LP INDUSTRIE: 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 INDUSTRIE
Largest movements
- Receivables within one year -€90,576
down €90,576 (-19.0%), from €477,700 to €387,124
of which Trade receivables: -€89,973
- Cash +€65,554
up €65,554 (+11.4%), from €572,995 to €638,549
mainly Net result for the year (+€123,404) and Receivables within one year (+€90,576)
- Stocks and contracts +€48,766
up €48,766 (+13.2%), from €370,818 to €419,584
- Tangible fixed assets -€22,339
down €22,339 (-18.3%), from €121,871 to €99,533
of which Plant, machinery and equipment: -€13,928
- Trade debts -€87,289
down €87,289 (-37.2%), from €234,706 to €147,417
- Other debts +€75,715
up €75,715 (+96.2%), from €78,681 to €154,395
- Reserves +€47,974
up €47,974 (+4.4%), from €1.1m to €1.1m
of which Distributable reserves: +€47,974
- Tax, wage and social debts -€37,972
down €37,972 (-61.5%), from €61,770 to €23,798
of which Taxes: -€34,838
- Gross operating margin -€63,209
down €63,209 (-17.0%), from €371,664 to €308,455
- Staff costs -€22,103
down €22,103 (-18.2%), from €121,140 to €99,037
- Taxes -€18,239
down €18,239 (-26.6%), from €68,617 to €50,377
- Write-downs +€10,719
up €10,719 (+274%), from €3,916 to €14,635
- Financial income -€5,302
down €5,302 (-36.0%), from €14,734 to €9,432
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 | €1,551,284 | €1,549,754 | -€1,530 | -0.1% |
| Fixed assets | 21/28 | €121,975 | €99,637 | -€22,339 | -18.3% |
| Tangible fixed assets | 22/27 | €121,871 | €99,533 | -€22,339 | -18.3% |
| Land and buildings | 22 | €21,180 | €18,794 | -€2,386 | -11.3% |
| Plant, machinery and equipment | 23 | €85,777 | €71,849 | -€13,928 | -16.2% |
| Furniture and vehicles | 24 | €14,915 | €8,890 | -€6,025 | -40.4% |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €1,429,309 | €1,450,118 | +€20,809 | +1.5% |
| Stocks and contracts in progress | 3 | €370,818 | €419,584 | +€48,766 | +13.2% |
| Stocks | 30/36 | €370,818 | €419,584 | +€48,766 | +13.2% |
| Amounts receivable within one year | 40/41 | €477,700 | €387,124 | -€90,576 | -19.0% |
| Trade receivables | 40 | €477,063 | €387,090 | -€89,973 | -18.9% |
| Other amounts receivable | 41 | €637 | €34 | -€603 | -94.6% |
| Cash at bank and in hand | 54/58 | €572,995 | €638,549 | +€65,554 | +11.4% |
| Deferred charges and accrued income | 490/1 | €7,795 | €4,860 | -€2,935 | -37.7% |
| Total equity and liabilities | 10/49 | €1,551,284 | €1,549,754 | -€1,530 | -0.1% |
| Equity | 10/15 | €1,176,128 | €1,224,102 | +€47,974 | +4.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €1,086,128 | €1,134,102 | +€47,974 | +4.4% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,000 | €9,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,039,628 | €1,087,602 | +€47,974 | +4.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €375,156 | €325,652 | -€49,504 | -13.2% |
| Amounts payable within one year | 42/48 | €375,156 | €325,610 | -€49,546 | -13.2% |
| Trade debts | 44 | €234,706 | €147,417 | -€87,289 | -37.2% |
| Suppliers | 440/4 | €234,706 | €147,417 | -€87,289 | -37.2% |
| Taxes, remuneration and social security | 45 | €61,770 | €23,798 | -€37,972 | -61.5% |
| Taxes | 450/3 | €47,479 | €12,642 | -€34,838 | -73.4% |
| Remuneration and social security | 454/9 | €14,290 | €11,156 | -€3,134 | -21.9% |
| Other amounts payable | 47/48 | €78,681 | €154,395 | +€75,715 | +96.2% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Non-recurring operating income | 76A | €2,976 | €0 | -€2,976 | -100% |
| Remuneration, social security and pensions | 62 | €121,140 | €99,037 | -€22,103 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,811 | €23,702 | +€2,891 | +13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,916 | €14,635 | +€10,719 | +274% |
| Other operating charges | 640/8 | €5,602 | €5,910 | +€308 | +5.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €371,664 | €308,455 | -€63,209 | -17.0% |
| Operating profit (loss) | 9901 | €220,196 | €165,171 | -€55,025 | -25.0% |
| Financial income | 75/76B | €14,734 | €9,432 | -€5,302 | -36.0% |
| Recurring financial income | 75 | €14,734 | €9,432 | -€5,302 | -36.0% |
| Financial charges | 65/66B | €3,120 | €822 | -€2,298 | -73.7% |
| Recurring financial charges | 65 | €3,120 | €822 | -€2,298 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €231,810 | €173,781 | -€58,029 | -25.0% |
| Income taxes | 67/77 | €68,617 | €50,377 | -€18,239 | -26.6% |
| Profit (loss) for the period | 9904 | €163,194 | €123,404 | -€39,790 | -24.4% |
| Transfer from tax-exempt reserves | 789 | €5 | €0 | -€5 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €163,198 | €123,404 | -€39,794 | -24.4% |
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 13 October 2026 via checked.be.