LP Construction: 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 Construction
Largest movements
- Tangible fixed assets +€14,389
up €14,389 (+19.6%), from €73,385 to €87,774
of which Furniture and vehicles: +€7,521
- Receivables within one year -€5,499
down €5,499 (-35.6%), from €15,427 to €9,928
of which Trade receivables: -€4,960
- Cash -€1,301
no longer reported in 2025 (was €1,301)
mainly Investment in fixed assets (net) (-€17,255) and Other debts (-€7,478)
- Deferred charges and accrued income +€1,096
up €1,096 (+285%), from €384 to €1,480
- Trade debts +€12,837
up €12,837 (+156%), from €8,212 to €21,049
- Other debts -€7,478
down €7,478 (-63.5%), from €11,779 to €4,300
- Tax, wage and social debts +€6,094
up €6,094 (+912%), from €668 to €6,762
- Profit (loss) carried forward -€3,398
down €3,398 (-5.5%), from €61,779 to €58,381
- Taxes +€13,842
up €13,842 (+1,730%), from €800 to €14,642
- Gross operating margin +€11,215
up €11,215 (+123%), from €9,129 to €20,343
- Financial charges +€3,013
up €3,013 (+1,059%), from €285 to €3,297
- Depreciation +€1,751
up €1,751 (+157%), from €1,115 to €2,866
- Other operating charges +€1,690
up €1,690 (+136%), from €1,247 to €2,936
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 | €90,497 | €99,182 | +€8,685 | +9.6% |
| Fixed assets | 21/28 | €73,385 | €87,774 | +€14,389 | +19.6% |
| Tangible fixed assets | 22/27 | €73,385 | €87,774 | +€14,389 | +19.6% |
| Land and buildings | 22 | €73,135 | €80,003 | +€6,868 | +9.4% |
| Furniture and vehicles | 24 | - | €7,521 | +€7,521 | |
| Leasing and similar rights | 25 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €17,112 | €11,408 | -€5,703 | -33.3% |
| Amounts receivable within one year | 40/41 | €15,427 | €9,928 | -€5,499 | -35.6% |
| Trade receivables | 40 | €14,888 | €9,928 | -€4,960 | -33.3% |
| Other amounts receivable | 41 | €539 | - | -€539 | |
| Cash at bank and in hand | 54/58 | €1,301 | - | -€1,301 | |
| Deferred charges and accrued income | 490/1 | €384 | €1,480 | +€1,096 | +285% |
| Total equity and liabilities | 10/49 | €90,497 | €99,182 | +€8,685 | +9.6% |
| Equity | 10/15 | €69,839 | €66,441 | -€3,398 | -4.9% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €61,779 | €58,381 | -€3,398 | -5.5% |
| Amounts payable | 17/49 | €20,658 | €32,742 | +€12,083 | +58.5% |
| Amounts payable within one year | 42/48 | €20,658 | €32,742 | +€12,083 | +58.5% |
| Financial debts | 43 | - | €631 | +€631 | |
| Credit institutions | 430/8 | - | €631 | +€631 | |
| Trade debts | 44 | €8,212 | €21,049 | +€12,837 | +156% |
| Suppliers | 440/4 | €8,212 | €21,049 | +€12,837 | +156% |
| Taxes, remuneration and social security | 45 | €668 | €6,762 | +€6,094 | +912% |
| Taxes | 450/3 | €668 | €6,762 | +€6,094 | +912% |
| Other amounts payable | 47/48 | €11,779 | €4,300 | -€7,478 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €2,866 | +€1,751 | +157% |
| Other operating charges | 640/8 | €1,247 | €2,936 | +€1,690 | +136% |
| Gross operating margin | 9900 | €9,129 | €20,343 | +€11,215 | +123% |
| Operating profit (loss) | 9901 | €6,767 | €14,541 | +€7,774 | +115% |
| Financial income | 75/76B | €2 | €0 | -€2 | -85.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -85.0% |
| Financial charges | 65/66B | €285 | €3,297 | +€3,013 | +1,059% |
| Recurring financial charges | 65 | €285 | €3,297 | +€3,013 | +1,059% |
| Profit (loss) for the period before taxes | 9903 | €6,485 | €11,244 | +€4,759 | +73.4% |
| Income taxes | 67/77 | €800 | €14,642 | +€13,842 | +1,730% |
| Profit (loss) for the period | 9904 | €5,685 | -€3,398 | -€9,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,685 | -€3,398 | -€9,083 |
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 14 October 2026 via checked.be.