LPR GROUP: 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.
LPR GROUP
Largest movements
- Cash -€92,642
down €92,642 (-26.7%), from €346,592 to €253,950
mainly Net result for the year (-€100,635) and Receivables within one year (-€74,238)
- Receivables within one year +€74,238
up €74,238 (+308%), from €24,114 to €98,352
- Tax, wage and social debts +€94,117
new in 2024: €94,117
- Profit (loss) carried forward -€91,047
down €91,047 (-78.3%), from €116,207 to €25,160
- Reserves -€9,588
down €9,588 (-3.1%), from €306,917 to €297,329
of which Tax-exempt reserves: -€9,588
- Debts after one year -€7,397
down €7,397 (-7.8%), from €94,239 to €86,842
- Gross operating margin -€403,435
down €403,435 (-98.1%), from €411,313 to €7,878
- Taxes +€94,117
new in 2024: €94,117
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.
Derived cash bridge
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 | €630,538 | €609,661 | -€20,877 | -3.3% |
| Fixed assets | 21/28 | €259,832 | €257,359 | -€2,474 | -1.0% |
| Tangible fixed assets | 22/27 | €259,832 | €257,359 | -€2,474 | -1.0% |
| Land and buildings | 22 | €259,832 | €257,359 | -€2,474 | -1.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €370,705 | €352,302 | -€18,403 | -5.0% |
| Amounts receivable within one year | 40/41 | €24,114 | €98,352 | +€74,238 | +308% |
| Other amounts receivable | 41 | €24,114 | €98,352 | +€74,238 | +308% |
| Cash at bank and in hand | 54/58 | €346,592 | €253,950 | -€92,642 | -26.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €630,538 | €609,661 | -€20,877 | -3.3% |
| Equity | 10/15 | €484,624 | €383,989 | -€100,635 | -20.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €306,917 | €297,329 | -€9,588 | -3.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €224,118 | €214,530 | -€9,588 | -4.3% |
| Distributable reserves | 133 | €76,602 | €76,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,207 | €25,160 | -€91,047 | -78.3% |
| Provisions and deferred taxes | 16 | €37,187 | €34,790 | -€2,397 | -6.4% |
| Deferred taxes | 168 | €37,187 | €34,790 | -€2,397 | -6.4% |
| Amounts payable | 17/49 | €108,726 | €190,881 | +€82,155 | +75.6% |
| Amounts payable after more than one year | 17 | €94,239 | €86,842 | -€7,397 | -7.8% |
| Financial debts | 170/4 | €94,239 | €86,842 | -€7,397 | -7.8% |
| Amounts payable within one year | 42/48 | €14,487 | €104,039 | +€89,551 | +618% |
| Current portion of amounts payable after more than one year | 42 | €7,235 | €7,397 | +€162 | +2.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,738 | €2,011 | +€273 | +15.7% |
| Suppliers | 440/4 | €1,738 | €2,011 | +€273 | +15.7% |
| Taxes, remuneration and social security | 45 | - | €94,117 | +€94,117 | |
| Taxes | 450/3 | - | €94,117 | +€94,117 | |
| Other amounts payable | 47/48 | €5,515 | €515 | -€5,000 | -90.7% |
| Non-recurring operating income | 76A | €446,056 | €0 | -€446,056 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,419 | €16,267 | +€848 | +5.5% |
| Other operating charges | 640/8 | €3,235 | €1,704 | -€1,532 | -47.3% |
| Gross operating margin | 9900 | €411,313 | €7,878 | -€403,435 | -98.1% |
| Operating profit (loss) | 9901 | €392,659 | -€10,093 | -€402,752 | |
| Financial income | 75/76B | €1,169 | €4,239 | +€3,070 | +263% |
| Recurring financial income | 75 | €1,169 | €4,239 | +€3,070 | +263% |
| Financial charges | 65/66B | €6,005 | €3,061 | -€2,944 | -49.0% |
| Recurring financial charges | 65 | €6,005 | €3,061 | -€2,944 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €387,823 | -€8,915 | -€396,738 | |
| Transfer from deferred taxes | 780 | €2,397 | €2,397 | = | 0.0% |
| Income taxes | 67/77 | - | €94,117 | +€94,117 | |
| Profit (loss) for the period | 9904 | €390,220 | -€100,635 | -€490,854 | |
| Transfer from tax-exempt reserves | 789 | €9,588 | €9,588 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €399,808 | -€91,047 | -€490,854 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.