LPR: what changed
Two fiscal 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.
LPR
Largest movements
- Receivables within one year +€13,761
up €13,761 (+598.6%), from €2,299 to €16,060
of which Other amounts receivable: +€14,787
- Deferred charges and accrued income +€10,861
up €10,861 (+632.9%), from €1,716 to €12,577
- Cash -€3,335
down €3,335 (-40.3%), from €8,267 to €4,932
mainly Net result for the year (-€29,181) and Receivables within one year (-€13,761)
- Tangible fixed assets +€2,987
up €2,987 (+13.2%), from €22,574 to €25,561
of which Land and buildings: +€2,938
- Tax, wage and social debts +€36,855
up €36,855 (+408.0%), from €9,034 to €45,889
of which Remuneration and social security: +€30,529
- Profit (loss) carried forward -€29,181
down €29,181 (-484.1%), from -€6,028 to -€35,209
- Trade debts +€21,483
up €21,483 (+664.7%), from €3,232 to €24,715
- Current portion of long-term debt -€3,264
down €3,264 (-55.3%), from €5,900 to €2,636
- Debts after one year -€2,252
no longer reported in 2024 (was €2,252)
- Staff costs +€87,958
up €87,958 (+167.0%), from €52,681 to €140,639
- Gross operating margin +€47,660
up €47,660 (+65.6%), from €72,657 to €120,317
- Depreciation -€5,140
down €5,140 (-55.1%), from €9,333 to €4,193
- Financial charges -€2,909
down €2,909 (-63.1%), from €4,610 to €1,701
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,856 | €59,130 | +€24,274 | +69.6% |
| Fixed assets | 21/28 | €22,574 | €25,561 | +€2,987 | +13.2% |
| Tangible fixed assets | 22/27 | €22,574 | €25,561 | +€2,987 | +13.2% |
| Land and buildings | 22 | €7,437 | €10,375 | +€2,938 | +39.5% |
| Plant, machinery and equipment | 23 | €13,044 | €14,636 | +€1,592 | +12.2% |
| Furniture and vehicles | 24 | €2,093 | €550 | -€1,543 | -73.7% |
| Current assets | 29/58 | €12,282 | €33,570 | +€21,288 | +173.3% |
| Amounts receivable within one year | 40/41 | €2,299 | €16,060 | +€13,761 | +598.6% |
| Trade receivables | 40 | €2,201 | €1,175 | -€1,026 | -46.6% |
| Other amounts receivable | 41 | €98 | €14,885 | +€14,787 | +15088.8% |
| Cash at bank and in hand | 54/58 | €8,267 | €4,932 | -€3,335 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,716 | €12,577 | +€10,861 | +632.9% |
| Total equity and liabilities | 10/49 | €34,856 | €59,130 | +€24,274 | +69.6% |
| Equity | 10/15 | €14,432 | -€14,749 | -€29,181 | |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€6,028 | -€35,209 | -€29,181 | -484.1% |
| Amounts payable | 17/49 | €20,424 | €73,879 | +€53,455 | +261.7% |
| Amounts payable after more than one year | 17 | €2,252 | - | -€2,252 | |
| Financial debts | 170/4 | €2,252 | - | -€2,252 | |
| Amounts payable within one year | 42/48 | €18,172 | €73,879 | +€55,707 | +306.6% |
| Current portion of amounts payable after more than one year | 42 | €5,900 | €2,636 | -€3,264 | -55.3% |
| Trade debts | 44 | €3,232 | €24,715 | +€21,483 | +664.7% |
| Suppliers | 440/4 | €3,232 | €24,715 | +€21,483 | +664.7% |
| Taxes, remuneration and social security | 45 | €9,034 | €45,889 | +€36,855 | +408.0% |
| Taxes | 450/3 | €1,673 | €7,999 | +€6,326 | +378.1% |
| Remuneration and social security | 454/9 | €7,361 | €37,890 | +€30,529 | +414.7% |
| Other amounts payable | 47/48 | €6 | €640 | +€634 | +10567.3% |
| Remuneration, social security and pensions | 62 | €52,681 | €140,639 | +€87,958 | +167.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,333 | €4,193 | -€5,140 | -55.1% |
| Other operating charges | 640/8 | €2,688 | €3,018 | +€330 | +12.3% |
| Gross operating margin | 9900 | €72,657 | €120,317 | +€47,660 | +65.6% |
| Operating profit (loss) | 9901 | €7,955 | -€27,533 | -€35,488 | |
| Financial income | 75/76B | €20 | €53 | +€33 | +166.8% |
| Recurring financial income | 75 | €20 | €53 | +€33 | +166.8% |
| Financial charges | 65/66B | €4,610 | €1,701 | -€2,909 | -63.1% |
| Recurring financial charges | 65 | €4,610 | €1,701 | -€2,909 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €3,365 | -€29,180 | -€32,545 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €3,365 | -€29,181 | -€32,546 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,365 | -€29,181 | -€32,546 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.