LPB: what changed
Two fiscal 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.
LPB
Largest movements
- Receivables within one year -€50,180
down €50,180 (-63.0%), from €79,665 to €29,485
of which Other amounts receivable: -€62,370
- Financial fixed assets +€11,794
up €11,794 (+3.4%), from €351,378 to €363,172
- Other debts -€38,918
down €38,918 (-25.7%), from €151,395 to €112,477
- Reserves +€14,700
up €14,700 (+2.9%), from €504,614 to €519,314
- Tax, wage and social debts -€13,241
down €13,241 (-33.9%), from €39,029 to €25,787
of which Taxes: -€13,351
- Financial income -€280,519
down €280,519 (-97.8%), from €286,971 to €6,452
- Taxes -€13,987
down €13,987 (-17.8%), from €78,728 to €64,741
- Gross operating margin -€7,877
down €7,877 (-3.4%), from €231,878 to €224,001
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 | €706,764 | €669,812 | -€36,951 | -5.2% |
| Fixed assets | 21/28 | €358,057 | €369,587 | +€11,530 | +3.2% |
| Tangible fixed assets | 22/27 | €6,679 | €6,415 | -€264 | -3.9% |
| Furniture and vehicles | 24 | €6,622 | €3,577 | -€3,044 | -46.0% |
| Other tangible fixed assets | 26 | €57 | €2,838 | +€2,781 | +4870.0% |
| Financial fixed assets | 28 | €351,378 | €363,172 | +€11,794 | +3.4% |
| Current assets | 29/58 | €348,707 | €300,226 | -€48,481 | -13.9% |
| Amounts receivable within one year | 40/41 | €79,665 | €29,485 | -€50,180 | -63.0% |
| Trade receivables | 40 | €17,295 | €29,485 | +€12,190 | +70.5% |
| Other amounts receivable | 41 | €62,370 | - | -€62,370 | |
| Cash at bank and in hand | 54/58 | €264,361 | €266,654 | +€2,293 | +0.9% |
| Deferred charges and accrued income | 490/1 | €4,680 | €4,086 | -€594 | -12.7% |
| Total equity and liabilities | 10/49 | €706,764 | €669,812 | -€36,951 | -5.2% |
| Equity | 10/15 | €515,943 | €531,457 | +€15,514 | +3.0% |
| Contributions | 10/11 | €9,564 | €9,564 | = | 0.0% |
| Reserves | 13 | €504,614 | €519,314 | +€14,700 | +2.9% |
| Distributable reserves | 133 | €504,614 | €519,314 | +€14,700 | +2.9% |
| Profit (loss) carried forward | 14 | €1,765 | €2,579 | +€814 | +46.1% |
| Amounts payable | 17/49 | €190,821 | €138,355 | -€52,466 | -27.5% |
| Amounts payable within one year | 42/48 | €190,821 | €138,355 | -€52,466 | -27.5% |
| Trade debts | 44 | €397 | €91 | -€306 | -77.1% |
| Suppliers | 440/4 | €397 | €91 | -€306 | -77.1% |
| Taxes, remuneration and social security | 45 | €39,029 | €25,787 | -€13,241 | -33.9% |
| Taxes | 450/3 | €35,090 | €21,739 | -€13,351 | -38.0% |
| Remuneration and social security | 454/9 | €3,938 | €4,048 | +€110 | +2.8% |
| Other amounts payable | 47/48 | €151,395 | €112,477 | -€38,918 | -25.7% |
| Remuneration, social security and pensions | 62 | €29,117 | €29,456 | +€339 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,690 | €5,671 | -€19 | -0.3% |
| Other operating charges | 640/8 | €1,739 | €2,414 | +€675 | +38.8% |
| Gross operating margin | 9900 | €231,878 | €224,001 | -€7,877 | -3.4% |
| Operating profit (loss) | 9901 | €195,332 | €186,460 | -€8,872 | -4.5% |
| Financial income | 75/76B | €286,971 | €6,452 | -€280,519 | -97.8% |
| Recurring financial income | 75 | €286,971 | €6,452 | -€280,519 | -97.8% |
| Financial charges | 65/66B | €120 | €356 | +€236 | +196.0% |
| Recurring financial charges | 65 | €120 | €356 | +€236 | +196.0% |
| Profit (loss) for the period before taxes | 9903 | €482,183 | €192,556 | -€289,627 | -60.1% |
| Income taxes | 67/77 | €78,728 | €64,741 | -€13,987 | -17.8% |
| Profit (loss) for the period | 9904 | €403,454 | €127,814 | -€275,640 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €403,454 | €127,814 | -€275,640 | -68.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.