LPE Consulting: 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.
LPE Consulting
Largest movements
- Receivables within one year -€79,370
down €79,370 (-95.4%), from €83,197 to €3,828
of which Other amounts receivable: -€60,406
- Current investments +€25,000
up €25,000 (+10.5%), from €239,043 to €264,043
- Tangible fixed assets -€23,597
down €23,597 (-19.7%), from €119,490 to €95,893
of which Furniture and vehicles: -€13,298
- Cash +€15,684
up €15,684 (+40.2%), from €39,016 to €54,701
mainly Receivables within one year (+€79,370) and Net result for the year (+€32,980)
- Reserves -€48,082
down €48,082 (-12.3%), from €389,692 to €341,610
of which Distributable reserves: -€48,082
- Tax, wage and social debts -€9,407
down €9,407 (-63.8%), from €14,747 to €5,340
- Other debts +€8,903
up €8,903, from €0 to €8,903
- Current portion of long-term debt -€7,741
down €7,741 (-58.1%), from €13,315 to €5,574
- Debts after one year -€5,574
down €5,574 (-100%), from €5,574 to €0
- Gross operating margin -€31,071
down €31,071 (-31.2%), from €99,652 to €68,581
- Taxes -€8,109
down €8,109 (-38.0%), from €21,346 to €13,237
- Financial income +€1,963
up €1,963 (+35.8%), from €5,475 to €7,438
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 | €480,894 | €418,965 | -€61,929 | -12.9% |
| Fixed assets | 21/28 | €119,490 | €95,893 | -€23,597 | -19.7% |
| Tangible fixed assets | 22/27 | €119,490 | €95,893 | -€23,597 | -19.7% |
| Land and buildings | 22 | €61,336 | €51,522 | -€9,814 | -16.0% |
| Plant, machinery and equipment | 23 | €26,508 | €26,023 | -€486 | -1.8% |
| Furniture and vehicles | 24 | €31,646 | €18,349 | -€13,298 | -42.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €361,404 | €323,071 | -€38,332 | -10.6% |
| Amounts receivable within one year | 40/41 | €83,197 | €3,828 | -€79,370 | -95.4% |
| Trade receivables | 40 | €18,963 | €0 | -€18,963 | -100% |
| Other amounts receivable | 41 | €64,234 | €3,828 | -€60,406 | -94.0% |
| Current investments | 50/53 | €239,043 | €264,043 | +€25,000 | +10.5% |
| Cash at bank and in hand | 54/58 | €39,016 | €54,701 | +€15,684 | +40.2% |
| Deferred charges and accrued income | 490/1 | €147 | €500 | +€353 | +241% |
| Total equity and liabilities | 10/49 | €480,894 | €418,965 | -€61,929 | -12.9% |
| Equity | 10/15 | €445,850 | €397,797 | -€48,053 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €389,692 | €341,610 | -€48,082 | -12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €387,832 | €339,750 | -€48,082 | -12.4% |
| Profit (loss) carried forward | 14 | €37,558 | €37,587 | +€30 | +0.1% |
| Amounts payable | 17/49 | €35,044 | €21,168 | -€13,877 | -39.6% |
| Amounts payable after more than one year | 17 | €5,574 | €0 | -€5,574 | -100% |
| Financial debts | 170/4 | €5,574 | €0 | -€5,574 | -100% |
| Amounts payable within one year | 42/48 | €28,062 | €20,484 | -€7,578 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €13,315 | €5,574 | -€7,741 | -58.1% |
| Trade debts | 44 | €0 | €667 | +€667 | |
| Suppliers | 440/4 | €0 | €667 | +€667 | |
| Taxes, remuneration and social security | 45 | €14,747 | €5,340 | -€9,407 | -63.8% |
| Taxes | 450/3 | €14,747 | €5,340 | -€9,407 | -63.8% |
| Other amounts payable | 47/48 | €0 | €8,903 | +€8,903 | |
| Accrued charges and deferred income | 492/3 | €1,409 | €684 | -€725 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,216 | €27,530 | +€314 | +1.2% |
| Other operating charges | 640/8 | €2,225 | €2,005 | -€220 | -9.9% |
| Gross operating margin | 9900 | €99,652 | €68,581 | -€31,071 | -31.2% |
| Operating profit (loss) | 9901 | €70,211 | €39,046 | -€31,165 | -44.4% |
| Financial income | 75/76B | €5,475 | €7,438 | +€1,963 | +35.8% |
| Recurring financial income | 75 | €5,475 | €7,438 | +€1,963 | +35.8% |
| Financial charges | 65/66B | €253 | €267 | +€14 | +5.7% |
| Recurring financial charges | 65 | €253 | €267 | +€14 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €75,433 | €46,216 | -€29,217 | -38.7% |
| Income taxes | 67/77 | €21,346 | €13,237 | -€8,109 | -38.0% |
| Profit (loss) for the period | 9904 | €54,087 | €32,980 | -€21,108 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,087 | €32,980 | -€21,108 | -39.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.