LP H CONCEPT: 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 H CONCEPT
Largest movements
- Cash +€6,613
up €6,613 (+194%), from €3,408 to €10,020
mainly Net result for the year (+€3,116) and Receivables within one year (+€1,926)
- Receivables within one year -€1,926
down €1,926 (-39.2%), from €4,910 to €2,983
of which Trade receivables: -€3,489
- Profit (loss) carried forward +€3,116
up €3,116 (+59.0%), from -€5,283 to -€2,167
- Trade debts +€1,448
up €1,448 (+777%), from €186 to €1,634
- Gross operating margin +€10,759
up €10,759, from -€5,453 to €5,307
- Other operating charges -€479
down €479 (-40.7%), from €1,177 to €698
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 | €20,272 | €24,949 | +€4,677 | +23.1% |
| Fixed assets | 21/28 | €11,161 | €11,024 | -€138 | -1.2% |
| Tangible fixed assets | 22/27 | €11,161 | €11,024 | -€138 | -1.2% |
| Plant, machinery and equipment | 23 | €11,161 | €11,024 | -€138 | -1.2% |
| Current assets | 29/58 | €9,110 | €13,925 | +€4,815 | +52.8% |
| Amounts receivable within one year | 40/41 | €4,910 | €2,983 | -€1,926 | -39.2% |
| Trade receivables | 40 | €4,576 | €1,087 | -€3,489 | -76.3% |
| Other amounts receivable | 41 | €334 | €1,897 | +€1,563 | +469% |
| Cash at bank and in hand | 54/58 | €3,408 | €10,020 | +€6,613 | +194% |
| Deferred charges and accrued income | 490/1 | €793 | €921 | +€128 | +16.2% |
| Total equity and liabilities | 10/49 | €20,272 | €24,949 | +€4,677 | +23.1% |
| Equity | 10/15 | €19,717 | €22,833 | +€3,116 | +15.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,283 | -€2,167 | +€3,116 | +59.0% |
| Amounts payable | 17/49 | €554 | €2,116 | +€1,562 | +282% |
| Amounts payable within one year | 42/48 | €554 | €2,116 | +€1,562 | +282% |
| Trade debts | 44 | €186 | €1,634 | +€1,448 | +777% |
| Suppliers | 440/4 | €186 | €1,634 | +€1,448 | +777% |
| Taxes, remuneration and social security | 45 | €144 | €144 | = | 0.0% |
| Taxes | 450/3 | €144 | €144 | = | 0.0% |
| Other amounts payable | 47/48 | €224 | €338 | +€114 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,520 | €1,529 | +€9 | +0.6% |
| Other operating charges | 640/8 | €1,177 | €698 | -€479 | -40.7% |
| Gross operating margin | 9900 | -€5,453 | €5,307 | +€10,759 | |
| Operating profit (loss) | 9901 | -€8,150 | €3,079 | +€11,229 | |
| Financial income | 75/76B | €11 | €36 | +€25 | +230% |
| Recurring financial income | 75 | €11 | €36 | +€25 | +230% |
| Financial charges | 65/66B | €3 | - | -€3 | |
| Recurring financial charges | 65 | €3 | - | -€3 | |
| Profit (loss) for the period before taxes | 9903 | -€8,142 | €3,116 | +€11,258 | |
| Profit (loss) for the period | 9904 | -€8,142 | €3,116 | +€11,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,142 | €3,116 | +€11,258 |
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 25 October 2026 via checked.be.