LP COM: 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 COM
Largest movements
- Cash -€21,447
down €21,447 (-43.2%), from €49,693 to €28,246
mainly Contributions, distributions and other (-€23,529) and Receivables within one year (-€16,196)
- Receivables within one year +€16,196
up €16,196 (+413.8%), from €3,914 to €20,110
of which Trade receivables: +€15,850
- Tangible fixed assets -€1,773
down €1,773 (-74.0%), from €2,397 to €624
- Profit (loss) carried forward -€23,640
down €23,640 (-87.7%), from €26,942 to €3,302
- Other debts +€23,101
up €23,101 (+21077.6%), from €110 to €23,211
- Tax, wage and social debts -€6,868
down €6,868 (-64.8%), from €10,602 to €3,735
- Gross operating margin -€10,664
down €10,664 (-80.9%), from €13,175 to €2,511
- Taxes -€2,382
down €2,382 (-90.5%), from €2,633 to €251
- Financial income -€1,636
down €1,636 (-100.0%), from €1,636 to €0
- Other operating charges -€623
down €623 (-53.5%), from €1,165 to €541
- Depreciation +€209
up €209 (+13.4%), from €1,564 to €1,773
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 | €61,004 | €53,980 | -€7,025 | -11.5% |
| Fixed assets | 21/28 | €7,397 | €5,624 | -€1,773 | -24.0% |
| Tangible fixed assets | 22/27 | €2,397 | €624 | -€1,773 | -74.0% |
| Furniture and vehicles | 24 | €2,397 | €624 | -€1,773 | -74.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €53,607 | €48,356 | -€5,251 | -9.8% |
| Amounts receivable within one year | 40/41 | €3,914 | €20,110 | +€16,196 | +413.8% |
| Trade receivables | 40 | €3,225 | €19,075 | +€15,850 | +491.6% |
| Other amounts receivable | 41 | €690 | €1,035 | +€345 | +50.1% |
| Cash at bank and in hand | 54/58 | €49,693 | €28,246 | -€21,447 | -43.2% |
| Total equity and liabilities | 10/49 | €61,004 | €53,980 | -€7,025 | -11.5% |
| Equity | 10/15 | €49,477 | €25,838 | -€23,640 | -47.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €21,035 | €21,035 | = | 0.0% |
| Distributable reserves | 133 | €21,035 | €21,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,942 | €3,302 | -€23,640 | -87.7% |
| Amounts payable | 17/49 | €11,527 | €28,142 | +€16,615 | +144.1% |
| Amounts payable within one year | 42/48 | €11,527 | €28,142 | +€16,615 | +144.1% |
| Trade debts | 44 | €815 | €1,197 | +€381 | +46.8% |
| Suppliers | 440/4 | €815 | €1,197 | +€381 | +46.8% |
| Taxes, remuneration and social security | 45 | €10,602 | €3,735 | -€6,868 | -64.8% |
| Taxes | 450/3 | €10,602 | €3,735 | -€6,868 | -64.8% |
| Other amounts payable | 47/48 | €110 | €23,211 | +€23,101 | +21077.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,564 | €1,773 | +€209 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,165 | €541 | -€623 | -53.5% |
| Gross operating margin | 9900 | €13,175 | €2,511 | -€10,664 | -80.9% |
| Operating profit (loss) | 9901 | €10,447 | €196 | -€10,250 | -98.1% |
| Financial income | 75/76B | €1,636 | €0 | -€1,636 | -100.0% |
| Recurring financial income | 75 | €1,636 | €0 | -€1,636 | -100.0% |
| Financial charges | 65/66B | €50 | €55 | +€5 | +10.2% |
| Recurring financial charges | 65 | €50 | €55 | +€5 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €12,033 | €141 | -€11,892 | -98.8% |
| Income taxes | 67/77 | €2,633 | €251 | -€2,382 | -90.5% |
| Profit (loss) for the period | 9904 | €9,399 | -€110 | -€9,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,399 | -€110 | -€9,510 |
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 10 October 2026 via checked.be.