LP SERVICES: 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 SERVICES
Largest movements
- Cash +€40,852
up €40,852 (+55.1%), from €74,105 to €114,956
mainly Net result for the year (+€35,971) and Tax, wage and social debts (+€13,205)
- Tangible fixed assets -€12,494
down €12,494 (-7.7%), from €162,734 to €150,240
of which Furniture and vehicles: -€6,509
- Profit (loss) carried forward +€35,971
up €35,971 (+27.3%), from €131,819 to €167,790
- Trade debts -€14,049
down €14,049 (-32.0%), from €43,877 to €29,828
- Tax, wage and social debts +€13,205
new in 2025: €13,205
of which Taxes: +€11,669
- Debts after one year -€12,049
down €12,049 (-12.4%), from €97,329 to €85,279
- Gross operating margin +€28,736
up €28,736 (+32.6%), from €88,178 to €116,914
- Depreciation -€8,001
down €8,001 (-37.8%), from €21,156 to €13,154
- Taxes +€7,306
up €7,306 (+232.6%), from €3,141 to €10,447
- Other operating charges -€4,158
down €4,158 (-60.4%), from €6,881 to €2,723
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 | €325,014 | €350,050 | +€25,036 | +7.7% |
| Fixed assets | 21/28 | €162,734 | €150,240 | -€12,494 | -7.7% |
| Tangible fixed assets | 22/27 | €162,734 | €150,240 | -€12,494 | -7.7% |
| Land and buildings | 22 | €136,785 | €132,391 | -€4,394 | -3.2% |
| Plant, machinery and equipment | 23 | €5,461 | €3,869 | -€1,591 | -29.1% |
| Furniture and vehicles | 24 | €20,489 | €13,980 | -€6,509 | -31.8% |
| Current assets | 29/58 | €162,279 | €199,809 | +€37,530 | +23.1% |
| Amounts receivable within one year | 40/41 | €85,884 | €83,599 | -€2,285 | -2.7% |
| Trade receivables | 40 | €55,666 | €67,232 | +€11,566 | +20.8% |
| Other amounts receivable | 41 | €30,218 | €16,367 | -€13,851 | -45.8% |
| Cash at bank and in hand | 54/58 | €74,105 | €114,956 | +€40,852 | +55.1% |
| Deferred charges and accrued income | 490/1 | €2,291 | €1,254 | -€1,037 | -45.3% |
| Total equity and liabilities | 10/49 | €325,014 | €350,050 | +€25,036 | +7.7% |
| Equity | 10/15 | €141,435 | €177,405 | +€35,971 | +25.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €5,616 | €5,616 | = | 0.0% |
| Distributable reserves | 133 | €5,616 | €5,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,819 | €167,790 | +€35,971 | +27.3% |
| Amounts payable | 17/49 | €183,579 | €172,644 | -€10,935 | -6.0% |
| Amounts payable after more than one year | 17 | €97,329 | €85,279 | -€12,049 | -12.4% |
| Financial debts | 170/4 | €97,329 | €85,279 | -€12,049 | -12.4% |
| Amounts payable within one year | 42/48 | €86,250 | €87,365 | +€1,115 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €11,739 | €12,049 | +€310 | +2.6% |
| Trade debts | 44 | €43,877 | €29,828 | -€14,049 | -32.0% |
| Suppliers | 440/4 | €43,877 | €29,828 | -€14,049 | -32.0% |
| Taxes, remuneration and social security | 45 | - | €13,205 | +€13,205 | |
| Taxes | 450/3 | - | €11,669 | +€11,669 | |
| Remuneration and social security | 454/9 | - | €1,536 | +€1,536 | |
| Other amounts payable | 47/48 | €30,634 | €32,283 | +€1,649 | +5.4% |
| Remuneration, social security and pensions | 62 | €52,020 | €52,106 | +€86 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,156 | €13,154 | -€8,001 | -37.8% |
| Other operating charges | 640/8 | €6,881 | €2,723 | -€4,158 | -60.4% |
| Gross operating margin | 9900 | €88,178 | €116,914 | +€28,736 | +32.6% |
| Operating profit (loss) | 9901 | €8,121 | €48,931 | +€40,810 | +502.5% |
| Financial charges | 65/66B | €3,200 | €2,514 | -€686 | -21.4% |
| Recurring financial charges | 65 | €3,200 | €2,514 | -€686 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €4,921 | €46,417 | +€41,496 | +843.2% |
| Income taxes | 67/77 | €3,141 | €10,447 | +€7,306 | +232.6% |
| Profit (loss) for the period | 9904 | €1,780 | €35,971 | +€34,190 | +1920.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,780 | €35,971 | +€34,190 | +1920.3% |
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 11 October 2026 via checked.be.