LP MANCONSULT: 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 MANCONSULT
Largest movements
- Tangible fixed assets +€1.7m
up €1.7m (+179%), from €929,250 to €2.6m
of which Land and buildings: +€1.6m
- Stocks and contracts +€825,626
up €825,626 (+59.6%), from €1.4m to €2.2m
- Cash +€142,442
up €142,442 (+1,249%), from €11,408 to €153,850
mainly Debts after one year (+€1.4m) and Short-term financial debts (+€540,037)
- Receivables within one year +€96,432
up €96,432 (+175%), from €54,999 to €151,430
of which Trade receivables: +€97,226
- Financial fixed assets +€95,000
new in 2025: €95,000
- Debts after one year +€1.4m
up €1.4m (+196%), from €719,505 to €2.1m
- Short-term financial debts +€540,037
new in 2025: €540,037
- Other debts +€254,494
up €254,494 (+18.8%), from €1.4m to €1.6m
- Tax, wage and social debts +€241,748
up €241,748 (+421%), from €57,436 to €299,184
of which Taxes: +€210,748
- Profit (loss) carried forward +€138,134
up €138,134 (+82.3%), from €167,755 to €305,889
- Turnover +€1.2m
up €1.2m (+281%), from €410,869 to €1.6m
- Purchases and services +€930,523
up €930,523 (+397%), from €234,371 to €1.2m
- Depreciation +€163,691
up €163,691 (+734%), from €22,287 to €185,978
- Gross operating margin +€120,337
up €120,337 (+41.1%), from €292,788 to €413,125
- Financial charges +€31,731
up €31,731 (+278%), from €11,406 to €43,137
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 | €2,450,607 | €5,205,801 | +€2.8m | +112% |
| Fixed assets | 21/28 | €929,250 | €2,689,423 | +€1.8m | +189% |
| Tangible fixed assets | 22/27 | €929,250 | €2,594,423 | +€1.7m | +179% |
| Land and buildings | 22 | €848,439 | €2,431,515 | +€1.6m | +187% |
| Plant, machinery and equipment | 23 | €52,410 | €105,060 | +€52,650 | +100% |
| Furniture and vehicles | 24 | €27,378 | €57,070 | +€29,691 | +108% |
| Other tangible fixed assets | 26 | €1,022 | €777 | -€245 | -23.9% |
| Financial fixed assets | 28 | - | €95,000 | +€95,000 | |
| Current assets | 29/58 | €1,521,356 | €2,516,378 | +€995,021 | +65.4% |
| Stocks and contracts in progress | 3 | €1,385,014 | €2,210,640 | +€825,626 | +59.6% |
| Stocks | 30/36 | €1,385,014 | €2,210,640 | +€825,626 | +59.6% |
| Amounts receivable within one year | 40/41 | €54,999 | €151,430 | +€96,432 | +175% |
| Trade receivables | 40 | €53,998 | €151,224 | +€97,226 | +180% |
| Other amounts receivable | 41 | €1,001 | €206 | -€795 | -79.4% |
| Cash at bank and in hand | 54/58 | €11,408 | €153,850 | +€142,442 | +1,249% |
| Deferred charges and accrued income | 490/1 | €69,936 | €457 | -€69,478 | -99.3% |
| Total equity and liabilities | 10/49 | €2,450,607 | €5,205,801 | +€2.8m | +112% |
| Equity | 10/15 | €170,755 | €308,889 | +€138,134 | +80.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,755 | €305,889 | +€138,134 | +82.3% |
| Amounts payable | 17/49 | €2,279,851 | €4,896,912 | +€2.6m | +115% |
| Amounts payable after more than one year | 17 | €719,505 | €2,131,901 | +€1.4m | +196% |
| Financial debts | 170/4 | €719,505 | €2,131,901 | +€1.4m | +196% |
| Amounts payable within one year | 42/48 | €1,560,347 | €2,765,011 | +€1.2m | +77.2% |
| Current portion of amounts payable after more than one year | 42 | €54,186 | €166,389 | +€112,203 | +207% |
| Financial debts | 43 | - | €540,037 | +€540,037 | |
| Credit institutions | 430/8 | - | €540,037 | +€540,037 | |
| Trade debts | 44 | €93,355 | €149,537 | +€56,182 | +60.2% |
| Suppliers | 440/4 | €93,355 | €149,537 | +€56,182 | +60.2% |
| Advances received on contracts in progress | 46 | €4,000 | €4,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €57,436 | €299,184 | +€241,748 | +421% |
| Taxes | 450/3 | €45,436 | €256,184 | +€210,748 | +464% |
| Remuneration and social security | 454/9 | €12,000 | €43,000 | +€31,000 | +258% |
| Other amounts payable | 47/48 | €1,351,370 | €1,605,864 | +€254,494 | +18.8% |
| Turnover | 70 | €410,869 | €1,564,299 | +€1.2m | +281% |
| Non-recurring operating income | 76A | €114,529 | €11,570 | -€102,958 | -89.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,371 | €1,164,893 | +€930,523 | +397% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,287 | €185,978 | +€163,691 | +734% |
| Other operating charges | 640/8 | €5,786 | €4,850 | -€936 | -16.2% |
| Non-recurring operating charges | 66A | €53,175 | - | -€53,175 | |
| Gross operating margin | 9900 | €292,788 | €413,125 | +€120,337 | +41.1% |
| Operating profit (loss) | 9901 | €211,539 | €222,296 | +€10,757 | +5.1% |
| Financial income | 75/76B | €0 | €530 | +€530 | +5,296,400% |
| Recurring financial income | 75 | €0 | €530 | +€530 | +5,296,400% |
| Financial charges | 65/66B | €11,406 | €43,137 | +€31,731 | +278% |
| Recurring financial charges | 65 | €11,406 | €43,137 | +€31,731 | +278% |
| Profit (loss) for the period before taxes | 9903 | €200,133 | €179,689 | -€20,444 | -10.2% |
| Income taxes | 67/77 | €32,377 | €41,555 | +€9,178 | +28.3% |
| Profit (loss) for the period | 9904 | €167,755 | €138,134 | -€29,622 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €167,755 | €138,134 | -€29,622 | -17.7% |
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 19 October 2026 via checked.be.