LP CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€350,426
up €350,426 (+36.3%), from €965,156 to €1.3m
of which Land and buildings: +€351,283
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€83,921
up €83,921 (+317%), from €26,477 to €110,397
mainly Debts after one year (+€222,317) and Current investments (+€150,000)
- Debts after one year +€222,317
up €222,317 (+34.8%), from €638,093 to €860,410
of which Financial debts: +€220,567
- Current portion of long-term debt +€25,261
up €25,261 (+44.4%), from €56,897 to €82,157
- Depreciation +€53,002
up €53,002 (+127%), from €41,695 to €94,697
- Gross operating margin +€16,151
up €16,151 (+12.8%), from €126,414 to €142,565
- Financial charges +€9,505
up €9,505 (+38.8%), from €24,483 to €33,988
- Taxes -€3,122
down €3,122 (-46.3%), from €6,741 to €3,619
- Other operating charges +€1,725
up €1,725 (+53.9%), from €3,198 to €4,922
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 | €1,180,186 | €1,452,236 | +€272,050 | +23.1% |
| Fixed assets | 21/28 | €965,206 | €1,315,632 | +€350,426 | +36.3% |
| Tangible fixed assets | 22/27 | €965,156 | €1,315,582 | +€350,426 | +36.3% |
| Land and buildings | 22 | €962,905 | €1,314,188 | +€351,283 | +36.5% |
| Plant, machinery and equipment | 23 | €1,074 | €496 | -€578 | -53.8% |
| Furniture and vehicles | 24 | €1,177 | €898 | -€278 | -23.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €214,980 | €136,604 | -€78,376 | -36.5% |
| Amounts receivable within one year | 40/41 | €35,342 | €22,506 | -€12,836 | -36.3% |
| Trade receivables | 40 | €33,048 | €17,073 | -€15,975 | -48.3% |
| Other amounts receivable | 41 | €2,294 | €5,433 | +€3,139 | +137% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €26,477 | €110,397 | +€83,921 | +317% |
| Deferred charges and accrued income | 490/1 | €3,162 | €3,700 | +€539 | +17.0% |
| Total equity and liabilities | 10/49 | €1,180,186 | €1,452,236 | +€272,050 | +23.1% |
| Equity | 10/15 | €450,853 | €457,477 | +€6,624 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €438,453 | €445,077 | +€6,624 | +1.5% |
| Distributable reserves | 133 | €438,453 | €445,077 | +€6,624 | +1.5% |
| Amounts payable | 17/49 | €729,333 | €994,759 | +€265,426 | +36.4% |
| Amounts payable after more than one year | 17 | €638,093 | €860,410 | +€222,317 | +34.8% |
| Financial debts | 170/4 | €636,543 | €857,110 | +€220,567 | +34.7% |
| Other amounts payable | 178/9 | €1,550 | €3,300 | +€1,750 | +113% |
| Amounts payable within one year | 42/48 | €84,201 | €126,384 | +€42,183 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €56,897 | €82,157 | +€25,261 | +44.4% |
| Financial debts | 43 | - | €347 | +€347 | |
| Credit institutions | 430/8 | - | €347 | +€347 | |
| Trade debts | 44 | €2,105 | €13,927 | +€11,822 | +562% |
| Suppliers | 440/4 | €2,105 | €13,927 | +€11,822 | +562% |
| Taxes, remuneration and social security | 45 | €4,984 | €10,257 | +€5,272 | +106% |
| Taxes | 450/3 | €1,685 | €6,936 | +€5,250 | +312% |
| Remuneration and social security | 454/9 | €3,299 | €3,321 | +€22 | +0.7% |
| Other amounts payable | 47/48 | €20,215 | €19,696 | -€519 | -2.6% |
| Accrued charges and deferred income | 492/3 | €7,039 | €7,966 | +€926 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,695 | €94,697 | +€53,002 | +127% |
| Other operating charges | 640/8 | €3,198 | €4,922 | +€1,725 | +53.9% |
| Gross operating margin | 9900 | €126,414 | €142,565 | +€16,151 | +12.8% |
| Operating profit (loss) | 9901 | €81,521 | €42,946 | -€38,575 | -47.3% |
| Financial income | 75/76B | €702 | €1,285 | +€584 | +83.2% |
| Recurring financial income | 75 | €702 | €1,285 | +€584 | +83.2% |
| Financial charges | 65/66B | €24,483 | €33,988 | +€9,505 | +38.8% |
| Recurring financial charges | 65 | €24,483 | €33,988 | +€9,505 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €57,739 | €10,243 | -€47,496 | -82.3% |
| Income taxes | 67/77 | €6,741 | €3,619 | -€3,122 | -46.3% |
| Profit (loss) for the period | 9904 | €50,998 | €6,624 | -€44,374 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,998 | €6,624 | -€44,374 | -87.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.