LPR CONCEPT: 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 CONCEPT
Largest movements
- Current investments +€107,000
up €107,000 (+26.6%), from €402,000 to €509,000
- Tangible fixed assets -€58,283
down €58,283 (-18.6%), from €313,099 to €254,816
of which Furniture and vehicles: -€34,559
- Cash +€39,745
up €39,745 (+146.7%), from €27,087 to €66,832
mainly Other debts (+€220,000) and Net result for the year (+€165,978)
- Receivables within one year -€36,300
down €36,300 (-16.7%), from €217,800 to €181,500
- Other debts +€220,000
up €220,000 (+550.0%), from €40,000 to €260,000
- Profit (loss) carried forward -€139,904
down €139,904 (-23.8%), from €588,827 to €448,923
- Debts after one year -€46,374
down €46,374 (-84.7%), from €54,756 to €8,382
- Tax, wage and social debts +€28,350
up €28,350 (+44.8%), from €63,219 to €91,569
of which Taxes: +€28,391
No income-statement line moved by more than 1% of the activity.
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 | €959,986 | €1,012,148 | +€52,162 | +5.4% |
| Fixed assets | 21/28 | €313,099 | €254,816 | -€58,283 | -18.6% |
| Tangible fixed assets | 22/27 | €313,099 | €254,816 | -€58,283 | -18.6% |
| Land and buildings | 22 | €200,995 | €177,271 | -€23,724 | -11.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €112,104 | €77,545 | -€34,559 | -30.8% |
| Current assets | 29/58 | €646,887 | €757,332 | +€110,445 | +17.1% |
| Amounts receivable within one year | 40/41 | €217,800 | €181,500 | -€36,300 | -16.7% |
| Trade receivables | 40 | €217,800 | €181,500 | -€36,300 | -16.7% |
| Current investments | 50/53 | €402,000 | €509,000 | +€107,000 | +26.6% |
| Cash at bank and in hand | 54/58 | €27,087 | €66,832 | +€39,745 | +146.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €959,986 | €1,012,148 | +€52,162 | +5.4% |
| Equity | 10/15 | €731,759 | €591,855 | -€139,904 | -19.1% |
| Contributions | 10/11 | €50,541 | €50,541 | = | 0.0% |
| Reserves | 13 | €92,391 | €92,391 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,054 | €5,054 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,054 | €5,054 | = | 0.0% |
| Distributable reserves | 133 | €87,337 | €87,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €588,827 | €448,923 | -€139,904 | -23.8% |
| Amounts payable | 17/49 | €228,227 | €420,293 | +€192,066 | +84.2% |
| Amounts payable after more than one year | 17 | €54,756 | €8,382 | -€46,374 | -84.7% |
| Financial debts | 170/4 | €54,756 | €8,382 | -€46,374 | -84.7% |
| Amounts payable within one year | 42/48 | €173,471 | €411,912 | +€238,440 | +137.5% |
| Current portion of amounts payable after more than one year | 42 | €69,909 | €59,925 | -€9,984 | -14.3% |
| Trade debts | 44 | €343 | €418 | +€75 | +21.9% |
| Suppliers | 440/4 | €343 | €418 | +€75 | +21.9% |
| Taxes, remuneration and social security | 45 | €63,219 | €91,569 | +€28,350 | +44.8% |
| Taxes | 450/3 | €63,178 | €91,569 | +€28,391 | +44.9% |
| Remuneration and social security | 454/9 | €41 | €0 | -€41 | -100.0% |
| Other amounts payable | 47/48 | €40,000 | €260,000 | +€220,000 | +550.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,388 | €60,495 | +€107 | +0.2% |
| Other operating charges | 640/8 | €2,411 | €3,025 | +€614 | +25.5% |
| Gross operating margin | 9900 | €278,517 | €278,223 | -€294 | -0.1% |
| Operating profit (loss) | 9901 | €215,719 | €214,704 | -€1,015 | -0.5% |
| Financial income | 75/76B | €7,522 | €5,547 | -€1,976 | -26.3% |
| Recurring financial income | 75 | €7,522 | €5,547 | -€1,976 | -26.3% |
| Financial charges | 65/66B | €5,705 | €4,011 | -€1,693 | -29.7% |
| Recurring financial charges | 65 | €5,705 | €4,011 | -€1,693 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €217,536 | €216,239 | -€1,297 | -0.6% |
| Income taxes | 67/77 | €50,482 | €50,261 | -€221 | -0.4% |
| Profit (loss) for the period | 9904 | €167,054 | €165,978 | -€1,076 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €167,054 | €165,978 | -€1,076 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.