LP BURGER: 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.
LP BURGER
Largest movements
- Cash -€16,968
down €16,968 (-58.0%), from €29,264 to €12,297
mainly Debts after one year (-€16,563) and Net result for the year (-€12,839)
- Tangible fixed assets -€9,168
down €9,168 (-8.8%), from €104,136 to €94,968
of which Land and buildings: -€6,568
- Debts after one year -€16,563
down €16,563 (-17.7%), from €93,780 to €77,217
- Profit (loss) carried forward -€12,839
down €12,839 (-15.9%), from -€80,541 to -€93,380
- Trade debts +€2,599
up €2,599 (+142.0%), from €1,830 to €4,429
- Depreciation -€55,375
down €55,375 (-84.4%), from €65,598 to €10,223
- Turnover -€49,758
down €49,758 (-25.3%), from €197,050 to €147,292
- Gross operating margin -€28,202
down €28,202 (-30.2%), from €93,291 to €65,089
- Purchases and services -€21,556
down €21,556 (-20.8%), from €103,759 to €82,203
- Staff costs -€4,817
down €4,817 (-7.7%), from €62,299 to €57,482
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 | €154,500 | €126,690 | -€27,810 | -18.0% |
| Formation expenses | 20 | €17,943 | €16,888 | -€1,055 | -5.9% |
| Fixed assets | 21/28 | €104,136 | €94,968 | -€9,168 | -8.8% |
| Tangible fixed assets | 22/27 | €104,136 | €94,968 | -€9,168 | -8.8% |
| Land and buildings | 22 | €98,936 | €92,368 | -€6,568 | -6.6% |
| Plant, machinery and equipment | 23 | €5,200 | €2,600 | -€2,600 | -50.0% |
| Current assets | 29/58 | €32,421 | €14,835 | -€17,587 | -54.2% |
| Stocks and contracts in progress | 3 | €1,424 | €1,664 | +€240 | +16.9% |
| Stocks | 30/36 | €1,424 | €1,664 | +€240 | +16.9% |
| Amounts receivable within one year | 40/41 | €1,733 | €874 | -€859 | -49.6% |
| Other amounts receivable | 41 | €1,733 | €874 | -€859 | -49.6% |
| Cash at bank and in hand | 54/58 | €29,264 | €12,297 | -€16,968 | -58.0% |
| Total equity and liabilities | 10/49 | €154,500 | €126,690 | -€27,810 | -18.0% |
| Equity | 10/15 | -€78,541 | -€91,380 | -€12,839 | -16.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,541 | -€93,380 | -€12,839 | -15.9% |
| Amounts payable | 17/49 | €233,041 | €218,070 | -€14,971 | -6.4% |
| Amounts payable after more than one year | 17 | €93,780 | €77,217 | -€16,563 | -17.7% |
| Financial debts | 170/4 | €93,780 | €77,217 | -€16,563 | -17.7% |
| Amounts payable within one year | 42/48 | €137,747 | €140,853 | +€3,106 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €15,956 | €16,563 | +€606 | +3.8% |
| Trade debts | 44 | €1,830 | €4,429 | +€2,599 | +142.0% |
| Suppliers | 440/4 | €1,830 | €4,429 | +€2,599 | +142.0% |
| Taxes, remuneration and social security | 45 | €3,460 | €3,361 | -€99 | -2.9% |
| Remuneration and social security | 454/9 | €3,460 | €3,361 | -€99 | -2.9% |
| Other amounts payable | 47/48 | €116,501 | €116,501 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,515 | - | -€1,515 | |
| Turnover | 70 | €197,050 | €147,292 | -€49,758 | -25.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,759 | €82,203 | -€21,556 | -20.8% |
| Remuneration, social security and pensions | 62 | €62,299 | €57,482 | -€4,817 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,598 | €10,223 | -€55,375 | -84.4% |
| Other operating charges | 640/8 | €2,752 | €6,771 | +€4,019 | +146.0% |
| Non-recurring operating charges | 66A | - | €416 | +€416 | |
| Gross operating margin | 9900 | €93,291 | €65,089 | -€28,202 | -30.2% |
| Operating profit (loss) | 9901 | -€37,358 | -€9,802 | +€27,556 | +73.8% |
| Financial charges | 65/66B | €3,601 | €3,037 | -€564 | -15.7% |
| Recurring financial charges | 65 | €3,601 | €3,037 | -€564 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,959 | -€12,839 | +€28,119 | +68.7% |
| Profit (loss) for the period | 9904 | -€40,959 | -€12,839 | +€28,119 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,959 | -€12,839 | +€28,119 | +68.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.