LP TOITURES: 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 TOITURES
Largest movements
- Cash +€9,956
up €9,956 (+585%), from €1,703 to €11,659
mainly Net result for the year (+€21,519) and Tax, wage and social debts (+€7,412)
- Receivables within one year +€7,847
up €7,847 (+68.2%), from €11,511 to €19,358
of which Other amounts receivable: +€14,104
- Tangible fixed assets +€6,715
new in 2025: €6,715
- Stocks and contracts -€1,171
down €1,171 (-26.9%), from €4,361 to €3,190
- Formation expenses -€537
down €537 (-94.1%), from €571 to €34
- Profit (loss) carried forward +€21,519
up €21,519 (+423%), from €5,084 to €26,603
- Tax, wage and social debts +€7,412
up €7,412 (+1,932%), from €384 to €7,795
- Trade debts -€5,120
down €5,120 (-49.2%), from €10,410 to €5,290
- Advances received -€1,000
down €1,000 (-100%), from €1,000 to €0
- Turnover -€141,491
no longer reported in 2025 (was €141,491)
- Purchases and services -€129,618
no longer reported in 2025 (was €129,618)
- Gross operating margin +€69,802
up €69,802 (+588%), from €11,873 to €81,675
- Staff costs +€43,630
up €43,630 (+1,793%), from €2,433 to €46,062
- Taxes +€7,795
new in 2025: €7,795
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 | €18,146 | €40,956 | +€22,810 | +126% |
| Formation expenses | 20 | €571 | €34 | -€537 | -94.1% |
| Fixed assets | 21/28 | - | €6,715 | +€6,715 | |
| Tangible fixed assets | 22/27 | - | €6,715 | +€6,715 | |
| Furniture and vehicles | 24 | - | €6,715 | +€6,715 | |
| Current assets | 29/58 | €17,575 | €34,207 | +€16,632 | +94.6% |
| Stocks and contracts in progress | 3 | €4,361 | €3,190 | -€1,171 | -26.9% |
| Stocks | 30/36 | €4,361 | €3,190 | -€1,171 | -26.9% |
| Amounts receivable within one year | 40/41 | €11,511 | €19,358 | +€7,847 | +68.2% |
| Trade receivables | 40 | €9,900 | €3,643 | -€6,257 | -63.2% |
| Other amounts receivable | 41 | €1,611 | €15,715 | +€14,104 | +876% |
| Cash at bank and in hand | 54/58 | €1,703 | €11,659 | +€9,956 | +585% |
| Total equity and liabilities | 10/49 | €18,146 | €40,956 | +€22,810 | +126% |
| Equity | 10/15 | €6,352 | €27,870 | +€21,519 | +339% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €268 | €268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €268 | €268 | = | 0.0% |
| Other | 1319 | €268 | €268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,084 | €26,603 | +€21,519 | +423% |
| Amounts payable | 17/49 | €11,794 | €13,085 | +€1,291 | +10.9% |
| Amounts payable within one year | 42/48 | €11,794 | €13,085 | +€1,291 | +10.9% |
| Trade debts | 44 | €10,410 | €5,290 | -€5,120 | -49.2% |
| Suppliers | 440/4 | €10,410 | €5,290 | -€5,120 | -49.2% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100% |
| Taxes, remuneration and social security | 45 | €384 | €7,795 | +€7,412 | +1,932% |
| Remuneration and social security | 454/9 | €384 | €7,795 | +€7,412 | +1,932% |
| Turnover | 70 | €141,491 | - | -€141,491 | |
| Goods, raw materials, services and sundry goods | 60/61 | €129,618 | - | -€129,618 | |
| Remuneration, social security and pensions | 62 | €2,433 | €46,062 | +€43,630 | +1,793% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €3,322 | +€2,818 | +560% |
| Other operating charges | 640/8 | €1,056 | €1,956 | +€899 | +85.2% |
| Gross operating margin | 9900 | €11,873 | €81,675 | +€69,802 | +588% |
| Operating profit (loss) | 9901 | €7,880 | €30,335 | +€22,455 | +285% |
| Financial charges | 65/66B | €2,529 | €1,021 | -€1,507 | -59.6% |
| Recurring financial charges | 65 | €2,529 | €1,021 | -€1,507 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €5,352 | €29,314 | +€23,962 | +448% |
| Income taxes | 67/77 | - | €7,795 | +€7,795 | |
| Profit (loss) for the period | 9904 | €5,352 | €21,519 | +€16,167 | +302% |
| Profit (loss) for the period to be appropriated | 9905 | €5,352 | €21,519 | +€16,167 | +302% |
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 29 October 2026 via checked.be.