LRP CONSULT: 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.
LRP CONSULT
Largest movements
- Cash +€18,370
up €18,370 (+22.6%), from €81,145 to €99,515
mainly Net result for the year (+€10,670) and Trade debts (+€4,017)
- Receivables within one year -€1,617
down €1,617 (-17.7%), from €9,126 to €7,509
of which Trade receivables: -€1,557
- Reserves +€10,670
up €10,670 (+16.0%), from €66,652 to €77,322
- Trade debts +€4,017
up €4,017 (+106%), from €3,805 to €7,821
- Other debts +€3,304
up €3,304 (+159%), from €2,074 to €5,377
- Gross operating margin +€3,645
up €3,645 (+18.2%), from €20,027 to €23,672
- Taxes +€790
up €790 (+33.3%), from €2,371 to €3,161
- Depreciation +€448
up €448 (+13.5%), from €3,311 to €3,759
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 | €95,169 | €112,282 | +€17,112 | +18.0% |
| Fixed assets | 21/28 | €4,898 | €5,257 | +€359 | +7.3% |
| Tangible fixed assets | 22/27 | €4,898 | €5,257 | +€359 | +7.3% |
| Plant, machinery and equipment | 23 | €4,687 | €4,519 | -€168 | -3.6% |
| Furniture and vehicles | 24 | €211 | €738 | +€527 | +249% |
| Current assets | 29/58 | €90,272 | €107,025 | +€16,753 | +18.6% |
| Amounts receivable within one year | 40/41 | €9,126 | €7,509 | -€1,617 | -17.7% |
| Trade receivables | 40 | €8,974 | €7,417 | -€1,557 | -17.4% |
| Other amounts receivable | 41 | €152 | €93 | -€60 | -39.1% |
| Cash at bank and in hand | 54/58 | €81,145 | €99,515 | +€18,370 | +22.6% |
| Total equity and liabilities | 10/49 | €95,169 | €112,282 | +€17,112 | +18.0% |
| Equity | 10/15 | €85,252 | €95,922 | +€10,670 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,652 | €77,322 | +€10,670 | +16.0% |
| Distributable reserves | 133 | €66,652 | €77,322 | +€10,670 | +16.0% |
| Amounts payable | 17/49 | €9,917 | €16,359 | +€6,442 | +65.0% |
| Amounts payable within one year | 42/48 | €9,917 | €16,359 | +€6,442 | +65.0% |
| Trade debts | 44 | €3,805 | €7,821 | +€4,017 | +106% |
| Suppliers | 440/4 | €3,805 | €7,821 | +€4,017 | +106% |
| Taxes, remuneration and social security | 45 | €4,039 | €3,161 | -€878 | -21.7% |
| Taxes | 450/3 | €1,464 | €3,161 | +€1,697 | +116% |
| Remuneration and social security | 454/9 | €2,575 | - | -€2,575 | |
| Other amounts payable | 47/48 | €2,074 | €5,377 | +€3,304 | +159% |
| Remuneration, social security and pensions | 62 | €4,677 | €4,677 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,311 | €3,759 | +€448 | +13.5% |
| Other operating charges | 640/8 | €804 | €891 | +€86 | +10.7% |
| Gross operating margin | 9900 | €20,027 | €23,672 | +€3,645 | +18.2% |
| Operating profit (loss) | 9901 | €11,235 | €14,346 | +€3,111 | +27.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €418 | €515 | +€97 | +23.1% |
| Recurring financial charges | 65 | €418 | €515 | +€97 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €10,817 | €13,831 | +€3,014 | +27.9% |
| Income taxes | 67/77 | €2,371 | €3,161 | +€790 | +33.3% |
| Profit (loss) for the period | 9904 | €8,446 | €10,670 | +€2,224 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,446 | €10,670 | +€2,224 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.