LPMO CONSULTING: 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.
LPMO CONSULTING
Largest movements
- Receivables within one year +€50,267
up €50,267 (+364%), from €13,817 to €64,084
of which Other amounts receivable: +€49,803
- Tangible fixed assets +€7,773
up €7,773 (+335%), from €2,321 to €10,094
- Other debts +€98,494
up €98,494 (+6,541%), from €1,506 to €100,000
- Debts after one year -€65,547
down €65,547 (-22.5%), from €291,018 to €225,471
- Reserves +€28,700
up €28,700 (+9.1%), from €315,000 to €343,700
- Financial income -€15,267
down €15,267 (-27.3%), from €55,828 to €40,561
- Gross operating margin +€2,743
up €2,743 (+2.1%), from €128,352 to €131,095
- Depreciation +€1,720
up €1,720 (+121%), from €1,416 to €3,136
- Financial charges -€1,669
down €1,669 (-22.2%), from €7,508 to €5,840
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 | €713,926 | €772,055 | +€58,129 | +8.1% |
| Fixed assets | 21/28 | €662,512 | €670,285 | +€7,773 | +1.2% |
| Tangible fixed assets | 22/27 | €2,321 | €10,094 | +€7,773 | +335% |
| Furniture and vehicles | 24 | €2,321 | €10,094 | +€7,773 | +335% |
| Financial fixed assets | 28 | €660,191 | €660,191 | = | 0.0% |
| Current assets | 29/58 | €51,414 | €101,770 | +€50,356 | +97.9% |
| Amounts receivable within one year | 40/41 | €13,817 | €64,084 | +€50,267 | +364% |
| Trade receivables | 40 | €97 | €560 | +€464 | +480% |
| Other amounts receivable | 41 | €13,721 | €63,524 | +€49,803 | +363% |
| Cash at bank and in hand | 54/58 | €34,854 | €36,390 | +€1,536 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,743 | €1,296 | -€1,447 | -52.8% |
| Total equity and liabilities | 10/49 | €713,926 | €772,055 | +€58,129 | +8.1% |
| Equity | 10/15 | €331,747 | €360,501 | +€28,755 | +8.7% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €315,000 | €343,700 | +€28,700 | +9.1% |
| Distributable reserves | 133 | €315,000 | €343,700 | +€28,700 | +9.1% |
| Profit (loss) carried forward | 14 | €747 | €801 | +€55 | +7.3% |
| Amounts payable | 17/49 | €382,179 | €411,554 | +€29,374 | +7.7% |
| Amounts payable after more than one year | 17 | €291,018 | €225,471 | -€65,547 | -22.5% |
| Financial debts | 170/4 | €291,018 | €225,471 | -€65,547 | -22.5% |
| Amounts payable within one year | 42/48 | €91,162 | €186,083 | +€94,921 | +104% |
| Current portion of amounts payable after more than one year | 42 | €64,604 | €65,547 | +€943 | +1.5% |
| Financial debts | 43 | €16,491 | €9,435 | -€7,057 | -42.8% |
| Credit institutions | 430/8 | €16,491 | €9,435 | -€7,057 | -42.8% |
| Trade debts | 44 | €1,926 | €788 | -€1,137 | -59.1% |
| Suppliers | 440/4 | €1,926 | €788 | -€1,137 | -59.1% |
| Taxes, remuneration and social security | 45 | €6,635 | €10,313 | +€3,678 | +55.4% |
| Taxes | 450/3 | €6,635 | €10,313 | +€3,678 | +55.4% |
| Other amounts payable | 47/48 | €1,506 | €100,000 | +€98,494 | +6,541% |
| Non-recurring operating income | 76A | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,416 | €3,136 | +€1,720 | +121% |
| Other operating charges | 640/8 | €1,396 | €1,366 | -€30 | -2.1% |
| Non-recurring operating charges | 66A | €284 | - | -€284 | |
| Gross operating margin | 9900 | €128,352 | €131,095 | +€2,743 | +2.1% |
| Operating profit (loss) | 9901 | €125,256 | €126,593 | +€1,337 | +1.1% |
| Financial income | 75/76B | €55,828 | €40,561 | -€15,267 | -27.3% |
| Recurring financial income | 75 | €55,828 | €40,561 | -€15,267 | -27.3% |
| Financial charges | 65/66B | €7,508 | €5,840 | -€1,669 | -22.2% |
| Recurring financial charges | 65 | €7,508 | €5,840 | -€1,669 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €173,575 | €161,314 | -€12,261 | -7.1% |
| Income taxes | 67/77 | €32,420 | €32,559 | +€139 | +0.4% |
| Profit (loss) for the period | 9904 | €141,155 | €128,755 | -€12,400 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €141,155 | €128,755 | -€12,400 | -8.8% |
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 29 October 2026 via checked.be.