LPCHI: 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.
LPCHI
Largest movements
- Cash -€865
down €865 (-56.2%), from €1,539 to €674
mainly Net result for the year (-€6,382) and Trade debts (-€358)
- Receivables within one year -€659
down €659 (-100.0%), from €659 to €0
- Profit (loss) carried forward -€6,382
down €6,382 (-1.1%), from -€558,478 to -€564,860
- Debts after one year +€4,217
up €4,217 (+1.8%), from €230,113 to €234,330
- Other debts +€1,000
new in 2025: €1,000
- Trade debts -€358
down €358 (-63.6%), from €563 to €205
- Financial charges -€803,037
down €803,037 (-99.6%), from €806,439 to €3,402
of which Non-recurring financial charges: -€801,107
- Financial income -€686,862
down €686,862 (-100.0%), from €686,862 to €0
of which Financial income: -€686,862
- Gross operating margin -€291,883
down €291,883, from €289,046 to -€2,837
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 | €2,198 | €674 | -€1,524 | -69.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,198 | €674 | -€1,524 | -69.3% |
| Amounts receivable within one year | 40/41 | €659 | €0 | -€659 | -100.0% |
| Other amounts receivable | 41 | €659 | €0 | -€659 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,539 | €674 | -€865 | -56.2% |
| Total equity and liabilities | 10/49 | €2,198 | €674 | -€1,524 | -69.3% |
| Equity | 10/15 | -€228,478 | -€234,860 | -€6,382 | -2.8% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€558,478 | -€564,860 | -€6,382 | -1.1% |
| Amounts payable | 17/49 | €230,676 | €235,534 | +€4,858 | +2.1% |
| Amounts payable after more than one year | 17 | €230,113 | €234,330 | +€4,217 | +1.8% |
| Financial debts | 170/4 | €230,113 | €234,330 | +€4,217 | +1.8% |
| Amounts payable within one year | 42/48 | €563 | €1,205 | +€642 | +114.1% |
| Trade debts | 44 | €563 | €205 | -€358 | -63.6% |
| Suppliers | 440/4 | €563 | €205 | -€358 | -63.6% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | €291,674 | €0 | -€291,674 | -100.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €289,046 | -€2,837 | -€291,883 | |
| Operating profit (loss) | 9901 | €288,905 | -€2,981 | -€291,886 | |
| Financial income | 75/76B | €686,862 | €0 | -€686,862 | -100.0% |
| Recurring financial income | 75 | €686,862 | €0 | -€686,862 | -100.0% |
| Non-recurring financial income | 76B | €686,862 | €0 | -€686,862 | -100.0% |
| Financial charges | 65/66B | €806,439 | €3,402 | -€803,037 | -99.6% |
| Recurring financial charges | 65 | €5,332 | €3,402 | -€1,930 | -36.2% |
| Non-recurring financial charges | 66B | €801,107 | €0 | -€801,107 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €169,328 | -€6,382 | -€175,710 | |
| Profit (loss) for the period | 9904 | €169,328 | -€6,382 | -€175,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €169,328 | -€6,382 | -€175,710 |
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 1 October 2026 via checked.be.