LPF-Cooking: 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.
LPF-Cooking
Largest movements
- Cash -€31,972
down €31,972 (-37.4%), from €85,589 to €53,617
mainly Debts after one year (-€89,333) and Provisions (-€37,713)
- Receivables within one year -€13,952
down €13,952 (-87.9%), from €15,877 to €1,925
of which Other amounts receivable: -€12,823
- Tangible fixed assets -€4,801
down €4,801 (-13.4%), from €35,745 to €30,944
of which Furniture and vehicles: -€7,557
- Stocks and contracts -€4,050
down €4,050 (-30.6%), from €13,248 to €9,197
- Deferred charges and accrued income -€1,814
down €1,814 (-41.0%), from €4,430 to €2,615
- Debts after one year -€89,333
down €89,333 (-90.5%), from €98,667 to €9,333
- Current portion of long-term debt +€74,757
up €74,757 (+512.9%), from €14,576 to €89,333
- Provisions -€37,713
down €37,713 (-100.0%), from €37,713 to €0
- Trade debts +€7,463
up €7,463 (+140.2%), from €5,323 to €12,786
- Profit (loss) carried forward -€7,034
down €7,034 (-49.9%), from -€14,088 to -€21,122
- Provisions -€75,426
down €75,426, from €37,713 to -€37,713
- Financial charges +€46,857
up €46,857 (+2722.5%), from €1,721 to €48,578
- Gross operating margin -€35,102
down €35,102 (-69.2%), from €50,733 to €15,631
- Taxes -€9,265
down €9,265 (-98.8%), from €9,381 to €116
- Depreciation +€6,755
up €6,755 (+429.5%), from €1,573 to €8,327
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 | €155,238 | €98,299 | -€56,939 | -36.7% |
| Fixed assets | 21/28 | €36,095 | €30,944 | -€5,151 | -14.3% |
| Tangible fixed assets | 22/27 | €35,745 | €30,944 | -€4,801 | -13.4% |
| Furniture and vehicles | 24 | €31,597 | €24,040 | -€7,557 | -23.9% |
| Other tangible fixed assets | 26 | €4,147 | €6,904 | +€2,756 | +66.5% |
| Financial fixed assets | 28 | €350 | €0 | -€350 | -100.0% |
| Current assets | 29/58 | €119,144 | €67,355 | -€51,789 | -43.5% |
| Stocks and contracts in progress | 3 | €13,248 | €9,197 | -€4,050 | -30.6% |
| Stocks | 30/36 | €13,248 | €9,197 | -€4,050 | -30.6% |
| Amounts receivable within one year | 40/41 | €15,877 | €1,925 | -€13,952 | -87.9% |
| Trade receivables | 40 | €1,905 | €776 | -€1,129 | -59.3% |
| Other amounts receivable | 41 | €13,972 | €1,150 | -€12,823 | -91.8% |
| Cash at bank and in hand | 54/58 | €85,589 | €53,617 | -€31,972 | -37.4% |
| Deferred charges and accrued income | 490/1 | €4,430 | €2,615 | -€1,814 | -41.0% |
| Total equity and liabilities | 10/49 | €155,238 | €98,299 | -€56,939 | -36.7% |
| Equity | 10/15 | -€8,088 | -€15,122 | -€7,034 | -87.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,088 | -€21,122 | -€7,034 | -49.9% |
| Provisions and deferred taxes | 16 | €37,713 | €0 | -€37,713 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €37,713 | €0 | -€37,713 | -100.0% |
| Other liabilities and charges | 164/5 | €37,713 | €0 | -€37,713 | -100.0% |
| Amounts payable | 17/49 | €125,613 | €113,421 | -€12,192 | -9.7% |
| Amounts payable after more than one year | 17 | €98,667 | €9,333 | -€89,333 | -90.5% |
| Financial debts | 170/4 | €98,667 | €9,333 | -€89,333 | -90.5% |
| Amounts payable within one year | 42/48 | €26,888 | €103,997 | +€77,110 | +286.8% |
| Current portion of amounts payable after more than one year | 42 | €14,576 | €89,333 | +€74,757 | +512.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €5,323 | €12,786 | +€7,463 | +140.2% |
| Suppliers | 440/4 | €5,323 | €12,786 | +€7,463 | +140.2% |
| Taxes, remuneration and social security | 45 | €6,989 | €1,878 | -€5,110 | -73.1% |
| Taxes | 450/3 | €6,989 | €1,878 | -€5,110 | -73.1% |
| Accrued charges and deferred income | 492/3 | €59 | €91 | +€32 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €8,327 | +€6,755 | +429.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,998 | €0 | -€3,998 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €37,713 | -€37,713 | -€75,426 | |
| Other operating charges | 640/8 | €813 | €2,244 | +€1,431 | +175.9% |
| Non-recurring operating charges | 66A | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €50,733 | €15,631 | -€35,102 | -69.2% |
| Operating profit (loss) | 9901 | €6,637 | €41,272 | +€34,636 | +521.9% |
| Financial income | 75/76B | €1,039 | €387 | -€652 | -62.7% |
| Recurring financial income | 75 | €1,039 | €387 | -€652 | -62.7% |
| Financial charges | 65/66B | €1,721 | €48,578 | +€46,857 | +2722.5% |
| Recurring financial charges | 65 | €1,721 | €48,578 | +€46,857 | +2722.5% |
| Profit (loss) for the period before taxes | 9903 | €5,955 | -€6,918 | -€12,873 | |
| Income taxes | 67/77 | €9,381 | €116 | -€9,265 | -98.8% |
| Profit (loss) for the period | 9904 | -€3,427 | -€7,034 | -€3,608 | -105.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,427 | -€7,034 | -€3,608 | -105.3% |
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 9 October 2026 via checked.be.