LPND 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.
LPND Consulting
Largest movements
- Receivables within one year +€42,100
up €42,100 (+61.3%), from €68,731 to €110,831
of which Trade receivables: +€21,399
- Tangible fixed assets -€2,200
down €2,200 (-25.0%), from €8,800 to €6,600
- Profit (loss) carried forward +€46,911
up €46,911 (+134%), from €35,072 to €81,983
- Advances received +€13,219
up €13,219 (+2,185%), from €605 to €13,824
- Tax, wage and social debts -€7,841
down €7,841 (-24.1%), from €32,590 to €24,749
- Trade debts -€5,784
down €5,784 (-37.0%), from €15,650 to €9,866
- Current portion of long-term debt -€2,310
down €2,310 (-23.1%), from €9,988 to €7,678
- Gross operating margin +€26,911
up €26,911 (+77.0%), from €34,960 to €61,872
- Staff costs -€11,544
down €11,544 (-89.2%), from €12,942 to €1,398
- Taxes +€8,232
up €8,232 (+189%), from €4,356 to €12,588
- Other operating charges -€1,227
down €1,227 (-80.4%), from €1,527 to €300
- Financial income +€869
up €869 (+44.7%), from €1,944 to €2,813
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 | €104,001 | €146,059 | +€42,057 | +40.4% |
| Fixed assets | 21/28 | €8,800 | €6,600 | -€2,200 | -25.0% |
| Tangible fixed assets | 22/27 | €8,800 | €6,600 | -€2,200 | -25.0% |
| Furniture and vehicles | 24 | €8,800 | €6,600 | -€2,200 | -25.0% |
| Current assets | 29/58 | €95,201 | €139,459 | +€44,257 | +46.5% |
| Amounts receivable within one year | 40/41 | €68,731 | €110,831 | +€42,100 | +61.3% |
| Trade receivables | 40 | €29,192 | €50,591 | +€21,399 | +73.3% |
| Other amounts receivable | 41 | €39,539 | €60,240 | +€20,701 | +52.4% |
| Cash at bank and in hand | 54/58 | €26,471 | €27,308 | +€838 | +3.2% |
| Deferred charges and accrued income | 490/1 | - | €1,319 | +€1,319 | |
| Total equity and liabilities | 10/49 | €104,001 | €146,059 | +€42,057 | +40.4% |
| Equity | 10/15 | €38,072 | €84,983 | +€46,911 | +123% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,072 | €81,983 | +€46,911 | +134% |
| Amounts payable | 17/49 | €65,930 | €61,076 | -€4,854 | -7.4% |
| Amounts payable after more than one year | 17 | €7,097 | €4,911 | -€2,186 | -30.8% |
| Financial debts | 170/4 | €7,097 | €4,911 | -€2,186 | -30.8% |
| Amounts payable within one year | 42/48 | €58,833 | €56,165 | -€2,668 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €9,988 | €7,678 | -€2,310 | -23.1% |
| Financial debts | 43 | - | €48 | +€48 | |
| Credit institutions | 430/8 | - | €48 | +€48 | |
| Trade debts | 44 | €15,650 | €9,866 | -€5,784 | -37.0% |
| Suppliers | 440/4 | €15,650 | €9,866 | -€5,784 | -37.0% |
| Advances received on contracts in progress | 46 | €605 | €13,824 | +€13,219 | +2,185% |
| Taxes, remuneration and social security | 45 | €32,590 | €24,749 | -€7,841 | -24.1% |
| Taxes | 450/3 | €32,590 | €24,749 | -€7,841 | -24.1% |
| Remuneration, social security and pensions | 62 | €12,942 | €1,398 | -€11,544 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €2,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,527 | €300 | -€1,227 | -80.4% |
| Gross operating margin | 9900 | €34,960 | €61,872 | +€26,911 | +77.0% |
| Operating profit (loss) | 9901 | €18,291 | €57,974 | +€39,682 | +217% |
| Financial income | 75/76B | €1,944 | €2,813 | +€869 | +44.7% |
| Recurring financial income | 75 | €1,944 | €2,813 | +€869 | +44.7% |
| Financial charges | 65/66B | €702 | €1,287 | +€585 | +83.4% |
| Recurring financial charges | 65 | €702 | €1,287 | +€585 | +83.4% |
| Profit (loss) for the period before taxes | 9903 | €19,533 | €59,499 | +€39,966 | +205% |
| Income taxes | 67/77 | €4,356 | €12,588 | +€8,232 | +189% |
| Profit (loss) for the period | 9904 | €15,177 | €46,911 | +€31,734 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €15,177 | €46,911 | +€31,734 | +209% |
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 22 October 2026 via checked.be.