LP-CONSULT: 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-CONSULT
Largest movements
- Receivables after one year +€65,000
up €65,000 (+42.3%), from €153,600 to €218,600
- Cash -€54,175
down €54,175 (-41.1%), from €131,949 to €77,774
mainly Receivables after one year (-€65,000) and Tax, wage and social debts (-€46,320)
- Profit (loss) carried forward +€59,318
new in 2025: €59,318
- Tax, wage and social debts -€46,320
down €46,320 (-45.7%), from €101,359 to €55,039
of which Taxes: -€46,144
- Other debts +€4,300
up €4,300 (+337.8%), from €1,273 to €5,573
- Gross operating margin -€6,840
down €6,840 (-7.4%), from €92,539 to €85,699
- Taxes -€2,832
down €2,832 (-11.0%), from €25,671 to €22,839
- Financial income +€1,627
up €1,627 (+40.6%), from €4,011 to €5,638
- Financial charges +€1,420
up €1,420 (+57.5%), from €2,469 to €3,889
- Depreciation +€1,173
up €1,173 (+31.3%), from €3,743 to €4,916
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 | €324,226 | €341,841 | +€17,615 | +5.4% |
| Fixed assets | 21/28 | €11,177 | €13,509 | +€2,332 | +20.9% |
| Tangible fixed assets | 22/27 | €11,137 | €13,469 | +€2,332 | +20.9% |
| Land and buildings | 22 | €4,038 | €3,825 | -€213 | -5.3% |
| Plant, machinery and equipment | 23 | €1,340 | €1,005 | -€335 | -25.0% |
| Furniture and vehicles | 24 | €5,759 | €8,639 | +€2,880 | +50.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €313,050 | €328,332 | +€15,283 | +4.9% |
| Amounts receivable after more than one year | 29 | €153,600 | €218,600 | +€65,000 | +42.3% |
| Other amounts receivable | 291 | €153,600 | €218,600 | +€65,000 | +42.3% |
| Amounts receivable within one year | 40/41 | €27,501 | €29,807 | +€2,306 | +8.4% |
| Trade receivables | 40 | €27,501 | €29,807 | +€2,306 | +8.4% |
| Cash at bank and in hand | 54/58 | €131,949 | €77,774 | -€54,175 | -41.1% |
| Deferred charges and accrued income | 490/1 | €0 | €2,152 | +€2,152 | |
| Total equity and liabilities | 10/49 | €324,226 | €341,841 | +€17,615 | +5.4% |
| Equity | 10/15 | €215,998 | €275,316 | +€59,318 | +27.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €214,998 | €214,998 | = | 0.0% |
| Distributable reserves | 133 | €214,998 | €214,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €59,318 | +€59,318 | |
| Amounts payable | 17/49 | €108,228 | €66,525 | -€41,703 | -38.5% |
| Amounts payable within one year | 42/48 | €107,370 | €63,140 | -€44,230 | -41.2% |
| Trade debts | 44 | €4,738 | €2,528 | -€2,210 | -46.6% |
| Suppliers | 440/4 | €4,738 | €2,528 | -€2,210 | -46.6% |
| Taxes, remuneration and social security | 45 | €101,359 | €55,039 | -€46,320 | -45.7% |
| Taxes | 450/3 | €101,183 | €55,039 | -€46,144 | -45.6% |
| Remuneration and social security | 454/9 | €176 | €0 | -€176 | -100.0% |
| Other amounts payable | 47/48 | €1,273 | €5,573 | +€4,300 | +337.8% |
| Accrued charges and deferred income | 492/3 | €857 | €3,385 | +€2,527 | +294.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €4,916 | +€1,173 | +31.3% |
| Other operating charges | 640/8 | €894 | €374 | -€519 | -58.1% |
| Gross operating margin | 9900 | €92,539 | €85,699 | -€6,840 | -7.4% |
| Operating profit (loss) | 9901 | €87,903 | €80,409 | -€7,494 | -8.5% |
| Financial income | 75/76B | €4,011 | €5,638 | +€1,627 | +40.6% |
| Recurring financial income | 75 | €4,011 | €5,638 | +€1,627 | +40.6% |
| Financial charges | 65/66B | €2,469 | €3,889 | +€1,420 | +57.5% |
| Recurring financial charges | 65 | €2,469 | €3,889 | +€1,420 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €89,444 | €82,157 | -€7,287 | -8.1% |
| Income taxes | 67/77 | €25,671 | €22,839 | -€2,832 | -11.0% |
| Profit (loss) for the period | 9904 | €63,774 | €59,318 | -€4,456 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,774 | €59,318 | -€4,456 | -7.0% |
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 9 October 2026 via checked.be.