LPB CONSULT: 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 CONSULT
Largest movements
- Cash +€23,767
up €23,767 (+27.7%), from €85,676 to €109,443
mainly Net result for the year (+€70,102) and Receivables within one year (+€20,319)
- Receivables within one year -€20,319
down €20,319 (-74.4%), from €27,319 to €7,000
of which Other amounts receivable: -€18,000
- Tangible fixed assets -€1,392
down €1,392 (-29.5%), from €4,717 to €3,324
- Tax, wage and social debts -€12,106
down €12,106 (-54.2%), from €22,349 to €10,243
- Profit (loss) carried forward +€10,102
up €10,102 (+29.9%), from €33,830 to €43,932
- Other debts +€5,000
up €5,000 (+8.5%), from €59,065 to €64,065
- Accrued charges and deferred income -€2,467
no longer reported in 2025 (was €2,467)
- Trade debts +€1,528
new in 2025: €1,528
- Gross operating margin +€23,472
up €23,472 (+33.8%), from €69,428 to €92,900
- Turnover +€14,755
up €14,755 (+9.7%), from €152,070 to €166,825
- Purchases and services -€9,612
down €9,612 (-11.5%), from €83,797 to €74,186
- Taxes +€2,738
up €2,738 (+15.1%), from €18,180 to €20,918
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 | €117,711 | €119,767 | +€2,056 | +1.7% |
| Fixed assets | 21/28 | €4,717 | €3,324 | -€1,392 | -29.5% |
| Tangible fixed assets | 22/27 | €4,717 | €3,324 | -€1,392 | -29.5% |
| Furniture and vehicles | 24 | €4,717 | €3,324 | -€1,392 | -29.5% |
| Current assets | 29/58 | €112,995 | €116,443 | +€3,448 | +3.1% |
| Amounts receivable within one year | 40/41 | €27,319 | €7,000 | -€20,319 | -74.4% |
| Trade receivables | 40 | €2,319 | - | -€2,319 | |
| Other amounts receivable | 41 | €25,000 | €7,000 | -€18,000 | -72.0% |
| Cash at bank and in hand | 54/58 | €85,676 | €109,443 | +€23,767 | +27.7% |
| Total equity and liabilities | 10/49 | €117,711 | €119,767 | +€2,056 | +1.7% |
| Equity | 10/15 | €33,830 | €43,932 | +€10,102 | +29.9% |
| Profit (loss) carried forward | 14 | €33,830 | €43,932 | +€10,102 | +29.9% |
| Amounts payable | 17/49 | €83,881 | €75,835 | -€8,046 | -9.6% |
| Amounts payable within one year | 42/48 | €81,414 | €75,835 | -€5,578 | -6.9% |
| Trade debts | 44 | - | €1,528 | +€1,528 | |
| Suppliers | 440/4 | - | €1,528 | +€1,528 | |
| Taxes, remuneration and social security | 45 | €22,349 | €10,243 | -€12,106 | -54.2% |
| Taxes | 450/3 | €22,349 | €10,243 | -€12,106 | -54.2% |
| Other amounts payable | 47/48 | €59,065 | €64,065 | +€5,000 | +8.5% |
| Accrued charges and deferred income | 492/3 | €2,467 | - | -€2,467 | |
| Turnover | 70 | €152,070 | €166,825 | +€14,755 | +9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €83,797 | €74,186 | -€9,612 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €1,392 | -€586 | -29.6% |
| Other operating charges | 640/8 | €433 | €796 | +€363 | +83.7% |
| Gross operating margin | 9900 | €69,428 | €92,900 | +€23,472 | +33.8% |
| Operating profit (loss) | 9901 | €67,017 | €90,712 | +€23,695 | +35.4% |
| Financial income | 75/76B | €802 | €646 | -€156 | -19.4% |
| Recurring financial income | 75 | €802 | €646 | -€156 | -19.4% |
| Financial charges | 65/66B | €360 | €339 | -€21 | -5.9% |
| Recurring financial charges | 65 | €360 | €339 | -€21 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €67,459 | €91,020 | +€23,561 | +34.9% |
| Income taxes | 67/77 | €18,180 | €20,918 | +€2,738 | +15.1% |
| Profit (loss) for the period | 9904 | €49,279 | €70,102 | +€20,823 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,279 | €70,102 | +€20,823 | +42.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.