LP&GD CONSULT: 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&GD CONSULT
Largest movements
- Cash +€18,109
up €18,109 (+115%), from €15,721 to €33,831
mainly Net result for the year (+€24,049) and Tax, wage and social debts (+€2,592)
- Deferred charges and accrued income +€4,273
new in 2025: €4,273
- Tangible fixed assets +€2,505
new in 2025: €2,505
- Receivables within one year +€1,143
up €1,143 (+414%), from €276 to €1,419
of which Other amounts receivable: +€1,041
- Profit (loss) carried forward +€24,049
up €24,049 (+302%), from €7,967 to €32,016
- Tax, wage and social debts +€2,592
up €2,592 (+58.8%), from €4,404 to €6,996
- Trade debts -€610
down €610 (-97.4%), from €626 to €16
- Gross operating margin +€22,174
up €22,174 (+223%), from €9,958 to €32,132
- Taxes +€4,279
up €4,279 (+215%), from €1,992 to €6,270
- Financial charges +€1,088
new in 2025: €1,088
- Other operating charges +€482
new in 2025: €482
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 | €15,998 | €42,028 | +€26,030 | +163% |
| Fixed assets | 21/28 | - | €2,505 | +€2,505 | |
| Tangible fixed assets | 22/27 | - | €2,505 | +€2,505 | |
| Plant, machinery and equipment | 23 | - | €2,505 | +€2,505 | |
| Current assets | 29/58 | €15,998 | €39,523 | +€23,525 | +147% |
| Amounts receivable within one year | 40/41 | €276 | €1,419 | +€1,143 | +414% |
| Trade receivables | 40 | - | €102 | +€102 | |
| Other amounts receivable | 41 | €276 | €1,317 | +€1,041 | +377% |
| Cash at bank and in hand | 54/58 | €15,721 | €33,831 | +€18,109 | +115% |
| Deferred charges and accrued income | 490/1 | - | €4,273 | +€4,273 | |
| Total equity and liabilities | 10/49 | €15,998 | €42,028 | +€26,030 | +163% |
| Equity | 10/15 | €9,967 | €34,016 | +€24,049 | +241% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,967 | €32,016 | +€24,049 | +302% |
| Amounts payable | 17/49 | €6,031 | €8,012 | +€1,981 | +32.9% |
| Amounts payable within one year | 42/48 | €5,031 | €7,012 | +€1,981 | +39.4% |
| Trade debts | 44 | €626 | €16 | -€610 | -97.4% |
| Suppliers | 440/4 | €626 | €16 | -€610 | -97.4% |
| Taxes, remuneration and social security | 45 | €4,404 | €6,996 | +€2,592 | +58.8% |
| Taxes | 450/3 | €4,404 | €6,996 | +€2,592 | +58.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €243 | +€243 | |
| Other operating charges | 640/8 | - | €482 | +€482 | |
| Gross operating margin | 9900 | €9,958 | €32,132 | +€22,174 | +223% |
| Operating profit (loss) | 9901 | €9,958 | €31,407 | +€21,449 | +215% |
| Financial charges | 65/66B | - | €1,088 | +€1,088 | |
| Recurring financial charges | 65 | - | €1,088 | +€1,088 | |
| Profit (loss) for the period before taxes | 9903 | €9,958 | €30,319 | +€20,361 | +204% |
| Income taxes | 67/77 | €1,992 | €6,270 | +€4,279 | +215% |
| Profit (loss) for the period | 9904 | €7,967 | €24,049 | +€16,082 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €7,967 | €24,049 | +€16,082 | +202% |
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 14 October 2026 via checked.be.