LP Concept: 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 Concept
Largest movements
- Receivables within one year +€7,450
up €7,450 (+8.7%), from €85,252 to €92,701
of which Other amounts receivable: +€4,993
- Tangible fixed assets -€1,973
down €1,973 (-18.6%), from €10,601 to €8,628
of which Plant, machinery and equipment: -€1,973
- Deferred charges and accrued income +€1,136
up €1,136 (+430.0%), from €264 to €1,400
- Trade debts +€6,106
up €6,106 (+121.2%), from €5,038 to €11,144
- Debts after one year -€3,078
down €3,078 (-41.4%), from €7,429 to €4,351
- Profit (loss) carried forward +€1,480
up €1,480 (+4.3%), from €34,797 to €36,277
- Tax, wage and social debts +€1,055
up €1,055 (+27.7%), from €3,805 to €4,860
- Gross operating margin -€17,497
down €17,497 (-65.2%), from €26,832 to €9,336
- Taxes -€5,858
down €5,858 (-84.7%), from €6,914 to €1,055
- Other operating charges +€3,126
up €3,126 (+586.7%), from €533 to €3,659
- Depreciation +€655
up €655 (+36.0%), from €1,818 to €2,473
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 | €97,644 | €104,077 | +€6,433 | +6.6% |
| Fixed assets | 21/28 | €10,866 | €8,893 | -€1,973 | -18.2% |
| Tangible fixed assets | 22/27 | €10,601 | €8,628 | -€1,973 | -18.6% |
| Plant, machinery and equipment | 23 | €10,601 | €8,628 | -€1,973 | -18.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €86,778 | €95,184 | +€8,406 | +9.7% |
| Amounts receivable within one year | 40/41 | €85,252 | €92,701 | +€7,450 | +8.7% |
| Trade receivables | 40 | €3,307 | €5,764 | +€2,457 | +74.3% |
| Other amounts receivable | 41 | €81,945 | €86,937 | +€4,993 | +6.1% |
| Cash at bank and in hand | 54/58 | €1,262 | €1,082 | -€180 | -14.2% |
| Deferred charges and accrued income | 490/1 | €264 | €1,400 | +€1,136 | +430.0% |
| Total equity and liabilities | 10/49 | €97,644 | €104,077 | +€6,433 | +6.6% |
| Equity | 10/15 | €78,444 | €79,924 | +€1,480 | +1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,647 | €42,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,053 | €2,053 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,053 | €2,053 | = | 0.0% |
| Distributable reserves | 133 | €40,594 | €40,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,797 | €36,277 | +€1,480 | +4.3% |
| Amounts payable | 17/49 | €19,200 | €24,153 | +€4,953 | +25.8% |
| Amounts payable after more than one year | 17 | €7,429 | €4,351 | -€3,078 | -41.4% |
| Financial debts | 170/4 | €7,429 | €4,351 | -€3,078 | -41.4% |
| Amounts payable within one year | 42/48 | €11,771 | €19,082 | +€7,311 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €2,928 | €3,078 | +€150 | +5.1% |
| Trade debts | 44 | €5,038 | €11,144 | +€6,106 | +121.2% |
| Suppliers | 440/4 | €5,038 | €11,144 | +€6,106 | +121.2% |
| Taxes, remuneration and social security | 45 | €3,805 | €4,860 | +€1,055 | +27.7% |
| Taxes | 450/3 | €3,805 | €4,860 | +€1,055 | +27.7% |
| Accrued charges and deferred income | 492/3 | - | €720 | +€720 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,818 | €2,473 | +€655 | +36.0% |
| Other operating charges | 640/8 | €533 | €3,659 | +€3,126 | +586.7% |
| Gross operating margin | 9900 | €26,832 | €9,336 | -€17,497 | -65.2% |
| Operating profit (loss) | 9901 | €24,481 | €3,204 | -€21,278 | -86.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €686 | €668 | -€17 | -2.5% |
| Recurring financial charges | 65 | €686 | €668 | -€18 | -2.6% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €23,796 | €2,535 | -€21,261 | -89.3% |
| Income taxes | 67/77 | €6,914 | €1,055 | -€5,858 | -84.7% |
| Profit (loss) for the period | 9904 | €16,882 | €1,480 | -€15,402 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,882 | €1,480 | -€15,402 | -91.2% |
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 5 October 2026 via checked.be.