LPI: 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.
LPI
Largest movements
- Tangible fixed assets -€2,744
down €2,744 (-42.7%), from €6,430 to €3,686
- Cash -€1,469
down €1,469 (-59.0%), from €2,489 to €1,020
mainly Net result for the year (-€2,675) and Tax, wage and social debts (-€1,744)
- Receivables within one year +€1,050
up €1,050 (+21.0%), from €5,000 to €6,050
- Deferred charges and accrued income -€1,049
down €1,049 (-78.9%), from €1,329 to €281
- Profit (loss) carried forward -€2,675
down €2,675 (-44.5%), from -€6,017 to -€8,693
- Tax, wage and social debts -€1,744
down €1,744 (-25.1%), from €6,962 to €5,218
of which Taxes: -€1,713
- Other debts +€365
up €365 (+8.8%), from €4,149 to €4,514
- Trade debts -€156
down €156 (-17.0%), from €922 to €766
- Gross operating margin +€2,934
up €2,934, from -€2,314 to €620
- Depreciation -€461
down €461 (-14.4%), from €3,205 to €2,744
- Taxes +€144
new in 2025: €144
- Other operating charges -€105
down €105 (-23.6%), from €444 to €339
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 | €15,293 | €11,082 | -€4,211 | -27.5% |
| Fixed assets | 21/28 | €6,475 | €3,732 | -€2,744 | -42.4% |
| Tangible fixed assets | 22/27 | €6,430 | €3,686 | -€2,744 | -42.7% |
| Furniture and vehicles | 24 | €6,430 | €3,686 | -€2,744 | -42.7% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €8,818 | €7,351 | -€1,467 | -16.6% |
| Amounts receivable within one year | 40/41 | €5,000 | €6,050 | +€1,050 | +21.0% |
| Trade receivables | 40 | €5,000 | €6,050 | +€1,050 | +21.0% |
| Cash at bank and in hand | 54/58 | €2,489 | €1,020 | -€1,469 | -59.0% |
| Deferred charges and accrued income | 490/1 | €1,329 | €281 | -€1,049 | -78.9% |
| Total equity and liabilities | 10/49 | €15,293 | €11,082 | -€4,211 | -27.5% |
| Equity | 10/15 | €3,260 | €585 | -€2,675 | -82.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,778 | €6,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €6,528 | €6,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,017 | -€8,693 | -€2,675 | -44.5% |
| Amounts payable | 17/49 | €12,033 | €10,497 | -€1,536 | -12.8% |
| Amounts payable within one year | 42/48 | €12,033 | €10,497 | -€1,536 | -12.8% |
| Trade debts | 44 | €922 | €766 | -€156 | -17.0% |
| Suppliers | 440/4 | €922 | €766 | -€156 | -17.0% |
| Taxes, remuneration and social security | 45 | €6,962 | €5,218 | -€1,744 | -25.1% |
| Taxes | 450/3 | €4,799 | €3,087 | -€1,713 | -35.7% |
| Remuneration and social security | 454/9 | €2,163 | €2,131 | -€32 | -1.5% |
| Other amounts payable | 47/48 | €4,149 | €4,514 | +€365 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,205 | €2,744 | -€461 | -14.4% |
| Other operating charges | 640/8 | €444 | €339 | -€105 | -23.6% |
| Gross operating margin | 9900 | -€2,314 | €620 | +€2,934 | |
| Operating profit (loss) | 9901 | -€5,962 | -€2,463 | +€3,500 | +58.7% |
| Financial charges | 65/66B | €55 | €69 | +€14 | +25.9% |
| Recurring financial charges | 65 | €55 | €69 | +€14 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,017 | -€2,532 | +€3,486 | +57.9% |
| Income taxes | 67/77 | - | €144 | +€144 | |
| Profit (loss) for the period | 9904 | -€6,017 | -€2,675 | +€3,342 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,017 | -€2,675 | +€3,342 | +55.5% |
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 14 October 2026 via checked.be.