LP Equiservices: 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 Equiservices
Largest movements
- Deferred charges and accrued income +€13,590
up €13,590 (+1,945%), from €699 to €14,289
- Cash +€10,947
up €10,947 (+28.5%), from €38,439 to €49,386
mainly Net result for the year (+€27,173) and Depreciation (+€3,922)
- Receivables within one year -€3,657
down €3,657 (-49.1%), from €7,446 to €3,789
of which Trade receivables: -€4,147
- Stocks and contracts +€2,750
up €2,750 (+7.0%), from €39,017 to €41,767
- Reserves +€27,173
up €27,173 (+40.3%), from €67,356 to €94,528
- Tax, wage and social debts -€5,681
down €5,681 (-78.6%), from €7,224 to €1,543
- Current portion of long-term debt +€1,683
up €1,683, from €0 to €1,683
- Gross operating margin +€7,916
up €7,916 (+24.1%), from €32,787 to €40,702
- Taxes +€1,939
up €1,939 (+29.7%), from €6,535 to €8,474
- Other operating charges -€933
down €933 (-52.6%), from €1,774 to €841
- Depreciation +€792
up €792 (+25.3%), from €3,130 to €3,922
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 | €107,986 | €131,249 | +€23,263 | +21.5% |
| Fixed assets | 21/28 | €22,385 | €22,017 | -€368 | -1.6% |
| Tangible fixed assets | 22/27 | €22,385 | €22,017 | -€368 | -1.6% |
| Plant, machinery and equipment | 23 | €3,651 | €4,131 | +€481 | +13.2% |
| Furniture and vehicles | 24 | - | €1,466 | +€1,466 | |
| Other tangible fixed assets | 26 | €18,735 | €16,419 | -€2,315 | -12.4% |
| Current assets | 29/58 | €85,601 | €109,231 | +€23,631 | +27.6% |
| Stocks and contracts in progress | 3 | €39,017 | €41,767 | +€2,750 | +7.0% |
| Stocks | 30/36 | €39,017 | €41,767 | +€2,750 | +7.0% |
| Amounts receivable within one year | 40/41 | €7,446 | €3,789 | -€3,657 | -49.1% |
| Trade receivables | 40 | €7,428 | €3,281 | -€4,147 | -55.8% |
| Other amounts receivable | 41 | €18 | €508 | +€490 | +2,722% |
| Cash at bank and in hand | 54/58 | €38,439 | €49,386 | +€10,947 | +28.5% |
| Deferred charges and accrued income | 490/1 | €699 | €14,289 | +€13,590 | +1,945% |
| Total equity and liabilities | 10/49 | €107,986 | €131,249 | +€23,263 | +21.5% |
| Equity | 10/15 | €96,855 | €124,027 | +€27,173 | +28.1% |
| Contributions | 10/11 | €29,499 | €29,499 | = | 0.0% |
| Reserves | 13 | €67,356 | €94,528 | +€27,173 | +40.3% |
| Distributable reserves | 133 | €67,356 | €94,528 | +€27,173 | +40.3% |
| Amounts payable | 17/49 | €11,131 | €7,221 | -€3,910 | -35.1% |
| Amounts payable within one year | 42/48 | €10,817 | €7,221 | -€3,596 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €1,683 | +€1,683 | |
| Trade debts | 44 | €3,594 | €3,996 | +€402 | +11.2% |
| Suppliers | 440/4 | €3,594 | €3,996 | +€402 | +11.2% |
| Taxes, remuneration and social security | 45 | €7,224 | €1,543 | -€5,681 | -78.6% |
| Taxes | 450/3 | €7,224 | €1,543 | -€5,681 | -78.6% |
| Accrued charges and deferred income | 492/3 | €314 | €0 | -€314 | -100% |
| Non-recurring operating income | 76A | - | €10,825 | +€10,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,130 | €3,922 | +€792 | +25.3% |
| Other operating charges | 640/8 | €1,774 | €841 | -€933 | -52.6% |
| Gross operating margin | 9900 | €32,787 | €40,702 | +€7,916 | +24.1% |
| Operating profit (loss) | 9901 | €27,883 | €35,940 | +€8,057 | +28.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €203 | €293 | +€90 | +44.1% |
| Recurring financial charges | 65 | €203 | €293 | +€90 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €27,681 | €35,647 | +€7,966 | +28.8% |
| Income taxes | 67/77 | €6,535 | €8,474 | +€1,939 | +29.7% |
| Profit (loss) for the period | 9904 | €21,146 | €27,173 | +€6,027 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,146 | €27,173 | +€6,027 | +28.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.