LPM Futures: 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.
LPM Futures
Largest movements
- Cash +€21,246
up €21,246 (+117%), from €18,167 to €39,413
mainly Net result for the year (+€13,963) and Other debts (+€5,018)
- Receivables within one year -€2,004
down €2,004 (-17.1%), from €11,696 to €9,692
of which Trade receivables: -€1,615
- Tangible fixed assets -€788
down €788 (-11.5%), from €6,857 to €6,069
of which Other tangible fixed assets: -€1,443
- Profit (loss) carried forward +€13,963
up €13,963 (+60.1%), from €23,224 to €37,187
- Other debts +€5,018
up €5,018 (+103%), from €4,872 to €9,890
- Trade debts -€968
no longer reported in 2025 (was €968)
- Gross operating margin -€1,798
down €1,798 (-8.1%), from €22,195 to €20,397
- Depreciation +€425
up €425 (+30.6%), from €1,389 to €1,814
- Other operating charges +€283
new in 2025: €283
- Taxes +€242
up €242 (+6.0%), from €4,056 to €4,298
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 | €36,720 | €55,174 | +€18,454 | +50.3% |
| Fixed assets | 21/28 | €6,857 | €6,069 | -€788 | -11.5% |
| Tangible fixed assets | 22/27 | €6,857 | €6,069 | -€788 | -11.5% |
| Furniture and vehicles | 24 | €937 | €1,592 | +€655 | +69.9% |
| Other tangible fixed assets | 26 | €5,920 | €4,477 | -€1,443 | -24.4% |
| Current assets | 29/58 | €29,863 | €49,105 | +€19,242 | +64.4% |
| Amounts receivable within one year | 40/41 | €11,696 | €9,692 | -€2,004 | -17.1% |
| Trade receivables | 40 | €11,307 | €9,692 | -€1,615 | -14.3% |
| Other amounts receivable | 41 | €389 | - | -€389 | |
| Cash at bank and in hand | 54/58 | €18,167 | €39,413 | +€21,246 | +117% |
| Total equity and liabilities | 10/49 | €36,720 | €55,174 | +€18,454 | +50.3% |
| Equity | 10/15 | €25,224 | €39,187 | +€13,963 | +55.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,224 | €37,187 | +€13,963 | +60.1% |
| Amounts payable | 17/49 | €11,496 | €15,987 | +€4,491 | +39.1% |
| Amounts payable within one year | 42/48 | €11,496 | €15,987 | +€4,491 | +39.1% |
| Trade debts | 44 | €968 | - | -€968 | |
| Suppliers | 440/4 | €968 | - | -€968 | |
| Taxes, remuneration and social security | 45 | €5,656 | €6,097 | +€441 | +7.8% |
| Taxes | 450/3 | €5,656 | €6,097 | +€441 | +7.8% |
| Other amounts payable | 47/48 | €4,872 | €9,890 | +€5,018 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,814 | +€425 | +30.6% |
| Other operating charges | 640/8 | - | €283 | +€283 | |
| Gross operating margin | 9900 | €22,195 | €20,397 | -€1,798 | -8.1% |
| Operating profit (loss) | 9901 | €20,806 | €18,300 | -€2,506 | -12.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €43 | €44 | +€1 | +2.3% |
| Recurring financial charges | 65 | €43 | €44 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €20,763 | €18,261 | -€2,502 | -12.1% |
| Income taxes | 67/77 | €4,056 | €4,298 | +€242 | +6.0% |
| Profit (loss) for the period | 9904 | €16,707 | €13,963 | -€2,744 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,707 | €13,963 | -€2,744 | -16.4% |
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 27 October 2026 via checked.be.