LP3D Design: 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.
LP3D Design
Largest movements
- Cash -€17,482
down €17,482 (-66.0%), from €26,487 to €9,005
mainly Contributions, distributions and other (-€36,467) and Net result for the year (-€14,179)
- Receivables within one year +€3,019
up €3,019 (+29.6%), from €10,210 to €13,229
of which Trade receivables: +€3,939
- Deferred charges and accrued income -€2,250
no longer reported in 2025 (was €2,250)
- Tangible fixed assets +€1,869
up €1,869 (+21.9%), from €8,526 to €10,395
of which Other tangible fixed assets: +€3,743
- Reserves -€36,467
no longer reported in 2025 (was €36,467)
- Trade debts +€17,690
up €17,690 (+14521.3%), from €122 to €17,812
- Profit (loss) carried forward -€14,179
new in 2025: -€14,179
- Other debts +€12,761
up €12,761 (+276.3%), from €4,619 to €17,380
- Tax, wage and social debts +€7,614
up €7,614 (+938.0%), from €812 to €8,426
of which Taxes: +€4,804
- Gross operating margin -€22,921
down €22,921, from €14,113 to -€8,807
- Taxes -€3,152
down €3,152 (-95.6%), from €3,298 to €146
- Depreciation -€314
down €314 (-6.5%), from €4,825 to €4,511
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 | €47,474 | €32,629 | -€14,844 | -31.3% |
| Fixed assets | 21/28 | €8,526 | €10,395 | +€1,869 | +21.9% |
| Tangible fixed assets | 22/27 | €8,526 | €10,395 | +€1,869 | +21.9% |
| Furniture and vehicles | 24 | €3,342 | €1,469 | -€1,874 | -56.1% |
| Other tangible fixed assets | 26 | €5,184 | €8,926 | +€3,743 | +72.2% |
| Current assets | 29/58 | €38,948 | €22,234 | -€16,713 | -42.9% |
| Amounts receivable within one year | 40/41 | €10,210 | €13,229 | +€3,019 | +29.6% |
| Trade receivables | 40 | €8,508 | €12,447 | +€3,939 | +46.3% |
| Other amounts receivable | 41 | €1,702 | €782 | -€920 | -54.1% |
| Cash at bank and in hand | 54/58 | €26,487 | €9,005 | -€17,482 | -66.0% |
| Deferred charges and accrued income | 490/1 | €2,250 | - | -€2,250 | |
| Total equity and liabilities | 10/49 | €47,474 | €32,629 | -€14,844 | -31.3% |
| Equity | 10/15 | €39,467 | -€11,179 | -€50,645 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,467 | - | -€36,467 | |
| Distributable reserves | 133 | €36,467 | - | -€36,467 | |
| Profit (loss) carried forward | 14 | - | -€14,179 | -€14,179 | |
| Amounts payable | 17/49 | €8,007 | €43,808 | +€35,801 | +447.1% |
| Amounts payable after more than one year | 17 | €191 | - | -€191 | |
| Financial debts | 170/4 | €191 | - | -€191 | |
| Amounts payable within one year | 42/48 | €7,816 | €43,808 | +€35,992 | +460.5% |
| Current portion of amounts payable after more than one year | 42 | €2,264 | €191 | -€2,074 | -91.6% |
| Trade debts | 44 | €122 | €17,812 | +€17,690 | +14521.3% |
| Suppliers | 440/4 | €122 | €17,812 | +€17,690 | +14521.3% |
| Taxes, remuneration and social security | 45 | €812 | €8,426 | +€7,614 | +938.0% |
| Taxes | 450/3 | €812 | €5,616 | +€4,804 | +591.8% |
| Remuneration and social security | 454/9 | - | €2,810 | +€2,810 | |
| Other amounts payable | 47/48 | €4,619 | €17,380 | +€12,761 | +276.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,825 | €4,511 | -€314 | -6.5% |
| Other operating charges | 640/8 | €538 | €659 | +€120 | +22.4% |
| Gross operating margin | 9900 | €14,113 | -€8,807 | -€22,921 | |
| Operating profit (loss) | 9901 | €8,750 | -€13,977 | -€22,727 | |
| Financial income | 75/76B | €107 | €68 | -€40 | -37.0% |
| Recurring financial income | 75 | €107 | €68 | -€40 | -37.0% |
| Financial charges | 65/66B | €145 | €123 | -€22 | -15.3% |
| Recurring financial charges | 65 | €145 | €123 | -€22 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €8,712 | -€14,033 | -€22,744 | |
| Income taxes | 67/77 | €3,298 | €146 | -€3,152 | -95.6% |
| Profit (loss) for the period | 9904 | €5,414 | -€14,179 | -€19,593 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,414 | -€14,179 | -€19,593 |
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.