LPP SERVICES & ASSOCIES: what changed
LPP SERVICES & ASSOCIES
Largest movements
- Cash +€6,931
up €6,931 (+328%), from €2,116 to €9,048
mainly Net result for the year (+€11,807) and Deferred charges and accrued income (+€2,906)
- Receivables within one year +€4,293
new in 2025: €4,293
of which Other amounts receivable: +€3,498
- Deferred charges and accrued income -€2,906
no longer reported in 2025 (was €2,906)
- Tangible fixed assets +€1,613
up €1,613 (+57.8%), from €2,791 to €4,404
of which Furniture and vehicles: +€1,460
- Profit (loss) carried forward +€11,807
up €11,807 (+61.4%), from -€19,237 to -€7,430
- Other debts -€1,290
down €1,290 (-6.5%), from €19,988 to €18,698
- Trade debts -€499
down €499 (-14.1%), from €3,548 to €3,049
- Gross operating margin +€21,931
up €21,931, from -€3,610 to €18,320
- Other operating charges +€5,000
up €5,000 (+1,111%), from €450 to €5,450
- Financial charges -€481
down €481 (-47.6%), from €1,012 to €531
- Depreciation +€409
up €409 (+329%), from €124 to €533
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,813 | €17,745 | +€9,932 | +127% |
| Fixed assets | 21/28 | €2,791 | €4,404 | +€1,613 | +57.8% |
| Tangible fixed assets | 22/27 | €2,791 | €4,404 | +€1,613 | +57.8% |
| Plant, machinery and equipment | 23 | €2,791 | €2,945 | +€153 | +5.5% |
| Furniture and vehicles | 24 | - | €1,460 | +€1,460 | |
| Current assets | 29/58 | €5,022 | €13,341 | +€8,319 | +166% |
| Amounts receivable within one year | 40/41 | - | €4,293 | +€4,293 | |
| Trade receivables | 40 | - | €795 | +€795 | |
| Other amounts receivable | 41 | - | €3,498 | +€3,498 | |
| Cash at bank and in hand | 54/58 | €2,116 | €9,048 | +€6,931 | +328% |
| Deferred charges and accrued income | 490/1 | €2,906 | - | -€2,906 | |
| Total equity and liabilities | 10/49 | €7,813 | €17,745 | +€9,932 | +127% |
| Equity | 10/15 | -€16,237 | -€4,430 | +€11,807 | +72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,237 | -€7,430 | +€11,807 | +61.4% |
| Amounts payable | 17/49 | €24,050 | €22,175 | -€1,875 | -7.8% |
| Amounts payable within one year | 42/48 | €24,050 | €22,175 | -€1,875 | -7.8% |
| Trade debts | 44 | €3,548 | €3,049 | -€499 | -14.1% |
| Suppliers | 440/4 | €3,548 | €3,049 | -€499 | -14.1% |
| Taxes, remuneration and social security | 45 | €514 | €427 | -€87 | -16.9% |
| Taxes | 450/3 | €514 | €427 | -€87 | -16.9% |
| Other amounts payable | 47/48 | €19,988 | €18,698 | -€1,290 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €533 | +€409 | +329% |
| Other operating charges | 640/8 | €450 | €5,450 | +€5,000 | +1,111% |
| Gross operating margin | 9900 | -€3,610 | €18,320 | +€21,931 | |
| Operating profit (loss) | 9901 | -€4,185 | €12,337 | +€16,522 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,012 | €531 | -€481 | -47.6% |
| Recurring financial charges | 65 | €1,012 | €531 | -€481 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,196 | €11,807 | +€17,004 | |
| Profit (loss) for the period | 9904 | -€5,196 | €11,807 | +€17,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,196 | €11,807 | +€17,004 |
Next steps
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 3 November 2026 via checked.be.