LPA: 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.
LPA
Largest movements
- Receivables within one year -€6,741
down €6,741 (-13.9%), from €48,393 to €41,652
- Profit (loss) carried forward -€5,362
down €5,362 (-15.2%), from €35,265 to €29,903
- Trade debts -€1,622
down €1,622 (-43.1%), from €3,765 to €2,144
- Other operating charges -€518
down €518 (-46.7%), from €1,109 to €591
- Financial charges -€481
down €481 (-12.7%), from €3,802 to €3,321
- Gross operating margin -€382
down €382 (-35.8%), from -€1,068 to -€1,450
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 | €48,890 | €42,368 | -€6,522 | -13.3% |
| Current assets | 29/58 | €48,890 | €42,368 | -€6,522 | -13.3% |
| Amounts receivable within one year | 40/41 | €48,393 | €41,652 | -€6,741 | -13.9% |
| Other amounts receivable | 41 | €48,393 | €41,652 | -€6,741 | -13.9% |
| Cash at bank and in hand | 54/58 | €497 | €717 | +€220 | +44.2% |
| Total equity and liabilities | 10/49 | €48,890 | €42,368 | -€6,522 | -13.3% |
| Equity | 10/15 | €43,325 | €37,963 | -€5,362 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,265 | €29,903 | -€5,362 | -15.2% |
| Amounts payable | 17/49 | €5,565 | €4,405 | -€1,160 | -20.8% |
| Amounts payable within one year | 42/48 | €5,565 | €3,944 | -€1,622 | -29.1% |
| Trade debts | 44 | €3,765 | €2,144 | -€1,622 | -43.1% |
| Suppliers | 440/4 | €3,765 | €2,144 | -€1,622 | -43.1% |
| Other amounts payable | 47/48 | €1,800 | €1,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €462 | +€462 | |
| Other operating charges | 640/8 | €1,109 | €591 | -€518 | -46.7% |
| Gross operating margin | 9900 | -€1,068 | -€1,450 | -€382 | -35.8% |
| Operating profit (loss) | 9901 | -€2,177 | -€2,041 | +€136 | +6.3% |
| Financial charges | 65/66B | €3,802 | €3,321 | -€481 | -12.7% |
| Recurring financial charges | 65 | €3,802 | €3,321 | -€481 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,979 | -€5,362 | +€618 | +10.3% |
| Profit (loss) for the period | 9904 | -€5,979 | -€5,362 | +€618 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,979 | -€5,362 | +€618 | +10.3% |
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 9 October 2026 via checked.be.