LP OPTION: 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.
What changed
LP OPTION
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €176,443+€979,929
Equity
€22.5m
2024 · €21.3m+€1.2m
Cash
€768
2024 · €30,019-€29,251
Balance sheet total
€26.5m
2024 · €26.5m-€27,692
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€3.5m
down €3.5m (-73.0%), from €4.8m to €1.3m
- Debts after one year +€1.4m
up €1.4m, from €0 to €1.4m
- Reserves +€1.2m
up €1.2m (+8.6%), from €13.5m to €14.7m
- Trade debts +€975,511
up €975,511 (+1217.1%), from €80,151 to €1.1m
Income statement
- Financial income +€1.3m
up €1.3m, from €0 to €1.3m
- Services and other goods +€311,824
up €311,824 (+48.0%), from €650,113 to €961,938
- Staff costs +€140,856
up €140,856 (+30.5%), from €461,260 to €602,116
- Turnover +€85,454
up €85,454 (+5.5%), from €1.5m to €1.6m
- Taxes -€69,021
down €69,021, from €68,816 to -€205
of which Taxes: -€68,816
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.
Result 2024
€176,443
Turnover
+€85,454
Other operating income
-€8,233
Services and other goods
-€311,824
Staff costs
-€140,856
Other operating charges
-€69
Financial income
+€1.3m
Financial charges
-€13,563
Taxes
+€69,021
Result 2025
€1.2m
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.
From operations
-€1.4m
Investment
€0
Financing
+€1.4m
Cash 2024
€30,019
From operations (derived)
-€1.4m
Net result for the year
+€1.2m
Depreciation
+€21,956
Receivables within one year
-€20,209
Deferred charges and accrued income
-€3,305
Trade debts
+€975,511
Tax, wage and social debts
-€122,935
Other debts
-€3.5m
Accrued charges and deferred income
+€91,610
Financing
+€1.4m
Debts after one year
+€1.4m
Cash 2025
€768
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,482,651 | €26,454,959 | -€27,692 | -0.1% |
| Fixed assets | 21/28 | €26,292,802 | €26,270,846 | -€21,956 | -0.1% |
| Tangible fixed assets | 22/27 | €37,802 | €15,846 | -€21,956 | -58.1% |
| Furniture and vehicles | 24 | €37,802 | €15,846 | -€21,956 | -58.1% |
| Financial fixed assets | 28 | €26,255,000 | €26,255,000 | = | 0.0% |
| Affiliated companies | 280/1 | €26,255,000 | €26,255,000 | = | 0.0% |
| Participating interests | 280 | €26,255,000 | €26,255,000 | = | 0.0% |
| Current assets | 29/58 | €189,849 | €184,113 | -€5,736 | -3.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €156,770 | €176,980 | +€20,209 | +12.9% |
| Trade receivables | 40 | €155,470 | €81,057 | -€74,413 | -47.9% |
| Other amounts receivable | 41 | €1,300 | €95,923 | +€94,623 | +7278.7% |
| Cash at bank and in hand | 54/58 | €30,019 | €768 | -€29,251 | -97.4% |
| Deferred charges and accrued income | 490/1 | €3,060 | €6,365 | +€3,305 | +108.0% |
| Total equity and liabilities | 10/49 | €26,482,651 | €26,454,959 | -€27,692 | -0.1% |
| Equity | 10/15 | €21,341,963 | €22,498,336 | +€1.2m | +5.4% |
| Contributions | 10/11 | €7,830,000 | €7,830,000 | = | 0.0% |
| Reserves | 13 | €13,511,963 | €14,668,336 | +€1.2m | +8.6% |
| Distributable reserves | 133 | €13,511,963 | €14,668,336 | +€1.2m | +8.6% |
| Amounts payable | 17/49 | €5,140,688 | €3,956,623 | -€1.2m | -23.0% |
| Amounts payable after more than one year | 17 | €0 | €1,387,102 | +€1.4m | |
| Financial debts | 170/4 | €0 | €1,387,102 | +€1.4m | |
| Credit institutions | 173 | €0 | - | = | |
| Other loans | 174 | - | €1,387,102 | +€1.4m | |
| Amounts payable within one year | 42/48 | €5,131,533 | €2,468,758 | -€2.7m | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €80,151 | €1,055,662 | +€975,511 | +1217.1% |
| Suppliers | 440/4 | €80,151 | €1,055,662 | +€975,511 | +1217.1% |
| Taxes, remuneration and social security | 45 | €236,030 | €113,096 | -€122,935 | -52.1% |
| Taxes | 450/3 | €145,868 | €15,659 | -€130,208 | -89.3% |
| Remuneration and social security | 454/9 | €90,163 | €97,436 | +€7,273 | +8.1% |
| Other amounts payable | 47/48 | €4,815,352 | €1,300,000 | -€3.5m | -73.0% |
| Accrued charges and deferred income | 492/3 | €9,154 | €100,764 | +€91,610 | +1000.7% |
| Operating income | 70/76A | €1,553,469 | €1,630,690 | +€77,221 | +5.0% |
| Turnover | 70 | €1,541,856 | €1,627,310 | +€85,454 | +5.5% |
| Other operating income | 74 | €11,613 | €3,380 | -€8,233 | -70.9% |
| Operating charges | 60/66A | €1,135,598 | €1,588,348 | +€452,750 | +39.9% |
| Services and other goods | 61 | €650,113 | €961,938 | +€311,824 | +48.0% |
| Remuneration, social security and pensions | 62 | €461,260 | €602,116 | +€140,856 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,956 | €21,956 | = | 0.0% |
| Other operating charges | 640/8 | €2,270 | €2,339 | +€69 | +3.1% |
| Operating profit (loss) | 9901 | €417,870 | €42,341 | -€375,529 | -89.9% |
| Financial income | 75/76B | €0 | €1,300,000 | +€1.3m | |
| Recurring financial income | 75 | €0 | €1,300,000 | +€1.3m | |
| Income from financial fixed assets | 750 | €0 | €1,300,000 | +€1.3m | |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €172,611 | €186,174 | +€13,563 | +7.9% |
| Recurring financial charges | 65 | €172,611 | €186,174 | +€13,563 | +7.9% |
| Debt charges | 650 | €172,091 | €185,946 | +€13,855 | +8.1% |
| Other financial charges | 652/9 | €520 | €228 | -€292 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €245,259 | €1,156,167 | +€910,908 | +371.4% |
| Income taxes | 67/77 | €68,816 | -€205 | -€69,021 | |
| Taxes | 670/3 | €68,816 | - | -€68,816 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €205 | +€205 | |
| Profit (loss) for the period | 9904 | €176,443 | €1,156,372 | +€979,929 | +555.4% |
| Profit (loss) for the period to be appropriated | 9905 | €176,443 | €1,156,372 | +€979,929 | +555.4% |
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 7 October 2026 via checked.be.