LPS Corporation: 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 Corporation
Largest movements
- Receivables within one year +€37,095
up €37,095 (+192%), from €19,283 to €56,378
of which Trade receivables: +€24,762
- Cash +€18,010
up €18,010 (+44.6%), from €40,415 to €58,425
mainly Trade debts (+€24,418) and Other debts (+€15,473)
- Intangible fixed assets +€10,542
new in 2025: €10,542
- Receivables after one year -€10,163
no longer reported in 2025 (was €10,163)
- Tangible fixed assets -€1,404
down €1,404 (-39.5%), from €3,549 to €2,146
- Trade debts +€24,418
up €24,418 (+1,145%), from €2,133 to €26,550
- Other debts +€15,473
up €15,473 (+1,801%), from €859 to €16,332
- Profit (loss) carried forward +€14,779
up €14,779 (+73.6%), from €20,093 to €34,872
- Tax, wage and social debts -€10,685
down €10,685 (-69.7%), from €15,329 to €4,644
of which Taxes: -€10,685
- Provisions +€10,085
up €10,085 (+30.9%), from €32,600 to €42,685
- Financial charges +€32,045
up €32,045 (+23,691%), from €135 to €32,180
- Provisions -€22,515
down €22,515 (-69.1%), from €32,600 to €10,085
- Gross operating margin +€15,978
up €15,978 (+32.5%), from €49,120 to €65,098
- Taxes -€4,998
down €4,998 (-47.0%), from €10,642 to €5,644
- Depreciation +€1,701
up €1,701 (+257%), from €661 to €2,362
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 | €73,514 | €127,583 | +€54,070 | +73.6% |
| Fixed assets | 21/28 | €3,549 | €12,688 | +€9,138 | +257% |
| Intangible fixed assets | 21 | - | €10,542 | +€10,542 | |
| Tangible fixed assets | 22/27 | €3,549 | €2,146 | -€1,404 | -39.5% |
| Furniture and vehicles | 24 | €3,549 | €2,146 | -€1,404 | -39.5% |
| Current assets | 29/58 | €69,964 | €114,896 | +€44,932 | +64.2% |
| Amounts receivable after more than one year | 29 | €10,163 | - | -€10,163 | |
| Other amounts receivable | 291 | €10,163 | - | -€10,163 | |
| Amounts receivable within one year | 40/41 | €19,283 | €56,378 | +€37,095 | +192% |
| Trade receivables | 40 | €17,303 | €42,065 | +€24,762 | +143% |
| Other amounts receivable | 41 | €1,980 | €14,313 | +€12,332 | +623% |
| Cash at bank and in hand | 54/58 | €40,415 | €58,425 | +€18,010 | +44.6% |
| Deferred charges and accrued income | 490/1 | €102 | €92 | -€10 | -9.8% |
| Total equity and liabilities | 10/49 | €73,514 | €127,583 | +€54,070 | +73.6% |
| Equity | 10/15 | €22,593 | €37,372 | +€14,779 | +65.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,093 | €34,872 | +€14,779 | +73.6% |
| Provisions and deferred taxes | 16 | €32,600 | €42,685 | +€10,085 | +30.9% |
| Provisions for liabilities and charges | 160/5 | €32,600 | €42,685 | +€10,085 | +30.9% |
| Other liabilities and charges | 164/5 | €32,600 | €42,685 | +€10,085 | +30.9% |
| Amounts payable | 17/49 | €18,321 | €47,526 | +€29,206 | +159% |
| Amounts payable within one year | 42/48 | €18,321 | €47,526 | +€29,206 | +159% |
| Trade debts | 44 | €2,133 | €26,550 | +€24,418 | +1,145% |
| Suppliers | 440/4 | €2,133 | €26,550 | +€24,418 | +1,145% |
| Taxes, remuneration and social security | 45 | €15,329 | €4,644 | -€10,685 | -69.7% |
| Taxes | 450/3 | €15,329 | €4,644 | -€10,685 | -69.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €859 | €16,332 | +€15,473 | +1,801% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €2,362 | +€1,701 | +257% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €32,600 | €10,085 | -€22,515 | -69.1% |
| Other operating charges | 640/8 | €150 | €48 | -€102 | -68.0% |
| Gross operating margin | 9900 | €49,120 | €65,098 | +€15,978 | +32.5% |
| Operating profit (loss) | 9901 | €15,709 | €52,603 | +€36,894 | +235% |
| Financial income | 75/76B | €187 | - | -€187 | |
| Recurring financial income | 75 | €187 | - | -€187 | |
| Financial charges | 65/66B | €135 | €32,180 | +€32,045 | +23,691% |
| Recurring financial charges | 65 | €135 | €32,180 | +€32,045 | +23,691% |
| Profit (loss) for the period before taxes | 9903 | €15,760 | €20,423 | +€4,663 | +29.6% |
| Income taxes | 67/77 | €10,642 | €5,644 | -€4,998 | -47.0% |
| Profit (loss) for the period | 9904 | €5,118 | €14,779 | +€9,660 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €5,118 | €14,779 | +€9,660 | +189% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.