LPS SOLUTIONS: 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.
LPS SOLUTIONS
Largest movements
- Cash +€26,729
up €26,729 (+224.8%), from €11,890 to €38,619
mainly Net result for the year (+€22,513) and Deferred charges and accrued income (+€9,188)
- Deferred charges and accrued income -€9,188
down €9,188 (-35.7%), from €25,748 to €16,560
- Receivables within one year -€1,472
down €1,472 (-5.7%), from €25,834 to €24,362
- Tangible fixed assets +€1,433
new in 2025: €1,433
- Profit (loss) carried forward +€22,513
up €22,513 (+144.9%), from €15,540 to €38,053
- Tax, wage and social debts -€5,172
down €5,172 (-24.4%), from €21,241 to €16,069
of which Remuneration and social security: -€12,426
- Other debts +€3,470
new in 2025: €3,470
- Trade debts -€3,308
down €3,308 (-15.3%), from €21,691 to €18,383
- Gross operating margin +€131,773
up €131,773 (+157.6%), from €83,617 to €215,390
- Staff costs +€123,268
up €123,268 (+195.3%), from €63,133 to €186,401
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 | €63,472 | €80,975 | +€17,503 | +27.6% |
| Fixed assets | 21/28 | - | €1,433 | +€1,433 | |
| Tangible fixed assets | 22/27 | - | €1,433 | +€1,433 | |
| Plant, machinery and equipment | 23 | - | €1,433 | +€1,433 | |
| Current assets | 29/58 | €63,472 | €79,542 | +€16,070 | +25.3% |
| Amounts receivable within one year | 40/41 | €25,834 | €24,362 | -€1,472 | -5.7% |
| Trade receivables | 40 | €25,834 | €24,362 | -€1,472 | -5.7% |
| Cash at bank and in hand | 54/58 | €11,890 | €38,619 | +€26,729 | +224.8% |
| Deferred charges and accrued income | 490/1 | €25,748 | €16,560 | -€9,188 | -35.7% |
| Total equity and liabilities | 10/49 | €63,472 | €80,975 | +€17,503 | +27.6% |
| Equity | 10/15 | €20,540 | €43,053 | +€22,513 | +109.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,540 | €38,053 | +€22,513 | +144.9% |
| Amounts payable | 17/49 | €42,932 | €37,922 | -€5,010 | -11.7% |
| Amounts payable within one year | 42/48 | €42,932 | €37,922 | -€5,010 | -11.7% |
| Trade debts | 44 | €21,691 | €18,383 | -€3,308 | -15.3% |
| Suppliers | 440/4 | €21,691 | €18,383 | -€3,308 | -15.3% |
| Taxes, remuneration and social security | 45 | €21,241 | €16,069 | -€5,172 | -24.4% |
| Taxes | 450/3 | €3,396 | €10,649 | +€7,253 | +213.6% |
| Remuneration and social security | 454/9 | €17,845 | €5,420 | -€12,426 | -69.6% |
| Other amounts payable | 47/48 | - | €3,470 | +€3,470 | |
| Remuneration, social security and pensions | 62 | €63,133 | €186,401 | +€123,268 | +195.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €335 | +€335 | |
| Other operating charges | 640/8 | €387 | €27 | -€360 | -93.0% |
| Gross operating margin | 9900 | €83,617 | €215,390 | +€131,773 | +157.6% |
| Operating profit (loss) | 9901 | €20,097 | €28,626 | +€8,529 | +42.4% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €156 | €190 | +€34 | +22.1% |
| Recurring financial charges | 65 | €156 | €190 | +€34 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €19,941 | €28,480 | +€8,539 | +42.8% |
| Income taxes | 67/77 | €4,402 | €5,967 | +€1,566 | +35.6% |
| Profit (loss) for the period | 9904 | €15,540 | €22,513 | +€6,973 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,540 | €22,513 | +€6,973 | +44.9% |
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.