LP Lex: 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 Lex
Largest movements
- Receivables after one year +€8,415
new in 2025: €8,415
- Receivables within one year -€5,852
no longer reported in 2025 (was €5,852)
- Financial fixed assets +€3,060
new in 2025: €3,060
- Cash +€197
up €197 (+11.4%), from €1,739 to €1,936
mainly Receivables within one year (+€5,852) and Net result for the year (+€4,925)
- Profit (loss) carried forward +€4,092
up €4,092 (+145.8%), from €2,807 to €6,899
- Tax, wage and social debts +€3,887
up €3,887 (+178.6%), from €2,176 to €6,063
- Other debts -€1,730
no longer reported in 2025 (was €1,730)
- Trade debts -€427
down €427 (-48.7%), from €877 to €450
- Gross operating margin +€6,430
up €6,430 (+162.7%), from €3,952 to €10,381
- Financial charges +€2,478
up €2,478 (+2217.1%), from €112 to €2,590
- Taxes +€1,834
up €1,834 (+177.5%), from €1,033 to €2,867
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 | €7,591 | €13,411 | +€5,821 | +76.7% |
| Fixed assets | 21/28 | - | €3,060 | +€3,060 | |
| Financial fixed assets | 28 | - | €3,060 | +€3,060 | |
| Current assets | 29/58 | €7,591 | €10,351 | +€2,760 | +36.4% |
| Amounts receivable after more than one year | 29 | - | €8,415 | +€8,415 | |
| Trade receivables | 290 | - | €8,415 | +€8,415 | |
| Amounts receivable within one year | 40/41 | €5,852 | - | -€5,852 | |
| Trade receivables | 40 | €5,852 | - | -€5,852 | |
| Cash at bank and in hand | 54/58 | €1,739 | €1,936 | +€197 | +11.4% |
| Total equity and liabilities | 10/49 | €7,591 | €13,411 | +€5,821 | +76.7% |
| Equity | 10/15 | €2,807 | €6,899 | +€4,092 | +145.8% |
| Profit (loss) carried forward | 14 | €2,807 | €6,899 | +€4,092 | +145.8% |
| Amounts payable | 17/49 | €4,784 | €6,513 | +€1,729 | +36.1% |
| Amounts payable within one year | 42/48 | €4,784 | €6,513 | +€1,729 | +36.1% |
| Trade debts | 44 | €877 | €450 | -€427 | -48.7% |
| Suppliers | 440/4 | €877 | €450 | -€427 | -48.7% |
| Taxes, remuneration and social security | 45 | €2,176 | €6,063 | +€3,887 | +178.6% |
| Taxes | 450/3 | €2,176 | €6,063 | +€3,887 | +178.6% |
| Other amounts payable | 47/48 | €1,730 | - | -€1,730 | |
| Gross operating margin | 9900 | €3,952 | €10,381 | +€6,430 | +162.7% |
| Operating profit (loss) | 9901 | €3,952 | €10,381 | +€6,430 | +162.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €112 | €2,590 | +€2,478 | +2217.1% |
| Recurring financial charges | 65 | €112 | €2,590 | +€2,478 | +2217.1% |
| Profit (loss) for the period before taxes | 9903 | €3,840 | €7,792 | +€3,952 | +102.9% |
| Income taxes | 67/77 | €1,033 | €2,867 | +€1,834 | +177.5% |
| Profit (loss) for the period | 9904 | €2,807 | €4,925 | +€2,118 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,807 | €4,925 | +€2,118 | +75.4% |
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 29 September 2026 via checked.be.