LPL Management: 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.
LPL Management
Largest movements
- Receivables within one year +€190,272
up €190,272 (+419.0%), from €45,411 to €235,684
of which Trade receivables: +€229,270
- Tangible fixed assets -€175,877
down €175,877 (-92.1%), from €191,063 to €15,186
- Cash +€21,601
up €21,601 (+147.1%), from €14,682 to €36,283
mainly Investment in fixed assets (net) (+€173,232) and Tax, wage and social debts (+€44,010)
- Tax, wage and social debts +€44,010
up €44,010 (+2344.3%), from €1,877 to €45,888
- Profit (loss) carried forward -€19,940
down €19,940 (-298.1%), from -€6,688 to -€26,628
- Trade debts +€15,512
up €15,512 (+313.3%), from €4,951 to €20,463
- Gross operating margin +€16,037
up €16,037, from -€2,234 to €13,803
- Financial charges -€1,089
down €1,089 (-64.7%), from €1,683 to €594
- Other operating charges +€772
new in 2024: €772
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,157 | €288,874 | +€37,717 | +15.0% |
| Fixed assets | 21/28 | €191,063 | €15,186 | -€175,877 | -92.1% |
| Tangible fixed assets | 22/27 | €191,063 | €15,186 | -€175,877 | -92.1% |
| Furniture and vehicles | 24 | €191,063 | €15,186 | -€175,877 | -92.1% |
| Current assets | 29/58 | €60,094 | €273,688 | +€213,594 | +355.4% |
| Amounts receivable within one year | 40/41 | €45,411 | €235,684 | +€190,272 | +419.0% |
| Trade receivables | 40 | €6,414 | €235,684 | +€229,270 | +3574.5% |
| Other amounts receivable | 41 | €38,997 | - | -€38,997 | |
| Cash at bank and in hand | 54/58 | €14,682 | €36,283 | +€21,601 | +147.1% |
| Deferred charges and accrued income | 490/1 | - | €1,721 | +€1,721 | |
| Total equity and liabilities | 10/49 | €251,157 | €288,874 | +€37,717 | +15.0% |
| Equity | 10/15 | €13,312 | -€6,628 | -€19,940 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,688 | -€26,628 | -€19,940 | -298.1% |
| Amounts payable | 17/49 | €237,845 | €295,502 | +€57,656 | +24.2% |
| Amounts payable within one year | 42/48 | €237,845 | €294,661 | +€56,816 | +23.9% |
| Trade debts | 44 | €4,951 | €20,463 | +€15,512 | +313.3% |
| Suppliers | 440/4 | €4,951 | €20,463 | +€15,512 | +313.3% |
| Taxes, remuneration and social security | 45 | €1,877 | €45,888 | +€44,010 | +2344.3% |
| Taxes | 450/3 | €1,877 | €45,888 | +€44,010 | +2344.3% |
| Other amounts payable | 47/48 | €231,017 | €228,311 | -€2,706 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €841 | +€841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,771 | €2,645 | -€126 | -4.6% |
| Other operating charges | 640/8 | - | €772 | +€772 | |
| Non-recurring operating charges | 66A | - | €29,732 | +€29,732 | |
| Gross operating margin | 9900 | -€2,234 | €13,803 | +€16,037 | |
| Operating profit (loss) | 9901 | -€5,005 | -€19,346 | -€14,341 | -286.5% |
| Financial charges | 65/66B | €1,683 | €594 | -€1,089 | -64.7% |
| Recurring financial charges | 65 | €1,683 | €594 | -€1,089 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,688 | -€19,940 | -€13,252 | -198.1% |
| Profit (loss) for the period | 9904 | -€6,688 | -€19,940 | -€13,252 | -198.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,688 | -€19,940 | -€13,252 | -198.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.