LPO Conseils: what changed
What changed
LPO Conseils
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€145,220
2024 · €145,423-€203
Equity
€372,308
2024 · €227,921+€144,387
Cash
€117,939
2024 · €117,570+€369
Balance sheet total
€565,223
2024 · €499,946+€65,277
Largest movements
Assets
- Tangible fixed assets +€63,963
up €63,963 (+1,001%), from €6,387 to €70,350
Equity and liabilities
- Reserves +€144,387
up €144,387 (+69.4%), from €207,921 to €352,308
- Current portion of long-term debt -€45,075
down €45,075 (-53.0%), from €85,123 to €40,048
- Tax, wage and social debts -€32,300
down €32,300 (-45.1%), from €71,611 to €39,311
of which Taxes: -€32,396
Income statement
- Gross operating margin -€55,395
down €55,395 (-40.8%), from €135,653 to €80,258
- Financial income +€39,719
up €39,719 (+65.0%), from €61,065 to €100,785
- Taxes -€11,590
down €11,590 (-32.0%), from €36,239 to €24,649
- Depreciation -€4,164
down €4,164 (-44.0%), from €9,474 to €5,310
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€145,423
Gross operating margin
-€55,395
Depreciation
+€4,164
Other operating charges
-€422
Other operating items
-€390
Financial income
+€39,719
Financial charges
+€530
Taxes
+€11,590
Result 2025
€145,220
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€117,949
Investment
-€69,273
Financing
-€48,307
Cash 2024
€117,570
From operations (derived)
+€117,949
Net result for the year
+€145,220
Depreciation
+€5,310
Receivables within one year
+€737
Deferred charges and accrued income
-€1,681
Trade debts
+€265
Tax, wage and social debts
-€32,300
Other debts
+€833
Accrued charges and deferred income
-€434
Investment (derived)
-€69,273
Investment in fixed assets (net)
-€69,273
Financing
-€48,307
Debts after one year
-€2,399
Current portion of long-term debt
-€45,075
Contributions, distributions and other
-€833
Cash 2025
€117,939
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,946 | €565,223 | +€65,277 | +13.1% |
| Fixed assets | 21/28 | €333,337 | €397,300 | +€63,963 | +19.2% |
| Tangible fixed assets | 22/27 | €6,387 | €70,350 | +€63,963 | +1,001% |
| Furniture and vehicles | 24 | €6,387 | €70,350 | +€63,963 | +1,001% |
| Financial fixed assets | 28 | €326,950 | €326,950 | = | 0.0% |
| Current assets | 29/58 | €166,609 | €167,923 | +€1,314 | +0.8% |
| Amounts receivable within one year | 40/41 | €47,777 | €47,040 | -€737 | -1.5% |
| Trade receivables | 40 | €1,452 | €647 | -€806 | -55.5% |
| Other amounts receivable | 41 | €46,324 | €46,394 | +€69 | +0.1% |
| Cash at bank and in hand | 54/58 | €117,570 | €117,939 | +€369 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,262 | €2,943 | +€1,681 | +133% |
| Total equity and liabilities | 10/49 | €499,946 | €565,223 | +€65,277 | +13.1% |
| Equity | 10/15 | €227,921 | €372,308 | +€144,387 | +63.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €207,921 | €352,308 | +€144,387 | +69.4% |
| Distributable reserves | 133 | €207,921 | €352,308 | +€144,387 | +69.4% |
| Amounts payable | 17/49 | €272,025 | €192,915 | -€79,110 | -29.1% |
| Amounts payable after more than one year | 17 | €113,206 | €110,807 | -€2,399 | -2.1% |
| Financial debts | 170/4 | €113,206 | €110,807 | -€2,399 | -2.1% |
| Amounts payable within one year | 42/48 | €158,384 | €82,108 | -€76,277 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €85,123 | €40,048 | -€45,075 | -53.0% |
| Trade debts | 44 | €1,650 | €1,915 | +€265 | +16.1% |
| Suppliers | 440/4 | €1,650 | €1,915 | +€265 | +16.1% |
| Taxes, remuneration and social security | 45 | €71,611 | €39,311 | -€32,300 | -45.1% |
| Taxes | 450/3 | €68,817 | €36,422 | -€32,396 | -47.1% |
| Remuneration and social security | 454/9 | €2,794 | €2,890 | +€95 | +3.4% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €434 | - | -€434 | |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,474 | €5,310 | -€4,164 | -44.0% |
| Other operating charges | 640/8 | €1,151 | €1,573 | +€422 | +36.6% |
| Non-recurring operating charges | 66A | - | €390 | +€390 | |
| Gross operating margin | 9900 | €135,653 | €80,258 | -€55,395 | -40.8% |
| Operating profit (loss) | 9901 | €125,028 | €72,985 | -€52,043 | -41.6% |
| Financial income | 75/76B | €61,065 | €100,785 | +€39,719 | +65.0% |
| Recurring financial income | 75 | €61,065 | €100,785 | +€39,719 | +65.0% |
| Financial charges | 65/66B | €4,431 | €3,901 | -€530 | -12.0% |
| Recurring financial charges | 65 | €4,431 | €3,901 | -€530 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €181,662 | €169,869 | -€11,793 | -6.5% |
| Income taxes | 67/77 | €36,239 | €24,649 | -€11,590 | -32.0% |
| Profit (loss) for the period | 9904 | €145,423 | €145,220 | -€203 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,423 | €145,220 | -€203 | -0.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.