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
- Tangible fixed assets -€15,824
down €15,824 (-65.9%), from €24,006 to €8,182
of which Furniture and vehicles: -€13,632
- Deferred charges and accrued income +€9,802
up €9,802 (+1285.4%), from €763 to €10,564
- Cash +€7,588
up €7,588 (+47.6%), from €15,949 to €23,537
mainly Depreciation (+€15,824) and Net result for the year (+€7,640)
- Profit (loss) carried forward +€7,640
up €7,640 (+5.1%), from -€150,637 to -€142,997
- Trade debts -€3,223
down €3,223 (-53.8%), from €5,993 to €2,770
- Other debts -€2,832
down €2,832 (-2.3%), from €121,298 to €118,465
- Gross operating margin +€8,716
up €8,716 (+56.0%), from €15,554 to €24,270
- Depreciation -€403
down €403 (-2.5%), from €16,226 to €15,824
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 | €40,967 | €42,533 | +€1,566 | +3.8% |
| Fixed assets | 21/28 | €24,256 | €8,432 | -€15,824 | -65.2% |
| Tangible fixed assets | 22/27 | €24,006 | €8,182 | -€15,824 | -65.9% |
| Furniture and vehicles | 24 | €15,658 | €2,026 | -€13,632 | -87.1% |
| Other tangible fixed assets | 26 | €8,347 | €6,156 | -€2,191 | -26.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €16,711 | €34,101 | +€17,390 | +104.1% |
| Cash at bank and in hand | 54/58 | €15,949 | €23,537 | +€7,588 | +47.6% |
| Deferred charges and accrued income | 490/1 | €763 | €10,564 | +€9,802 | +1285.4% |
| Total equity and liabilities | 10/49 | €40,967 | €42,533 | +€1,566 | +3.8% |
| Equity | 10/15 | -€87,637 | -€79,997 | +€7,640 | +8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,637 | -€142,997 | +€7,640 | +5.1% |
| Amounts payable | 17/49 | €128,604 | €122,530 | -€6,074 | -4.7% |
| Amounts payable within one year | 42/48 | €128,604 | €122,530 | -€6,074 | -4.7% |
| Trade debts | 44 | €5,993 | €2,770 | -€3,223 | -53.8% |
| Suppliers | 440/4 | €5,993 | €2,770 | -€3,223 | -53.8% |
| Taxes, remuneration and social security | 45 | €1,312 | €1,294 | -€18 | -1.4% |
| Taxes | 450/3 | €1,312 | €1,294 | -€18 | -1.4% |
| Other amounts payable | 47/48 | €121,298 | €118,465 | -€2,832 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,226 | €15,824 | -€403 | -2.5% |
| Other operating charges | 640/8 | €57 | €267 | +€211 | +370.3% |
| Gross operating margin | 9900 | €15,554 | €24,270 | +€8,716 | +56.0% |
| Operating profit (loss) | 9901 | -€730 | €8,179 | +€8,908 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €334 | €376 | +€42 | +12.6% |
| Recurring financial charges | 65 | €334 | €376 | +€42 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,063 | €7,804 | +€8,867 | |
| Income taxes | 67/77 | €171 | €164 | -€8 | -4.6% |
| Profit (loss) for the period | 9904 | -€1,234 | €7,640 | +€8,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,234 | €7,640 | +€8,874 |
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 30 September 2026 via checked.be.