LPS CONSULTING: 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.
LPS CONSULTING
Largest movements
- Cash +€19,606
up €19,606 (+26.5%), from €74,037 to €93,643
mainly Net result for the year (+€17,535) and Depreciation (+€12,826)
- Tangible fixed assets -€10,568
down €10,568 (-21.5%), from €49,162 to €38,594
- Receivables within one year -€2,493
down €2,493 (-30.7%), from €8,122 to €5,629
of which Trade receivables: -€6,591
- Reserves +€17,535
up €17,535 (+22.3%), from €78,797 to €96,332
- Debts after one year -€10,572
down €10,572 (-32.3%), from €32,775 to €22,203
- Tax, wage and social debts -€2,193
no longer reported in 2025 (was €2,193)
- Other debts +€1,798
up €1,798 (+30.5%), from €5,891 to €7,689
- Gross operating margin -€4,648
down €4,648 (-10.1%), from €46,106 to €41,458
- Taxes -€1,641
down €1,641 (-18.9%), from €8,672 to €7,031
- Financial charges +€604
up €604 (+20.6%), from €2,934 to €3,538
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.
Derived cash bridge
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 | €131,320 | €137,866 | +€6,545 | +5.0% |
| Fixed assets | 21/28 | €49,162 | €38,594 | -€10,568 | -21.5% |
| Tangible fixed assets | 22/27 | €49,162 | €38,594 | -€10,568 | -21.5% |
| Furniture and vehicles | 24 | €49,162 | €38,594 | -€10,568 | -21.5% |
| Current assets | 29/58 | €82,158 | €99,271 | +€17,113 | +20.8% |
| Amounts receivable within one year | 40/41 | €8,122 | €5,629 | -€2,493 | -30.7% |
| Trade receivables | 40 | €6,591 | - | -€6,591 | |
| Other amounts receivable | 41 | €1,531 | €5,629 | +€4,098 | +268% |
| Cash at bank and in hand | 54/58 | €74,037 | €93,643 | +€19,606 | +26.5% |
| Total equity and liabilities | 10/49 | €131,320 | €137,866 | +€6,545 | +5.0% |
| Equity | 10/15 | €79,797 | €97,332 | +€17,535 | +22.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €78,797 | €96,332 | +€17,535 | +22.3% |
| Distributable reserves | 133 | €78,797 | €96,332 | +€17,535 | +22.3% |
| Amounts payable | 17/49 | €51,524 | €40,534 | -€10,990 | -21.3% |
| Amounts payable after more than one year | 17 | €32,775 | €22,203 | -€10,572 | -32.3% |
| Financial debts | 170/4 | €32,775 | €22,203 | -€10,572 | -32.3% |
| Amounts payable within one year | 42/48 | €18,749 | €18,331 | -€417 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €10,023 | €10,572 | +€550 | +5.5% |
| Trade debts | 44 | €642 | €70 | -€572 | -89.1% |
| Suppliers | 440/4 | €642 | €70 | -€572 | -89.1% |
| Taxes, remuneration and social security | 45 | €2,193 | - | -€2,193 | |
| Taxes | 450/3 | €2,193 | - | -€2,193 | |
| Other amounts payable | 47/48 | €5,891 | €7,689 | +€1,798 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,434 | €12,826 | +€392 | +3.2% |
| Other operating charges | 640/8 | €132 | €528 | +€396 | +301% |
| Gross operating margin | 9900 | €46,106 | €41,458 | -€4,648 | -10.1% |
| Operating profit (loss) | 9901 | €33,540 | €28,104 | -€5,436 | -16.2% |
| Financial charges | 65/66B | €2,934 | €3,538 | +€604 | +20.6% |
| Recurring financial charges | 65 | €2,934 | €3,538 | +€604 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €30,606 | €24,566 | -€6,040 | -19.7% |
| Income taxes | 67/77 | €8,672 | €7,031 | -€1,641 | -18.9% |
| Profit (loss) for the period | 9904 | €21,934 | €17,535 | -€4,399 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,934 | €17,535 | -€4,399 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.