LPCS COMPTABILITE: 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.
LPCS COMPTABILITE
Largest movements
- Receivables within one year +€34,219
up €34,219 (+63.1%), from €54,200 to €88,419
of which Trade receivables: +€34,973
- Tangible fixed assets -€16,759
down €16,759 (-9.6%), from €174,759 to €158,000
of which Land and buildings: -€16,759
- Trade debts -€28,720
down €28,720 (-99.9%), from €28,747 to €27
- Reserves +€25,000
up €25,000 (+10.2%), from €244,284 to €269,284
of which Distributable reserves: +€80,964
- Profit (loss) carried forward +€13,545
up €13,545 (+4.6%), from €293,460 to €307,005
- Purchases and services +€41,304
new in 2025: €41,304
- Other operating charges +€4,474
up €4,474 (+574.7%), from €779 to €5,253
- Financial income +€1,583
up €1,583 (+20.6%), from €7,669 to €9,252
- Taxes +€784
up €784 (+4.9%), from €16,044 to €16,828
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 | €833,848 | €849,042 | +€15,194 | +1.8% |
| Fixed assets | 21/28 | €174,759 | €158,000 | -€16,759 | -9.6% |
| Tangible fixed assets | 22/27 | €174,759 | €158,000 | -€16,759 | -9.6% |
| Land and buildings | 22 | €174,759 | €158,000 | -€16,759 | -9.6% |
| Plant, machinery and equipment | 23 | - | €0 | +€0 | |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Current assets | 29/58 | €659,089 | €691,042 | +€31,953 | +4.8% |
| Amounts receivable within one year | 40/41 | €54,200 | €88,419 | +€34,219 | +63.1% |
| Trade receivables | 40 | €36,200 | €71,174 | +€34,973 | +96.6% |
| Other amounts receivable | 41 | €18,000 | €17,246 | -€754 | -4.2% |
| Cash at bank and in hand | 54/58 | €604,889 | €602,623 | -€2,266 | -0.4% |
| Total equity and liabilities | 10/49 | €833,848 | €849,042 | +€15,194 | +1.8% |
| Equity | 10/15 | €755,265 | €793,810 | +€38,545 | +5.1% |
| Contributions | 10/11 | €217,521 | €217,521 | = | 0.0% |
| Capital | 10 | €217,521 | €217,521 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Uncalled capital | 101 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €244,284 | €269,284 | +€25,000 | +10.2% |
| Non-distributable reserves | 130/1 | €64,316 | €22,000 | -€42,316 | -65.8% |
| Legal reserve | 130 | €22,000 | €22,000 | = | 0.0% |
| Other | 1319 | €42,316 | - | -€42,316 | |
| Tax-exempt reserves | 132 | €13,648 | - | -€13,648 | |
| Distributable reserves | 133 | €166,320 | €247,284 | +€80,964 | +48.7% |
| Profit (loss) carried forward | 14 | €293,460 | €307,005 | +€13,545 | +4.6% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €58,584 | €35,232 | -€23,351 | -39.9% |
| Amounts payable within one year | 42/48 | €58,584 | €35,232 | -€23,351 | -39.9% |
| Trade debts | 44 | €28,747 | €27 | -€28,720 | -99.9% |
| Suppliers | 440/4 | €28,747 | €27 | -€28,720 | -99.9% |
| Taxes, remuneration and social security | 45 | €1,975 | €4,641 | +€2,666 | +135.0% |
| Taxes | 450/3 | €1,975 | €4,641 | +€2,666 | +135.0% |
| Other amounts payable | 47/48 | €27,861 | €30,564 | +€2,702 | +9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €41,304 | +€41,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,995 | €16,759 | -€236 | -1.4% |
| Other operating charges | 640/8 | €779 | €5,253 | +€4,474 | +574.7% |
| Gross operating margin | 9900 | €67,810 | €68,481 | +€671 | +1.0% |
| Operating profit (loss) | 9901 | €50,037 | €46,469 | -€3,567 | -7.1% |
| Financial income | 75/76B | €7,669 | €9,252 | +€1,583 | +20.6% |
| Recurring financial income | 75 | €7,669 | €9,252 | +€1,583 | +20.6% |
| Financial charges | 65/66B | €730 | €348 | -€383 | -52.4% |
| Recurring financial charges | 65 | €730 | €348 | -€383 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €56,975 | €55,373 | -€1,602 | -2.8% |
| Transfer to deferred taxes | 680 | €3,231 | - | -€3,231 | |
| Income taxes | 67/77 | €16,044 | €16,828 | +€784 | +4.9% |
| Profit (loss) for the period | 9904 | €37,700 | €38,545 | +€845 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,700 | €38,545 | +€845 | +2.2% |
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 5 October 2026 via checked.be.