LPMY: 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.
LPMY
Largest movements
- Cash +€25,026
up €25,026 (+82.9%), from €30,186 to €55,212
mainly Net result for the year (+€24,669) and Trade debts (+€3,028)
- Tangible fixed assets +€2,284
up €2,284 (+114.8%), from €1,990 to €4,274
- Receivables within one year -€1,860
down €1,860 (-41.4%), from €4,492 to €2,633
of which Trade receivables: -€4,492
- Deferred charges and accrued income -€1,505
down €1,505 (-96.5%), from €1,560 to €55
- Profit (loss) carried forward +€24,669
up €24,669 (+104.6%), from €23,590 to €48,258
- Tax, wage and social debts -€4,139
down €4,139 (-39.2%), from €10,556 to €6,418
- Trade debts +€3,028
up €3,028 (+290.7%), from €1,042 to €4,070
- Taxes -€1,533
down €1,533 (-16.8%), from €9,139 to €7,607
- Depreciation +€522
up €522 (+63.8%), from €818 to €1,339
- Gross operating margin +€461
up €461 (+1.4%), from €33,626 to €34,087
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 | €38,228 | €62,174 | +€23,945 | +62.6% |
| Fixed assets | 21/28 | €1,990 | €4,274 | +€2,284 | +114.8% |
| Tangible fixed assets | 22/27 | €1,990 | €4,274 | +€2,284 | +114.8% |
| Furniture and vehicles | 24 | €1,990 | €4,274 | +€2,284 | +114.8% |
| Current assets | 29/58 | €36,238 | €57,900 | +€21,661 | +59.8% |
| Amounts receivable within one year | 40/41 | €4,492 | €2,633 | -€1,860 | -41.4% |
| Trade receivables | 40 | €4,492 | - | -€4,492 | |
| Other amounts receivable | 41 | - | €2,633 | +€2,633 | |
| Cash at bank and in hand | 54/58 | €30,186 | €55,212 | +€25,026 | +82.9% |
| Deferred charges and accrued income | 490/1 | €1,560 | €55 | -€1,505 | -96.5% |
| Total equity and liabilities | 10/49 | €38,228 | €62,174 | +€23,945 | +62.6% |
| Equity | 10/15 | €26,590 | €51,258 | +€24,669 | +92.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,590 | €48,258 | +€24,669 | +104.6% |
| Amounts payable | 17/49 | €11,639 | €10,915 | -€723 | -6.2% |
| Amounts payable within one year | 42/48 | €11,639 | €10,915 | -€723 | -6.2% |
| Trade debts | 44 | €1,042 | €4,070 | +€3,028 | +290.7% |
| Suppliers | 440/4 | €1,042 | €4,070 | +€3,028 | +290.7% |
| Taxes, remuneration and social security | 45 | €10,556 | €6,418 | -€4,139 | -39.2% |
| Taxes | 450/3 | €10,556 | €6,418 | -€4,139 | -39.2% |
| Other amounts payable | 47/48 | €41 | €428 | +€387 | +951.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | €1,339 | +€522 | +63.8% |
| Other operating charges | 640/8 | €78 | €363 | +€285 | +367.1% |
| Gross operating margin | 9900 | €33,626 | €34,087 | +€461 | +1.4% |
| Operating profit (loss) | 9901 | €32,731 | €32,385 | -€346 | -1.1% |
| Financial income | 75/76B | - | €196 | +€196 | |
| Recurring financial income | 75 | - | €196 | +€196 | |
| Financial charges | 65/66B | €2 | €305 | +€304 | +19215.8% |
| Recurring financial charges | 65 | €2 | €305 | +€304 | +19215.8% |
| Profit (loss) for the period before taxes | 9903 | €32,729 | €32,275 | -€454 | -1.4% |
| Income taxes | 67/77 | €9,139 | €7,607 | -€1,533 | -16.8% |
| Profit (loss) for the period | 9904 | €23,590 | €24,669 | +€1,079 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,590 | €24,669 | +€1,079 | +4.6% |
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 9 October 2026 via checked.be.