LP CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€14,182
up €14,182 (+465%), from €3,050 to €17,232
of which Trade receivables: +€17,232
- Deferred charges and accrued income +€5,474
up €5,474 (+125%), from €4,368 to €9,842
- Cash +€1,655
up €1,655 (+315%), from €526 to €2,181
mainly Net result for the year (+€22,693)
- Profit (loss) carried forward +€22,693
up €22,693 (+408%), from €5,561 to €28,255
- Other debts -€1,382
no longer reported in 2022 (was €1,382)
- Gross operating margin +€17,289
up €17,289 (+307%), from €5,631 to €22,919
- Purchases and services -€13,550
down €13,550 (-23.4%), from €57,955 to €44,405
- Turnover +€3,649
up €3,649 (+5.7%), from €63,586 to €67,235
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,943 | €29,255 | +€21,311 | +268% |
| Current assets | 29/58 | €7,943 | €29,255 | +€21,311 | +268% |
| Amounts receivable within one year | 40/41 | €3,050 | €17,232 | +€14,182 | +465% |
| Trade receivables | 40 | - | €17,232 | +€17,232 | |
| Other amounts receivable | 41 | €3,050 | - | -€3,050 | |
| Cash at bank and in hand | 54/58 | €526 | €2,181 | +€1,655 | +315% |
| Deferred charges and accrued income | 490/1 | €4,368 | €9,842 | +€5,474 | +125% |
| Total equity and liabilities | 10/49 | €7,943 | €29,255 | +€21,311 | +268% |
| Equity | 10/15 | €6,561 | €29,255 | +€22,693 | +346% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,561 | €28,255 | +€22,693 | +408% |
| Amounts payable | 17/49 | €1,382 | - | -€1,382 | |
| Amounts payable within one year | 42/48 | €1,382 | - | -€1,382 | |
| Other amounts payable | 47/48 | €1,382 | - | -€1,382 | |
| Turnover | 70 | €63,586 | €67,235 | +€3,649 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,955 | €44,405 | -€13,550 | -23.4% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €5,631 | €22,919 | +€17,289 | +307% |
| Operating profit (loss) | 9901 | €5,631 | €22,869 | +€17,239 | +306% |
| Financial charges | 65/66B | €69 | €176 | +€107 | +154% |
| Recurring financial charges | 65 | €69 | €176 | +€107 | +154% |
| Profit (loss) for the period before taxes | 9903 | €5,561 | €22,693 | +€17,132 | +308% |
| Profit (loss) for the period | 9904 | €5,561 | €22,693 | +€17,132 | +308% |
| Profit (loss) for the period to be appropriated | 9905 | €5,561 | €22,693 | +€17,132 | +308% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 3 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.