LPLD: 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.
LPLD
Largest movements
- Cash +€30,498
up €30,498 (+202.9%), from €15,034 to €45,532
mainly Net result for the year (+€34,659) and Tax, wage and social debts (+€12,893)
- Receivables within one year +€9,804
up €9,804 (+135.0%), from €7,260 to €17,064
of which Other amounts receivable: +€5,197
- Deferred charges and accrued income +€7,087
up €7,087 (+682.2%), from €1,039 to €8,125
- Tangible fixed assets -€2,512
down €2,512 (-50.6%), from €4,965 to €2,453
of which Furniture and vehicles: -€1,934
- Profit (loss) carried forward +€33,826
up €33,826 (+499.2%), from €6,776 to €40,601
- Tax, wage and social debts +€12,893
up €12,893 (+158.0%), from €8,159 to €21,052
of which Taxes: +€11,143
- Other debts -€11,626
down €11,626 (-93.3%), from €12,459 to €833
- Trade debts +€9,784
up €9,784 (+1216.5%), from €804 to €10,588
- Gross operating margin +€26,119
up €26,119 (+102.1%), from €25,582 to €51,701
- Taxes +€10,895
up €10,895 (+449.4%), from €2,424 to €13,319
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 | €28,298 | €73,174 | +€44,876 | +158.6% |
| Fixed assets | 21/28 | €4,965 | €2,453 | -€2,512 | -50.6% |
| Tangible fixed assets | 22/27 | €4,965 | €2,453 | -€2,512 | -50.6% |
| Furniture and vehicles | 24 | €3,351 | €1,417 | -€1,934 | -57.7% |
| Other tangible fixed assets | 26 | €1,614 | €1,036 | -€578 | -35.8% |
| Current assets | 29/58 | €23,333 | €70,721 | +€47,388 | +203.1% |
| Amounts receivable within one year | 40/41 | €7,260 | €17,064 | +€9,804 | +135.0% |
| Trade receivables | 40 | €7,260 | €11,867 | +€4,607 | +63.5% |
| Other amounts receivable | 41 | - | €5,197 | +€5,197 | |
| Cash at bank and in hand | 54/58 | €15,034 | €45,532 | +€30,498 | +202.9% |
| Deferred charges and accrued income | 490/1 | €1,039 | €8,125 | +€7,087 | +682.2% |
| Total equity and liabilities | 10/49 | €28,298 | €73,174 | +€44,876 | +158.6% |
| Equity | 10/15 | €6,876 | €40,701 | +€33,826 | +491.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,776 | €40,601 | +€33,826 | +499.2% |
| Amounts payable | 17/49 | €21,422 | €32,473 | +€11,051 | +51.6% |
| Amounts payable within one year | 42/48 | €21,422 | €32,473 | +€11,051 | +51.6% |
| Trade debts | 44 | €804 | €10,588 | +€9,784 | +1216.5% |
| Suppliers | 440/4 | €804 | €10,588 | +€9,784 | +1216.5% |
| Taxes, remuneration and social security | 45 | €8,159 | €21,052 | +€12,893 | +158.0% |
| Taxes | 450/3 | €8,159 | €19,302 | +€11,143 | +136.6% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €12,459 | €833 | -€11,626 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €2,512 | = | 0.0% |
| Other operating charges | 640/8 | €30 | - | -€30 | |
| Gross operating margin | 9900 | €25,582 | €51,701 | +€26,119 | +102.1% |
| Operating profit (loss) | 9901 | €23,040 | €49,189 | +€26,149 | +113.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,542 | €1,211 | -€331 | -21.5% |
| Recurring financial charges | 65 | €1,542 | €1,211 | -€331 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €21,498 | €47,978 | +€26,480 | +123.2% |
| Income taxes | 67/77 | €2,424 | €13,319 | +€10,895 | +449.4% |
| Profit (loss) for the period | 9904 | €19,074 | €34,659 | +€15,585 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,074 | €34,659 | +€15,585 | +81.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.