LPCS EXPERT COMPTABLE: 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 EXPERT COMPTABLE
Largest movements
- Tangible fixed assets +€21,748
up €21,748 (+40.3%), from €53,941 to €75,689
of which Other tangible fixed assets: +€26,852
- Cash -€17,474
down €17,474 (-33.1%), from €52,791 to €35,317
mainly Other debts (-€39,400) and Investment in fixed assets (net) (-€37,450)
- Receivables within one year +€10,117
up €10,117 (+7.2%), from €139,724 to €149,841
of which Trade receivables: +€7,546
- Trade debts +€77,657
up €77,657 (+113.5%), from €68,450 to €146,107
- Other debts -€39,400
down €39,400 (-68.2%), from €57,763 to €18,363
- Debts after one year -€13,472
down €13,472 (-36.1%), from €37,335 to €23,863
- Current portion of long-term debt -€10,408
down €10,408 (-43.6%), from €23,880 to €13,472
- Tax, wage and social debts +€9,745
up €9,745 (+19.1%), from €51,000 to €60,745
of which Remuneration and social security: +€37,047
- Gross operating margin +€31,593
up €31,593 (+13.2%), from €239,463 to €271,055
- Staff costs +€28,857
up €28,857 (+13.5%), from €213,698 to €242,555
- Write-downs +€10,924
up €10,924 (+533.7%), from €2,047 to €12,971
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 | €246,456 | €263,168 | +€16,712 | +6.8% |
| Fixed assets | 21/28 | €53,941 | €75,689 | +€21,748 | +40.3% |
| Tangible fixed assets | 22/27 | €53,941 | €75,689 | +€21,748 | +40.3% |
| Furniture and vehicles | 24 | €53,941 | €48,837 | -€5,104 | -9.5% |
| Other tangible fixed assets | 26 | - | €26,852 | +€26,852 | |
| Current assets | 29/58 | €192,515 | €187,479 | -€5,036 | -2.6% |
| Amounts receivable within one year | 40/41 | €139,724 | €149,841 | +€10,117 | +7.2% |
| Trade receivables | 40 | €139,724 | €147,269 | +€7,546 | +5.4% |
| Other amounts receivable | 41 | - | €2,571 | +€2,571 | |
| Cash at bank and in hand | 54/58 | €52,791 | €35,317 | -€17,474 | -33.1% |
| Deferred charges and accrued income | 490/1 | - | €2,321 | +€2,321 | |
| Total equity and liabilities | 10/49 | €246,456 | €263,168 | +€16,712 | +6.8% |
| Equity | 10/15 | €7,630 | €294 | -€7,337 | -96.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,630 | -€4,706 | -€7,337 | |
| Amounts payable | 17/49 | €238,825 | €262,874 | +€24,049 | +10.1% |
| Amounts payable after more than one year | 17 | €37,335 | €23,863 | -€13,472 | -36.1% |
| Financial debts | 170/4 | €37,335 | €23,863 | -€13,472 | -36.1% |
| Amounts payable within one year | 42/48 | €201,093 | €238,687 | +€37,594 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €23,880 | €13,472 | -€10,408 | -43.6% |
| Trade debts | 44 | €68,450 | €146,107 | +€77,657 | +113.5% |
| Suppliers | 440/4 | €68,450 | €146,107 | +€77,657 | +113.5% |
| Taxes, remuneration and social security | 45 | €51,000 | €60,745 | +€9,745 | +19.1% |
| Taxes | 450/3 | €51,000 | €23,698 | -€27,302 | -53.5% |
| Remuneration and social security | 454/9 | - | €37,047 | +€37,047 | |
| Other amounts payable | 47/48 | €57,763 | €18,363 | -€39,400 | -68.2% |
| Accrued charges and deferred income | 492/3 | €397 | €325 | -€73 | -18.3% |
| Remuneration, social security and pensions | 62 | €213,698 | €242,555 | +€28,857 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,719 | €15,702 | +€983 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,047 | €12,971 | +€10,924 | +533.7% |
| Other operating charges | 640/8 | €301 | €1,601 | +€1,300 | +431.1% |
| Gross operating margin | 9900 | €239,463 | €271,055 | +€31,593 | +13.2% |
| Operating profit (loss) | 9901 | €8,697 | -€1,774 | -€10,472 | |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €2,890 | €2,124 | -€767 | -26.5% |
| Recurring financial charges | 65 | €2,890 | €2,124 | -€767 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €5,807 | -€3,845 | -€9,652 | |
| Income taxes | 67/77 | €5,593 | €3,491 | -€2,102 | -37.6% |
| Profit (loss) for the period | 9904 | €214 | -€7,337 | -€7,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €214 | -€7,337 | -€7,550 |
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 6 October 2026 via checked.be.