LPZ SERVICES: 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.
LPZ SERVICES
Largest movements
- Receivables within one year +€15,207
up €15,207, from €0 to €15,207
of which Trade receivables: +€13,740
- Tangible fixed assets +€4,057
up €4,057, from €0 to €4,057
of which Furniture and vehicles: +€4,057
- Cash +€2,293
up €2,293 (+22933900.0%), from €0 to €2,293
mainly Trade debts (+€13,572) and Contributions, distributions and other (+€10,000)
- Financial fixed assets +€764
up €764, from €0 to €764
- Trade debts +€13,572
up €13,572 (+135724700.0%), from €0 to €13,572
- Contributions +€10,000
up €10,000, from €0 to €10,000
- Profit (loss) carried forward -€3,413
down €3,413, from €0 to -€3,413
- Tax, wage and social debts +€1,789
up €1,789, from €0 to €1,789
of which Taxes: +€1,447
- Other debts +€372
new in 2024: €372
- Purchases and services +€225,001
new in 2024: €225,001
- Gross operating margin +€12,196
new in 2024: €12,196
- Staff costs +€10,731
new in 2024: €10,731
- Depreciation +€2,593
up €2,593, from €0 to €2,593
- Financial charges +€1,197
up €1,197, from €0 to €1,197
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.
Cash bridge derived
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 | €0 | €22,320 | +€22,320 | +223204100.0% |
| Fixed assets | 21/28 | €0 | €4,821 | +€4,821 | |
| Tangible fixed assets | 22/27 | €0 | €4,057 | +€4,057 | |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €4,057 | +€4,057 | |
| Financial fixed assets | 28 | €0 | €764 | +€764 | |
| Current assets | 29/58 | €0 | €17,500 | +€17,500 | +174999100.0% |
| Amounts receivable within one year | 40/41 | €0 | €15,207 | +€15,207 | |
| Trade receivables | 40 | €0 | €13,740 | +€13,740 | |
| Other amounts receivable | 41 | - | €1,467 | +€1,467 | |
| Cash at bank and in hand | 54/58 | €0 | €2,293 | +€2,293 | +22933900.0% |
| Total equity and liabilities | 10/49 | €0 | €22,320 | +€22,320 | +223204100.0% |
| Equity | 10/15 | €0 | €6,587 | +€6,587 | |
| Contributions | 10/11 | €0 | €10,000 | +€10,000 | |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Uncalled capital | 101 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €0 | -€3,413 | -€3,413 | |
| Amounts payable | 17/49 | €0 | €15,733 | +€15,733 | +157329300.0% |
| Amounts payable within one year | 42/48 | €0 | €15,733 | +€15,733 | +157329300.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €13,572 | +€13,572 | +135724700.0% |
| Suppliers | 440/4 | €0 | €13,572 | +€13,572 | +135724700.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,789 | +€1,789 | |
| Taxes | 450/3 | €0 | €1,447 | +€1,447 | |
| Remuneration and social security | 454/9 | - | €342 | +€342 | |
| Other amounts payable | 47/48 | - | €372 | +€372 | |
| Non-recurring operating income | 76A | €0 | €237,197 | +€237,197 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €225,001 | +€225,001 | |
| Remuneration, social security and pensions | 62 | - | €10,731 | +€10,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €2,593 | +€2,593 | |
| Other operating charges | 640/8 | €0 | €613 | +€613 | |
| Non-recurring operating charges | 66A | €0 | €50 | +€50 | |
| Gross operating margin | 9900 | - | €12,196 | +€12,196 | |
| Operating profit (loss) | 9901 | €0 | -€1,791 | -€1,791 | |
| Financial income | 75/76B | €0 | €22 | +€22 | |
| Recurring financial income | 75 | €0 | €22 | +€22 | |
| Financial charges | 65/66B | €0 | €1,197 | +€1,197 | |
| Recurring financial charges | 65 | €0 | €1,197 | +€1,197 | |
| Profit (loss) for the period before taxes | 9903 | €0 | -€2,966 | -€2,966 | |
| Income taxes | 67/77 | - | €447 | +€447 | |
| Profit (loss) for the period | 9904 | €0 | -€3,413 | -€3,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€3,413 | -€3,413 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.