LPC EVENTS: 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.
LPC EVENTS
Largest movements
- Cash +€3,174
up €3,174 (+26.7%), from €11,886 to €15,060
mainly Net result for the year (+€4,294) and Depreciation (+€1,661)
- Receivables within one year -€1,392
down €1,392 (-30.8%), from €4,526 to €3,134
of which Trade receivables: -€2,395
- Profit (loss) carried forward +€4,294
up €4,294 (+34.0%), from €12,629 to €16,922
- Trade debts -€1,556
down €1,556 (-75.8%), from €2,053 to €497
- Other debts -€853
down €853 (-29.3%), from €2,908 to €2,055
- Gross operating margin -€41,810
down €41,810 (-52.5%), from €79,698 to €37,888
- Staff costs -€21,464
down €21,464, from €20,956 to -€507
- Other operating charges -€6,738
down €6,738 (-18.0%), from €37,473 to €30,735
- Financial charges -€4,211
down €4,211 (-92.3%), from €4,561 to €350
- Taxes -€1,803
down €1,803 (-57.0%), from €3,160 to €1,357
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 | €24,153 | €25,950 | +€1,797 | +7.4% |
| Fixed assets | 21/28 | €7,741 | €7,756 | +€15 | +0.2% |
| Tangible fixed assets | 22/27 | €6,009 | €6,023 | +€15 | +0.2% |
| Furniture and vehicles | 24 | €6,009 | €6,023 | +€15 | +0.2% |
| Financial fixed assets | 28 | €1,733 | €1,733 | = | 0.0% |
| Current assets | 29/58 | €16,412 | €18,194 | +€1,782 | +10.9% |
| Amounts receivable within one year | 40/41 | €4,526 | €3,134 | -€1,392 | -30.8% |
| Trade receivables | 40 | €2,480 | €85 | -€2,395 | -96.6% |
| Other amounts receivable | 41 | €2,046 | €3,050 | +€1,004 | +49.1% |
| Cash at bank and in hand | 54/58 | €11,886 | €15,060 | +€3,174 | +26.7% |
| Total equity and liabilities | 10/49 | €24,153 | €25,950 | +€1,797 | +7.4% |
| Equity | 10/15 | €13,629 | €17,922 | +€4,294 | +31.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,629 | €16,922 | +€4,294 | +34.0% |
| Amounts payable | 17/49 | €10,525 | €8,028 | -€2,497 | -23.7% |
| Amounts payable within one year | 42/48 | €10,525 | €8,019 | -€2,505 | -23.8% |
| Trade debts | 44 | €2,053 | €497 | -€1,556 | -75.8% |
| Suppliers | 440/4 | €2,053 | €497 | -€1,556 | -75.8% |
| Advances received on contracts in progress | 46 | €950 | €950 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,613 | €4,517 | -€96 | -2.1% |
| Taxes | 450/3 | €3,160 | €4,517 | +€1,357 | +43.0% |
| Remuneration and social security | 454/9 | €1,453 | - | -€1,453 | |
| Other amounts payable | 47/48 | €2,908 | €2,055 | -€853 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Remuneration, social security and pensions | 62 | €20,956 | -€507 | -€21,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,661 | +€737 | +79.8% |
| Other operating charges | 640/8 | €37,473 | €30,735 | -€6,738 | -18.0% |
| Gross operating margin | 9900 | €79,698 | €37,888 | -€41,810 | -52.5% |
| Operating profit (loss) | 9901 | €20,345 | €5,999 | -€14,346 | -70.5% |
| Financial income | 75/76B | €4 | €2 | -€2 | -54.8% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -54.8% |
| Financial charges | 65/66B | €4,561 | €350 | -€4,211 | -92.3% |
| Recurring financial charges | 65 | €4,561 | €350 | -€4,211 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €15,789 | €5,651 | -€10,137 | -64.2% |
| Income taxes | 67/77 | €3,160 | €1,357 | -€1,803 | -57.0% |
| Profit (loss) for the period | 9904 | €12,629 | €4,294 | -€8,335 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,629 | €4,294 | -€8,335 | -66.0% |
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.