LP Diensten: 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 Diensten
Largest movements
- Tangible fixed assets -€1,790
down €1,790 (-44.0%), from €4,067 to €2,277
of which Plant, machinery and equipment: -€1,790
- Receivables within one year -€612
down €612 (-4.5%), from €13,703 to €13,091
of which Trade receivables: -€612
- Cash -€546
down €546 (-95.3%), from €573 to €27
mainly Net result for the year (-€45,562) and Tax, wage and social debts (-€2,018)
- Profit (loss) carried forward -€45,562
down €45,562 (-13,891%), from -€328 to -€45,890
- Other debts +€36,718
up €36,718 (+3,126%), from €1,175 to €37,892
- Trade debts +€7,914
up €7,914 (+209%), from €3,795 to €11,709
- Tax, wage and social debts -€2,018
down €2,018 (-35.2%), from €5,737 to €3,719
of which Remuneration and social security: -€1,500
- Gross operating margin -€61,479
down €61,479, from €20,476 to -€41,003
- Taxes -€1,161
down €1,161 (-100%), from €1,161 to €0
- Other operating charges +€914
up €914 (+71.5%), from €1,279 to €2,194
- Depreciation +€892
up €892 (+99.4%), from €898 to €1,790
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,343 | €15,395 | -€2,948 | -16.1% |
| Fixed assets | 21/28 | €4,067 | €2,277 | -€1,790 | -44.0% |
| Tangible fixed assets | 22/27 | €4,067 | €2,277 | -€1,790 | -44.0% |
| Plant, machinery and equipment | 23 | €4,067 | €2,277 | -€1,790 | -44.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €14,276 | €13,118 | -€1,158 | -8.1% |
| Amounts receivable within one year | 40/41 | €13,703 | €13,091 | -€612 | -4.5% |
| Trade receivables | 40 | €13,703 | €13,091 | -€612 | -4.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €573 | €27 | -€546 | -95.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €18,343 | €15,395 | -€2,948 | -16.1% |
| Equity | 10/15 | €7,636 | -€37,925 | -€45,562 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,964 | €2,964 | = | 0.0% |
| Distributable reserves | 133 | €2,964 | €2,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€328 | -€45,890 | -€45,562 | -13,891% |
| Amounts payable | 17/49 | €10,707 | €53,320 | +€42,614 | +398% |
| Amounts payable within one year | 42/48 | €10,707 | €53,320 | +€42,614 | +398% |
| Trade debts | 44 | €3,795 | €11,709 | +€7,914 | +209% |
| Suppliers | 440/4 | €3,795 | €11,709 | +€7,914 | +209% |
| Taxes, remuneration and social security | 45 | €5,737 | €3,719 | -€2,018 | -35.2% |
| Taxes | 450/3 | €3,237 | €2,719 | -€518 | -16.0% |
| Remuneration and social security | 454/9 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Other amounts payable | 47/48 | €1,175 | €37,892 | +€36,718 | +3,126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €1,790 | +€892 | +99.4% |
| Other operating charges | 640/8 | €1,279 | €2,194 | +€914 | +71.5% |
| Gross operating margin | 9900 | €20,476 | -€41,003 | -€61,479 | |
| Operating profit (loss) | 9901 | €18,298 | -€44,987 | -€63,285 | |
| Financial income | 75/76B | €175 | €31 | -€144 | -82.1% |
| Recurring financial income | 75 | €175 | €31 | -€144 | -82.1% |
| Financial charges | 65/66B | €805 | €606 | -€199 | -24.7% |
| Recurring financial charges | 65 | €805 | €606 | -€199 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €17,669 | -€45,562 | -€63,230 | |
| Income taxes | 67/77 | €1,161 | €0 | -€1,161 | -100% |
| Profit (loss) for the period | 9904 | €16,508 | -€45,562 | -€62,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,508 | -€45,562 | -€62,069 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.