LP SOCIETY: 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 SOCIETY
Largest movements
- Cash +€4,624
up €4,624 (+21.4%), from €21,574 to €26,198
mainly Net result for the year (+€11,913) and Deferred charges and accrued income (+€2,008)
- Deferred charges and accrued income -€2,008
down €2,008 (-21.7%), from €9,256 to €7,248
- Tangible fixed assets +€1,374
up €1,374 (+133%), from €1,033 to €2,408
- Receivables within one year -€1,362
down €1,362 (-20.4%), from €6,687 to €5,325
of which Trade receivables: -€3,088
- Profit (loss) carried forward +€11,913
up €11,913 (+52.7%), from €22,595 to €34,509
- Tax, wage and social debts -€6,949
down €6,949 (-96.5%), from €7,202 to €252
- Other debts -€1,375
down €1,375 (-28.7%), from €4,788 to €3,414
- Trade debts -€961
down €961 (-99.6%), from €964 to €4
- Gross operating margin -€13,441
down €13,441 (-40.7%), from €33,042 to €19,602
- Taxes -€2,451
down €2,451 (-36.6%), from €6,690 to €4,239
- Staff costs -€1,744
no longer reported in 2025 (was €1,744)
- Financial charges +€877
up €877 (+58.5%), from €1,499 to €2,376
- Other operating charges +€388
up €388 (+229%), from €169 to €557
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 | €38,549 | €41,178 | +€2,628 | +6.8% |
| Fixed assets | 21/28 | €1,033 | €2,408 | +€1,374 | +133% |
| Tangible fixed assets | 22/27 | €1,033 | €2,408 | +€1,374 | +133% |
| Furniture and vehicles | 24 | €1,033 | €2,408 | +€1,374 | +133% |
| Current assets | 29/58 | €37,516 | €38,770 | +€1,254 | +3.3% |
| Amounts receivable within one year | 40/41 | €6,687 | €5,325 | -€1,362 | -20.4% |
| Trade receivables | 40 | €5,652 | €2,563 | -€3,088 | -54.6% |
| Other amounts receivable | 41 | €1,035 | €2,761 | +€1,727 | +167% |
| Cash at bank and in hand | 54/58 | €21,574 | €26,198 | +€4,624 | +21.4% |
| Deferred charges and accrued income | 490/1 | €9,256 | €7,248 | -€2,008 | -21.7% |
| Total equity and liabilities | 10/49 | €38,549 | €41,178 | +€2,628 | +6.8% |
| Equity | 10/15 | €25,595 | €37,509 | +€11,913 | +46.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,595 | €34,509 | +€11,913 | +52.7% |
| Amounts payable | 17/49 | €12,954 | €3,669 | -€9,285 | -71.7% |
| Amounts payable within one year | 42/48 | €12,954 | €3,669 | -€9,285 | -71.7% |
| Trade debts | 44 | €964 | €4 | -€961 | -99.6% |
| Suppliers | 440/4 | €964 | €4 | -€961 | -99.6% |
| Taxes, remuneration and social security | 45 | €7,202 | €252 | -€6,949 | -96.5% |
| Taxes | 450/3 | €7,202 | €252 | -€6,949 | -96.5% |
| Other amounts payable | 47/48 | €4,788 | €3,414 | -€1,375 | -28.7% |
| Remuneration, social security and pensions | 62 | €1,744 | - | -€1,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €516 | +€171 | +49.6% |
| Other operating charges | 640/8 | €169 | €557 | +€388 | +229% |
| Gross operating margin | 9900 | €33,042 | €19,602 | -€13,441 | -40.7% |
| Operating profit (loss) | 9901 | €30,784 | €18,528 | -€12,256 | -39.8% |
| Financial charges | 65/66B | €1,499 | €2,376 | +€877 | +58.5% |
| Recurring financial charges | 65 | €1,499 | €2,376 | +€877 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €29,285 | €16,152 | -€13,133 | -44.8% |
| Income taxes | 67/77 | €6,690 | €4,239 | -€2,451 | -36.6% |
| Profit (loss) for the period | 9904 | €22,595 | €11,913 | -€10,682 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,595 | €11,913 | -€10,682 | -47.3% |
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 14 October 2026 via checked.be.