LP ENGINEERING: 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 ENGINEERING
Largest movements
- Current investments +€30,061
up €30,061 (+51.5%), from €58,329 to €88,390
- Cash -€22,592
down €22,592 (-61.1%), from €36,988 to €14,396
mainly Other debts (-€41,700) and Current investments (-€30,061)
- Receivables within one year -€13,719
down €13,719 (-35.0%), from €39,204 to €25,485
of which Trade receivables: -€16,854
- Tangible fixed assets -€5,473
down €5,473 (-34.0%), from €16,106 to €10,632
- Other debts -€41,700
down €41,700 (-100.0%), from €41,700 to €0
- Reserves +€33,756
up €33,756 (+38.1%), from €88,645 to €122,401
- Tax, wage and social debts -€3,919
down €3,919 (-29.3%), from €13,380 to €9,461
- Gross operating margin -€9,126
down €9,126 (-14.5%), from €62,816 to €53,690
- Depreciation +€5,159
up €5,159 (+1642.9%), from €314 to €5,473
- Financial income +€4,979
new in 2025: €4,979
- Financial charges -€4,118
down €4,118 (-55.4%), from €7,439 to €3,321
- Taxes +€1,855
up €1,855 (+13.8%), from €13,449 to €15,304
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 | €150,627 | €138,903 | -€11,724 | -7.8% |
| Fixed assets | 21/28 | €16,106 | €10,632 | -€5,473 | -34.0% |
| Tangible fixed assets | 22/27 | €16,106 | €10,632 | -€5,473 | -34.0% |
| Furniture and vehicles | 24 | €16,106 | €10,632 | -€5,473 | -34.0% |
| Current assets | 29/58 | €134,521 | €128,271 | -€6,251 | -4.6% |
| Amounts receivable within one year | 40/41 | €39,204 | €25,485 | -€13,719 | -35.0% |
| Trade receivables | 40 | €39,204 | €22,350 | -€16,854 | -43.0% |
| Other amounts receivable | 41 | €0 | €3,135 | +€3,135 | |
| Current investments | 50/53 | €58,329 | €88,390 | +€30,061 | +51.5% |
| Cash at bank and in hand | 54/58 | €36,988 | €14,396 | -€22,592 | -61.1% |
| Total equity and liabilities | 10/49 | €150,627 | €138,903 | -€11,724 | -7.8% |
| Equity | 10/15 | €90,645 | €124,401 | +€33,756 | +37.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €88,645 | €122,401 | +€33,756 | +38.1% |
| Distributable reserves | 133 | €88,645 | €122,401 | +€33,756 | +38.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,982 | €14,502 | -€45,480 | -75.8% |
| Amounts payable within one year | 42/48 | €58,482 | €13,002 | -€45,480 | -77.8% |
| Trade debts | 44 | €3,402 | €3,541 | +€138 | +4.1% |
| Suppliers | 440/4 | €3,402 | €3,541 | +€138 | +4.1% |
| Taxes, remuneration and social security | 45 | €13,380 | €9,461 | -€3,919 | -29.3% |
| Taxes | 450/3 | €13,380 | €9,461 | -€3,919 | -29.3% |
| Other amounts payable | 47/48 | €41,700 | €0 | -€41,700 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €5,473 | +€5,159 | +1642.9% |
| Other operating charges | 640/8 | €607 | €815 | +€208 | +34.2% |
| Gross operating margin | 9900 | €62,816 | €53,690 | -€9,126 | -14.5% |
| Operating profit (loss) | 9901 | €61,894 | €47,402 | -€14,492 | -23.4% |
| Financial income | 75/76B | - | €4,979 | +€4,979 | |
| Recurring financial income | 75 | - | €4,979 | +€4,979 | |
| Financial charges | 65/66B | €7,439 | €3,321 | -€4,118 | -55.4% |
| Recurring financial charges | 65 | €7,439 | €3,321 | -€4,118 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €54,456 | €49,060 | -€5,396 | -9.9% |
| Income taxes | 67/77 | €13,449 | €15,304 | +€1,855 | +13.8% |
| Profit (loss) for the period | 9904 | €41,007 | €33,756 | -€7,251 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,007 | €33,756 | -€7,251 | -17.7% |
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 8 October 2026 via checked.be.