LPH CONSULT: 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.
LPH CONSULT
Largest movements
- Cash +€33,093
up €33,093 (+43.6%), from €75,978 to €109,071
mainly Depreciation (+€26,957) and Net result for the year (+€15,268)
- Receivables within one year -€10,090
down €10,090 (-37.4%), from €26,959 to €16,869
of which Trade receivables: -€10,281
- Profit (loss) carried forward +€15,268
up €15,268 (+9.8%), from €156,467 to €171,735
- Current portion of long-term debt +€4,502
up €4,502 (+33.3%), from €13,527 to €18,029
- Gross operating margin +€10,513
up €10,513 (+20.6%), from €51,061 to €61,574
- Depreciation +€4,241
up €4,241 (+18.7%), from €22,716 to €26,957
- Taxes +€2,137
up €2,137 (+59.2%), from €3,611 to €5,748
- Staff costs -€1,467
down €1,467 (-26.0%), from €5,640 to €4,174
- Other operating charges +€1,052
up €1,052 (+143%), from €733 to €1,785
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 | €281,406 | €302,109 | +€20,702 | +7.4% |
| Fixed assets | 21/28 | €178,469 | €176,168 | -€2,301 | -1.3% |
| Tangible fixed assets | 22/27 | €178,461 | €176,160 | -€2,301 | -1.3% |
| Land and buildings | 22 | €150,333 | €142,333 | -€8,000 | -5.3% |
| Plant, machinery and equipment | 23 | €19,784 | €13,975 | -€5,809 | -29.4% |
| Furniture and vehicles | 24 | €8,344 | €19,852 | +€11,508 | +138% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €102,937 | €125,940 | +€23,003 | +22.3% |
| Amounts receivable within one year | 40/41 | €26,959 | €16,869 | -€10,090 | -37.4% |
| Trade receivables | 40 | €26,809 | €16,528 | -€10,281 | -38.4% |
| Other amounts receivable | 41 | €150 | €342 | +€192 | +128% |
| Cash at bank and in hand | 54/58 | €75,978 | €109,071 | +€33,093 | +43.6% |
| Total equity and liabilities | 10/49 | €281,406 | €302,109 | +€20,702 | +7.4% |
| Equity | 10/15 | €163,287 | €178,555 | +€15,268 | +9.4% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,467 | €171,735 | +€15,268 | +9.8% |
| Amounts payable | 17/49 | €118,119 | €123,554 | +€5,435 | +4.6% |
| Amounts payable after more than one year | 17 | €69,315 | €69,836 | +€520 | +0.8% |
| Financial debts | 170/4 | €68,815 | €69,336 | +€520 | +0.8% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,803 | €53,718 | +€4,915 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €13,527 | €18,029 | +€4,502 | +33.3% |
| Trade debts | 44 | €22,637 | €23,212 | +€575 | +2.5% |
| Suppliers | 440/4 | €22,637 | €23,212 | +€575 | +2.5% |
| Taxes, remuneration and social security | 45 | €10,830 | €10,545 | -€284 | -2.6% |
| Taxes | 450/3 | €9,720 | €9,234 | -€487 | -5.0% |
| Remuneration and social security | 454/9 | €1,109 | €1,311 | +€202 | +18.2% |
| Other amounts payable | 47/48 | €1,809 | €1,931 | +€122 | +6.7% |
| Remuneration, social security and pensions | 62 | €5,640 | €4,174 | -€1,467 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,716 | €26,957 | +€4,241 | +18.7% |
| Other operating charges | 640/8 | €733 | €1,785 | +€1,052 | +143% |
| Non-recurring operating charges | 66A | €3,433 | €2,391 | -€1,042 | -30.4% |
| Gross operating margin | 9900 | €51,061 | €61,574 | +€10,513 | +20.6% |
| Operating profit (loss) | 9901 | €18,539 | €26,268 | +€7,729 | +41.7% |
| Financial income | 75/76B | €2 | €9 | +€7 | +322% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +322% |
| Financial charges | 65/66B | €4,447 | €5,261 | +€815 | +18.3% |
| Recurring financial charges | 65 | €4,447 | €5,261 | +€815 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €14,094 | €21,016 | +€6,921 | +49.1% |
| Income taxes | 67/77 | €3,611 | €5,748 | +€2,137 | +59.2% |
| Profit (loss) for the period | 9904 | €10,484 | €15,268 | +€4,784 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,484 | €15,268 | +€4,784 | +45.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.