LPmétris: 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.
LPmétris
Largest movements
- Tangible fixed assets +€752,274
up €752,274 (+89.9%), from €836,460 to €1.6m
of which Land and buildings: +€735,218
- Cash -€26,173
down €26,173 (-25.4%), from €103,052 to €76,879
mainly Investment in fixed assets (net) (-€807,753) and Contributions, distributions and other (-€384,130)
- Receivables within one year +€21,291
up €21,291 (+101.2%), from €21,043 to €42,334
of which Trade receivables: +€22,473
- Debts after one year +€698,754
up €698,754 (+114.3%), from €611,409 to €1.3m
- Other debts +€292,963
up €292,963 (+9400.7%), from €3,116 to €296,079
- Reserves -€289,056
down €289,056 (-100.0%), from €289,056 to €0
- Current portion of long-term debt +€40,021
up €40,021 (+246.7%), from €16,221 to €56,242
- Tax, wage and social debts +€19,491
up €19,491 (+102.8%), from €18,963 to €38,454
of which Taxes: +€19,491
- Turnover -€319,795
no longer reported in 2025 (was €319,795)
- Purchases and services -€143,145
no longer reported in 2025 (was €143,145)
- Gross operating margin +€34,791
up €34,791 (+19.2%), from €180,824 to €215,615
- Depreciation +€26,788
up €26,788 (+90.2%), from €29,691 to €56,479
- Financial charges +€20,188
up €20,188 (+92.7%), from €21,774 to €41,962
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 | €970,172 | €1,715,953 | +€745,781 | +76.9% |
| Fixed assets | 21/28 | €837,960 | €1,589,234 | +€751,274 | +89.7% |
| Tangible fixed assets | 22/27 | €836,460 | €1,588,734 | +€752,274 | +89.9% |
| Land and buildings | 22 | €789,680 | €1,524,897 | +€735,218 | +93.1% |
| Plant, machinery and equipment | 23 | €20,641 | €33,499 | +€12,859 | +62.3% |
| Furniture and vehicles | 24 | €26,060 | €30,337 | +€4,277 | +16.4% |
| Other tangible fixed assets | 26 | €80 | €0 | -€80 | -100.0% |
| Financial fixed assets | 28 | €1,500 | €500 | -€1,000 | -66.7% |
| Current assets | 29/58 | €132,212 | €126,720 | -€5,492 | -4.2% |
| Amounts receivable within one year | 40/41 | €21,043 | €42,334 | +€21,291 | +101.2% |
| Trade receivables | 40 | €18,659 | €41,132 | +€22,473 | +120.4% |
| Other amounts receivable | 41 | €2,384 | €1,201 | -€1,182 | -49.6% |
| Cash at bank and in hand | 54/58 | €103,052 | €76,879 | -€26,173 | -25.4% |
| Deferred charges and accrued income | 490/1 | €8,117 | €7,507 | -€611 | -7.5% |
| Total equity and liabilities | 10/49 | €970,172 | €1,715,953 | +€745,781 | +76.9% |
| Equity | 10/15 | €290,056 | €1,000 | -€289,056 | -99.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €289,056 | €0 | -€289,056 | -100.0% |
| Distributable reserves | 133 | €289,056 | €0 | -€289,056 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €680,116 | €1,714,953 | +€1.0m | +152.2% |
| Amounts payable after more than one year | 17 | €611,409 | €1,310,163 | +€698,754 | +114.3% |
| Financial debts | 170/4 | €611,409 | €1,310,163 | +€698,754 | +114.3% |
| Amounts payable within one year | 42/48 | €68,707 | €403,800 | +€335,093 | +487.7% |
| Current portion of amounts payable after more than one year | 42 | €16,221 | €56,242 | +€40,021 | +246.7% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €30,407 | €13,025 | -€17,382 | -57.2% |
| Suppliers | 440/4 | €30,407 | €13,025 | -€17,382 | -57.2% |
| Taxes, remuneration and social security | 45 | €18,963 | €38,454 | +€19,491 | +102.8% |
| Taxes | 450/3 | €18,963 | €38,454 | +€19,491 | +102.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,116 | €296,079 | +€292,963 | +9400.7% |
| Accrued charges and deferred income | 492/3 | - | €990 | +€990 | |
| Turnover | 70 | €319,795 | - | -€319,795 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,145 | - | -€143,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,691 | €56,479 | +€26,788 | +90.2% |
| Other operating charges | 640/8 | €1,039 | €1,389 | +€351 | +33.8% |
| Gross operating margin | 9900 | €180,824 | €215,615 | +€34,791 | +19.2% |
| Operating profit (loss) | 9901 | €150,094 | €157,746 | +€7,652 | +5.1% |
| Financial income | 75/76B | €30 | €2,227 | +€2,197 | +7305.3% |
| Recurring financial income | 75 | €30 | €2,227 | +€2,197 | +7305.3% |
| Financial charges | 65/66B | €21,774 | €41,962 | +€20,188 | +92.7% |
| Recurring financial charges | 65 | €21,774 | €41,962 | +€20,188 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €128,350 | €118,011 | -€10,339 | -8.1% |
| Income taxes | 67/77 | €28,799 | €22,937 | -€5,862 | -20.4% |
| Profit (loss) for the period | 9904 | €99,551 | €95,074 | -€4,477 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,551 | €95,074 | -€4,477 | -4.5% |
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 6 October 2026 via checked.be.