LPM SERVICES: 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.
LPM SERVICES
Largest movements
- Receivables within one year -€276,739
down €276,739 (-96.4%), from €287,000 to €10,261
of which Trade receivables: -€277,048
- Cash +€130,755
up €130,755 (+1859.1%), from €7,033 to €137,788
mainly Receivables within one year (+€276,739) and Net result for the year (+€21,421)
- Tangible fixed assets +€7,651
up €7,651 (+68.1%), from €11,227 to €18,879
of which Plant, machinery and equipment: +€17,795
- Deferred charges and accrued income +€5,504
up €5,504 (+40.8%), from €13,502 to €19,005
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Other debts -€64,111
down €64,111 (-28.8%), from €222,865 to €158,754
- Profit (loss) carried forward +€21,421
up €21,421, from -€20,746 to €676
- Tax, wage and social debts +€6,319
up €6,319 (+187.5%), from €3,370 to €9,689
- Trade debts +€3,292
up €3,292 (+100.6%), from €3,273 to €6,565
- Gross operating margin +€34,082
up €34,082, from -€1,009 to €33,072
- Depreciation -€4,920
down €4,920 (-71.3%), from €6,904 to €1,983
- Other operating charges +€2,730
up €2,730 (+476.7%), from €573 to €3,303
- Taxes +€1,694
up €1,694 (+805.9%), from €210 to €1,904
- Financial charges -€758
down €758 (-14.5%), from €5,219 to €4,461
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 | €318,762 | €185,933 | -€132,829 | -41.7% |
| Fixed assets | 21/28 | €11,227 | €18,879 | +€7,651 | +68.1% |
| Tangible fixed assets | 22/27 | €11,227 | €18,879 | +€7,651 | +68.1% |
| Plant, machinery and equipment | 23 | €899 | €18,694 | +€17,795 | +1979.7% |
| Furniture and vehicles | 24 | €10,329 | €185 | -€10,144 | -98.2% |
| Current assets | 29/58 | €307,535 | €167,055 | -€140,480 | -45.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €287,000 | €10,261 | -€276,739 | -96.4% |
| Trade receivables | 40 | €287,000 | €9,952 | -€277,048 | -96.5% |
| Other amounts receivable | 41 | €0 | €309 | +€309 | |
| Cash at bank and in hand | 54/58 | €7,033 | €137,788 | +€130,755 | +1859.1% |
| Deferred charges and accrued income | 490/1 | €13,502 | €19,005 | +€5,504 | +40.8% |
| Total equity and liabilities | 10/49 | €318,762 | €185,933 | -€132,829 | -41.7% |
| Equity | 10/15 | -€10,746 | €10,676 | +€21,421 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,746 | €676 | +€21,421 | |
| Amounts payable | 17/49 | €329,508 | €175,258 | -€154,250 | -46.8% |
| Amounts payable within one year | 42/48 | €329,508 | €175,008 | -€154,500 | -46.9% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €3,273 | €6,565 | +€3,292 | +100.6% |
| Suppliers | 440/4 | €3,273 | €6,565 | +€3,292 | +100.6% |
| Taxes, remuneration and social security | 45 | €3,370 | €9,689 | +€6,319 | +187.5% |
| Taxes | 450/3 | €3,370 | €9,689 | +€6,319 | +187.5% |
| Other amounts payable | 47/48 | €222,865 | €158,754 | -€64,111 | -28.8% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,904 | €1,983 | -€4,920 | -71.3% |
| Other operating charges | 640/8 | €573 | €3,303 | +€2,730 | +476.7% |
| Gross operating margin | 9900 | -€1,009 | €33,072 | +€34,082 | |
| Operating profit (loss) | 9901 | -€8,486 | €27,786 | +€36,272 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €5,219 | €4,461 | -€758 | -14.5% |
| Recurring financial charges | 65 | €5,219 | €4,461 | -€758 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,704 | €23,325 | +€37,029 | |
| Income taxes | 67/77 | €210 | €1,904 | +€1,694 | +805.9% |
| Profit (loss) for the period | 9904 | -€13,914 | €21,421 | +€35,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,914 | €21,421 | +€35,335 |
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 3 October 2026 via checked.be.