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 within one year +€46,997
up €46,997 (+75.0%), from €62,672 to €109,668
of which Other amounts receivable: +€46,437
- Cash -€46,364
down €46,364 (-19.7%), from €235,032 to €188,668
mainly Receivables within one year (-€46,997) and Tax, wage and social debts (-€30,496)
- Profit (loss) carried forward +€32,312
up €32,312 (+12.4%), from €260,632 to €292,944
- Tax, wage and social debts -€30,496
down €30,496 (-87.7%), from €34,784 to €4,288
- Gross operating margin -€95,792
down €95,792 (-68.9%), from €138,984 to €43,192
- Taxes -€24,154
down €24,154 (-74.3%), from €32,527 to €8,373
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 | €301,276 | €304,772 | +€3,495 | +1.2% |
| Fixed assets | 21/28 | €3,573 | €6,436 | +€2,863 | +80.1% |
| Tangible fixed assets | 22/27 | €3,573 | €6,436 | +€2,863 | +80.1% |
| Furniture and vehicles | 24 | €3,573 | €6,436 | +€2,863 | +80.1% |
| Current assets | 29/58 | €297,704 | €298,336 | +€632 | +0.2% |
| Amounts receivable within one year | 40/41 | €62,672 | €109,668 | +€46,997 | +75.0% |
| Trade receivables | 40 | €3,005 | €3,564 | +€559 | +18.6% |
| Other amounts receivable | 41 | €59,667 | €106,104 | +€46,437 | +77.8% |
| Cash at bank and in hand | 54/58 | €235,032 | €188,668 | -€46,364 | -19.7% |
| Total equity and liabilities | 10/49 | €301,276 | €304,772 | +€3,495 | +1.2% |
| Equity | 10/15 | €263,632 | €295,944 | +€32,312 | +12.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,632 | €292,944 | +€32,312 | +12.4% |
| Amounts payable | 17/49 | €37,644 | €8,828 | -€28,817 | -76.5% |
| Amounts payable within one year | 42/48 | €37,644 | €8,828 | -€28,817 | -76.5% |
| Financial debts | 43 | €52 | €10 | -€42 | -80.9% |
| Credit institutions | 430/8 | €52 | €10 | -€42 | -80.9% |
| Trade debts | 44 | €2,808 | €4,530 | +€1,722 | +61.3% |
| Suppliers | 440/4 | €2,808 | €4,530 | +€1,722 | +61.3% |
| Taxes, remuneration and social security | 45 | €34,784 | €4,288 | -€30,496 | -87.7% |
| Taxes | 450/3 | €34,784 | €4,288 | -€30,496 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €1,180 | +€639 | +118.2% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €138,984 | €43,192 | -€95,792 | -68.9% |
| Operating profit (loss) | 9901 | €138,443 | €42,012 | -€96,431 | -69.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,212 | €1,329 | +€117 | +9.7% |
| Recurring financial charges | 65 | €1,212 | €1,329 | +€117 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €137,232 | €40,685 | -€96,547 | -70.4% |
| Income taxes | 67/77 | €32,527 | €8,373 | -€24,154 | -74.3% |
| Profit (loss) for the period | 9904 | €104,705 | €32,312 | -€72,393 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,705 | €32,312 | -€72,393 | -69.1% |
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 3 October 2026 via checked.be.