LP support: 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 support
Largest movements
- Receivables within one year +€9,641
up €9,641 (+141.9%), from €6,795 to €16,436
- Cash +€3,026
up €3,026 (+15.2%), from €19,936 to €22,962
mainly Net result for the year (+€14,410) and Depreciation (+€754)
- Tangible fixed assets -€754
down €754 (-37.4%), from €2,017 to €1,263
- Profit (loss) carried forward +€14,410
up €14,410 (+32.3%), from €44,603 to €59,013
- Tax, wage and social debts -€2,722
down €2,722 (-100.0%), from €2,722 to €0
- Gross operating margin -€52,326
down €52,326 (-71.3%), from €73,391 to €21,065
- Taxes -€7,426
down €7,426 (-60.3%), from €12,309 to €4,884
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 | €49,829 | €61,649 | +€11,819 | +23.7% |
| Fixed assets | 21/28 | €2,017 | €1,263 | -€754 | -37.4% |
| Tangible fixed assets | 22/27 | €2,017 | €1,263 | -€754 | -37.4% |
| Furniture and vehicles | 24 | €2,017 | €1,263 | -€754 | -37.4% |
| Current assets | 29/58 | €47,812 | €60,386 | +€12,573 | +26.3% |
| Amounts receivable within one year | 40/41 | €6,795 | €16,436 | +€9,641 | +141.9% |
| Other amounts receivable | 41 | €6,795 | €16,436 | +€9,641 | +141.9% |
| Current investments | 50/53 | €20,008 | €20,092 | +€84 | +0.4% |
| Cash at bank and in hand | 54/58 | €19,936 | €22,962 | +€3,026 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,073 | €896 | -€177 | -16.5% |
| Total equity and liabilities | 10/49 | €49,829 | €61,649 | +€11,819 | +23.7% |
| Equity | 10/15 | €47,103 | €61,513 | +€14,410 | +30.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,603 | €59,013 | +€14,410 | +32.3% |
| Amounts payable | 17/49 | €2,726 | €135 | -€2,591 | -95.0% |
| Amounts payable within one year | 42/48 | €2,726 | €135 | -€2,591 | -95.0% |
| Trade debts | 44 | €4 | €135 | +€131 | +3180.6% |
| Suppliers | 440/4 | €4 | €135 | +€131 | +3180.6% |
| Taxes, remuneration and social security | 45 | €2,722 | €0 | -€2,722 | -100.0% |
| Taxes | 450/3 | €2,722 | €0 | -€2,722 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €646 | €754 | +€108 | +16.8% |
| Other operating charges | 640/8 | €622 | €1,025 | +€403 | +64.8% |
| Gross operating margin | 9900 | €73,391 | €21,065 | -€52,326 | -71.3% |
| Operating profit (loss) | 9901 | €72,124 | €19,286 | -€52,837 | -73.3% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €527 | €26 | -€500 | -95.0% |
| Recurring financial charges | 65 | €527 | €26 | -€500 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €71,597 | €19,294 | -€52,303 | -73.1% |
| Income taxes | 67/77 | €12,309 | €4,884 | -€7,426 | -60.3% |
| Profit (loss) for the period | 9904 | €59,288 | €14,410 | -€44,877 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,288 | €14,410 | -€44,877 | -75.7% |
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 10 October 2026 via checked.be.