LP PERFORMANCE: what changed
LP PERFORMANCE
Largest movements
- Cash +€8,191
up €8,191 (+28.0%), from €29,236 to €37,427
mainly Depreciation (+€10,448) and Other debts (+€7,618)
- Tangible fixed assets -€4,134
down €4,134 (-13.5%), from €30,667 to €26,534
- Receivables within one year -€2,319
down €2,319 (-19.0%), from €12,172 to €9,854
- Deferred charges and accrued income +€882
new in 2025: €882
- Other debts +€7,618
up €7,618 (+22.9%), from €33,214 to €40,832
- Tax, wage and social debts -€5,599
down €5,599 (-87.2%), from €6,421 to €822
of which Taxes: -€4,372
- Profit (loss) carried forward +€3,674
up €3,674, from -€2,904 to €770
- Current portion of long-term debt -€1,688
no longer reported in 2025 (was €1,688)
- Trade debts -€1,384
down €1,384 (-10.1%), from €13,658 to €12,274
of which Suppliers: -€1,919
- Gross operating margin -€4,029
down €4,029 (-20.1%), from €20,007 to €15,978
- Depreciation +€1,185
up €1,185 (+12.8%), from €9,263 to €10,448
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,076 | €74,697 | +€2,621 | +3.6% |
| Fixed assets | 21/28 | €30,667 | €26,534 | -€4,134 | -13.5% |
| Tangible fixed assets | 22/27 | €30,667 | €26,534 | -€4,134 | -13.5% |
| Plant, machinery and equipment | 23 | €5,561 | €4,171 | -€1,390 | -25.0% |
| Furniture and vehicles | 24 | €7,187 | €6,043 | -€1,145 | -15.9% |
| Other tangible fixed assets | 26 | €17,919 | €16,320 | -€1,599 | -8.9% |
| Current assets | 29/58 | €41,409 | €48,163 | +€6,755 | +16.3% |
| Amounts receivable within one year | 40/41 | €12,172 | €9,854 | -€2,319 | -19.0% |
| Trade receivables | 40 | €12,172 | €9,854 | -€2,319 | -19.0% |
| Cash at bank and in hand | 54/58 | €29,236 | €37,427 | +€8,191 | +28.0% |
| Deferred charges and accrued income | 490/1 | - | €882 | +€882 | |
| Total equity and liabilities | 10/49 | €72,076 | €74,697 | +€2,621 | +3.6% |
| Equity | 10/15 | €17,096 | €20,770 | +€3,674 | +21.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,904 | €770 | +€3,674 | |
| Amounts payable | 17/49 | €54,981 | €53,927 | -€1,054 | -1.9% |
| Amounts payable within one year | 42/48 | €54,981 | €53,927 | -€1,054 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €1,688 | - | -€1,688 | |
| Trade debts | 44 | €13,658 | €12,274 | -€1,384 | -10.1% |
| Suppliers | 440/4 | €3,747 | €1,829 | -€1,919 | -51.2% |
| Bills of exchange payable | 441 | €9,910 | €10,445 | +€535 | +5.4% |
| Taxes, remuneration and social security | 45 | €6,421 | €822 | -€5,599 | -87.2% |
| Taxes | 450/3 | €5,194 | €822 | -€4,372 | -84.2% |
| Remuneration and social security | 454/9 | €1,227 | - | -€1,227 | |
| Other amounts payable | 47/48 | €33,214 | €40,832 | +€7,618 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €10,448 | +€1,185 | +12.8% |
| Other operating charges | 640/8 | €810 | €754 | -€56 | -7.0% |
| Gross operating margin | 9900 | €20,007 | €15,978 | -€4,029 | -20.1% |
| Operating profit (loss) | 9901 | €9,934 | €4,776 | -€5,158 | -51.9% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Non-recurring financial income | 76B | - | €25 | +€25 | |
| Financial charges | 65/66B | €968 | €946 | -€22 | -2.2% |
| Recurring financial charges | 65 | €968 | €946 | -€22 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €8,966 | €3,855 | -€5,111 | -57.0% |
| Income taxes | 67/77 | €142 | €181 | +€39 | +27.7% |
| Profit (loss) for the period | 9904 | €8,825 | €3,674 | -€5,150 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,825 | €3,674 | -€5,150 | -58.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.