LPBV: 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.
LPBV
Largest movements
- Receivables within one year +€26,500
new in 2025: €26,500
- Cash +€384
up €384 (+15.3%), from €2,503 to €2,887
mainly Trade debts (+€23,457) and Net result for the year (+€6,912)
- Trade debts +€23,457
new in 2025: €23,457
- Profit (loss) carried forward +€6,912
up €6,912, from -€6,874 to €39
- Other debts -€3,221
no longer reported in 2025 (was €3,221)
- Gross operating margin +€18,535
up €18,535 (+54.2%), from €34,203 to €52,739
- Other operating charges +€6,204
up €6,204 (+15.9%), from €38,985 to €45,189
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 | €2,503 | €29,387 | +€26,884 | +1,074% |
| Current assets | 29/58 | €2,503 | €29,387 | +€26,884 | +1,074% |
| Amounts receivable within one year | 40/41 | - | €26,500 | +€26,500 | |
| Trade receivables | 40 | - | €26,500 | +€26,500 | |
| Cash at bank and in hand | 54/58 | €2,503 | €2,887 | +€384 | +15.3% |
| Total equity and liabilities | 10/49 | €2,503 | €29,387 | +€26,884 | +1,074% |
| Equity | 10/15 | -€3,874 | €3,039 | +€6,912 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,874 | €39 | +€6,912 | |
| Amounts payable | 17/49 | €6,377 | €26,348 | +€19,972 | +313% |
| Amounts payable within one year | 42/48 | €6,377 | €26,348 | +€19,972 | +313% |
| Trade debts | 44 | - | €23,457 | +€23,457 | |
| Suppliers | 440/4 | - | €23,457 | +€23,457 | |
| Taxes, remuneration and social security | 45 | €3,156 | €2,892 | -€264 | -8.4% |
| Taxes | 450/3 | €3,156 | €2,892 | -€264 | -8.4% |
| Other amounts payable | 47/48 | €3,221 | - | -€3,221 | |
| Other operating charges | 640/8 | €38,985 | €45,189 | +€6,204 | +15.9% |
| Gross operating margin | 9900 | €34,203 | €52,739 | +€18,535 | +54.2% |
| Operating profit (loss) | 9901 | -€4,782 | €7,550 | +€12,332 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €140 | -€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,922 | €7,410 | +€12,332 | |
| Income taxes | 67/77 | - | €498 | +€498 | |
| Profit (loss) for the period | 9904 | -€4,922 | €6,912 | +€11,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,922 | €6,912 | +€11,834 |
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 17 October 2026 via checked.be.