | |
| Cash at bank and in hand | 54/58 | €494,662 | €167,016 | -€327,645 | -66.2% |
| Deferred charges and accrued income | 490/1 | €5,641 | €6,119 | +€478 | +8.5% |
| Total equity and liabilities | 10/49 | €1,129,439 | €1,340,866 | +€211,427 | +18.7% |
| Equity | 10/15 | €682,252 | €744,912 | +€62,659 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €663,652 | €726,312 | +€62,659 | +9.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €663,652 | €726,312 | +€62,659 | +9.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €447,187 | €595,955 | +€148,768 | +33.3% |
| Amounts payable after more than one year | 17 | €205,190 | €360,529 | +€155,339 | +75.7% |
| Financial debts | 170/4 | €205,190 | €360,529 | +€155,339 | +75.7% |
| Amounts payable within one year | 42/48 | €239,925 | €229,445 | -€10,480 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €38,881 | €42,928 | +€4,047 | +10.4% |
| Trade debts | 44 | €65,742 | €17,367 | -€48,375 | -73.6% |
| Suppliers | 440/4 | €65,742 | €17,367 | -€48,375 | -73.6% |
| Taxes, remuneration and social security | 45 | €110,533 | €25,609 | -€84,924 | -76.8% |
| Taxes | 450/3 | €102,386 | €7,179 | -€95,208 | -93.0% |
| Remuneration and social security | 454/9 | €8,147 | €18,430 | +€10,283 | +126% |
| Other amounts payable | 47/48 | €24,768 | €143,541 | +€118,773 | +480% |
| Accrued charges and deferred income | 492/3 | €2,072 | €5,981 | +€3,908 | +189% |
| Remuneration, social security and pensions | 62 | €116,800 | €131,103 | +€14,303 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,817 | €57,687 | +€1,870 | +3.4% |
| Other operating charges | 640/8 | €3,696 | €58,248 | +€54,552 | +1,476% |
| Gross operating margin | 9900 | €414,494 | €533,463 | +€118,969 | +28.7% |
| Operating profit (loss) | 9901 | €238,182 | €286,426 | +€48,244 | +20.3% |
| Financial income | 75/76B | €4,987 | €9,269 | +€4,282 | +85.9% |
| Recurring financial income | 75 | €4,987 | €9,269 | +€4,282 | +85.9% |
| Financial charges | 65/66B | €5,698 | €11,339 | +€5,641 | +99.0% |
| Recurring financial charges | 65 | €5,698 | €11,339 | +€5,641 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €237,470 | €284,355 | +€46,885 | +19.7% |
| Income taxes | 67/77 | €71,318 | €83,998 | +€12,680 | +17.8% |
| Profit (loss) for the period | 9904 | €166,152 | €200,357 | +€34,205 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €166,152 | €200,357 | +€34,205 | +20.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.