LP OPS CONSULTING: 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 OPS CONSULTING
Largest movements
- Tangible fixed assets -€22,484
down €22,484 (-96.7%), from €23,256 to €773
- Receivables within one year +€4,677
up €4,677 (+57.7%), from €8,106 to €12,783
of which Other amounts receivable: +€2,455
- Cash +€1,061
up €1,061 (+13.5%), from €7,858 to €8,919
mainly Investment in fixed assets (net) (+€21,844) and Trade debts (+€2,811)
- Profit (loss) carried forward -€11,827
down €11,827 (-62.0%), from €19,091 to €7,264
- Current portion of long-term debt -€7,875
no longer reported in 2025 (was €7,875)
- Trade debts +€2,811
new in 2025: €2,811
- Gross operating margin -€48,700
down €48,700, from €38,590 to -€10,109
- Taxes -€7,108
down €7,108 (-98.0%), from €7,253 to €146
- Depreciation -€7,016
down €7,016 (-91.6%), from €7,656 to €640
- Other operating charges -€3,086
down €3,086 (-81.1%), from €3,805 to €719
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 | €39,220 | €22,474 | -€16,746 | -42.7% |
| Fixed assets | 21/28 | €23,256 | €773 | -€22,484 | -96.7% |
| Tangible fixed assets | 22/27 | €23,256 | €773 | -€22,484 | -96.7% |
| Furniture and vehicles | 24 | €23,256 | €773 | -€22,484 | -96.7% |
| Current assets | 29/58 | €15,963 | €21,701 | +€5,738 | +35.9% |
| Amounts receivable within one year | 40/41 | €8,106 | €12,783 | +€4,677 | +57.7% |
| Trade receivables | 40 | - | €2,223 | +€2,223 | |
| Other amounts receivable | 41 | €8,106 | €10,560 | +€2,455 | +30.3% |
| Cash at bank and in hand | 54/58 | €7,858 | €8,919 | +€1,061 | +13.5% |
| Total equity and liabilities | 10/49 | €39,220 | €22,474 | -€16,746 | -42.7% |
| Equity | 10/15 | €24,091 | €12,264 | -€11,827 | -49.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,091 | €7,264 | -€11,827 | -62.0% |
| Amounts payable | 17/49 | €15,129 | €10,210 | -€4,918 | -32.5% |
| Amounts payable within one year | 42/48 | €15,129 | €10,210 | -€4,918 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €7,875 | - | -€7,875 | |
| Trade debts | 44 | - | €2,811 | +€2,811 | |
| Suppliers | 440/4 | - | €2,811 | +€2,811 | |
| Taxes, remuneration and social security | 45 | €7,253 | €7,399 | +€146 | +2.0% |
| Taxes | 450/3 | €7,253 | €7,399 | +€146 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,656 | €640 | -€7,016 | -91.6% |
| Other operating charges | 640/8 | €3,805 | €719 | -€3,086 | -81.1% |
| Gross operating margin | 9900 | €38,590 | -€10,109 | -€48,700 | |
| Operating profit (loss) | 9901 | €27,129 | -€11,468 | -€38,597 | |
| Financial income | 75/76B | €183 | €373 | +€190 | +103.5% |
| Recurring financial income | 75 | €183 | €373 | +€190 | +103.5% |
| Financial charges | 65/66B | €968 | €586 | -€382 | -39.5% |
| Recurring financial charges | 65 | €968 | €586 | -€382 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €26,344 | -€11,681 | -€38,026 | |
| Income taxes | 67/77 | €7,253 | €146 | -€7,108 | -98.0% |
| Profit (loss) for the period | 9904 | €19,091 | -€11,827 | -€30,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,091 | -€11,827 | -€30,918 |
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 9 October 2026 via checked.be.