LP PERFORMANCE: 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 PERFORMANCE
Largest movements
- Cash +€8,191
up €8,191 (+28.0%), from €29,236 to €37,427
mainly Depreciation (+€10,448) and Other debts (+€7,618)
- Tangible fixed assets -€4,134
down €4,134 (-13.5%), from €30,667 to €26,534
- Receivables within one year -€2,319
down €2,319 (-19.0%), from €12,172 to €9,854
- Deferred charges and accrued income +€882
new in 2025: €882
- Other debts +€7,618
up €7,618 (+22.9%), from €33,214 to €40,832
- Tax, wage and social debts -€5,599
down €5,599 (-87.2%), from €6,421 to €822
of which Taxes: -€4,372
- Profit (loss) carried forward +€3,674
up €3,674, from -€2,904 to €770
- Current portion of long-term debt -€1,688
no longer reported in 2025 (was €1,688)
- Trade debts -€1,384
down €1,384 (-10.1%), from €13,658 to €12,274
of which Suppliers: -€1,919
- Gross operating margin -€4,029
down €4,029 (-20.1%), from €20,007 to €15,978
- Depreciation +€1,185
up €1,185 (+12.8%), from €9,263 to €10,448
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 | €72,076 | €74,697 | +€2,621 | +3.6% |
| Fixed assets | 21/28 | €30,667 | €26,534 | -€4,134 | -13.5% |
| Tangible fixed assets | 22/27 | €30,667 | €26,534 | -€4,134 | -13.5% |
| Plant, machinery and equipment | 23 | €5,561 | €4,171 | -€1,390 | -25.0% |
| Furniture and vehicles | 24 | €7,187 | €6,043 | -€1,145 | -15.9% |
| Other tangible fixed assets | 26 | €17,919 | €16,320 | -€1,599 | -8.9% |
| Current assets | 29/58 | €41,409 | €48,163 | +€6,755 | +16.3% |
| Amounts receivable within one year | 40/41 | €12,172 | €9,854 | -€2,319 | -19.0% |
| Trade receivables | 40 | €12,172 | €9,854 | -€2,319 | -19.0% |
| Cash at bank and in hand | 54/58 | €29,236 | €37,427 | +€8,191 | +28.0% |
| Deferred charges and accrued income | 490/1 | - | €882 | +€882 | |
| Total equity and liabilities | 10/49 | €72,076 | €74,697 | +€2,621 | +3.6% |
| Equity | 10/15 | €17,096 | €20,770 | +€3,674 | +21.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,904 | €770 | +€3,674 | |
| Amounts payable | 17/49 | €54,981 | €53,927 | -€1,054 | -1.9% |
| Amounts payable within one year | 42/48 | €54,981 | €53,927 | -€1,054 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €1,688 | - | -€1,688 | |
| Trade debts | 44 | €13,658 | €12,274 | -€1,384 | -10.1% |
| Suppliers | 440/4 | €3,747 | €1,829 | -€1,919 | -51.2% |
| Bills of exchange payable | 441 | €9,910 | €10,445 | +€535 | +5.4% |
| Taxes, remuneration and social security | 45 | €6,421 | €822 | -€5,599 | -87.2% |
| Taxes | 450/3 | €5,194 | €822 | -€4,372 | -84.2% |
| Remuneration and social security | 454/9 | €1,227 | - | -€1,227 | |
| Other amounts payable | 47/48 | €33,214 | €40,832 | +€7,618 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €10,448 | +€1,185 | +12.8% |
| Other operating charges | 640/8 | €810 | €754 | -€56 | -7.0% |
| Gross operating margin | 9900 | €20,007 | €15,978 | -€4,029 | -20.1% |
| Operating profit (loss) | 9901 | €9,934 | €4,776 | -€5,158 | -51.9% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Non-recurring financial income | 76B | - | €25 | +€25 | |
| Financial charges | 65/66B | €968 | €946 | -€22 | -2.2% |
| Recurring financial charges | 65 | €968 | €946 | -€22 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €8,966 | €3,855 | -€5,111 | -57.0% |
| Income taxes | 67/77 | €142 | €181 | +€39 | +27.7% |
| Profit (loss) for the period | 9904 | €8,825 | €3,674 | -€5,150 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,825 | €3,674 | -€5,150 | -58.4% |
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 15 October 2026 via checked.be.