L.D.A. CONSULTING: 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.
L.D.A. CONSULTING
Largest movements
- Receivables within one year +€6,758
up €6,758 (+1,349%), from €501 to €7,259
of which Trade receivables: +€5,980
- Cash -€4,291
down €4,291 (-99.9%), from €4,293 to €2
mainly Contributions, distributions and other (-€11,500) and Other debts (-€7,442)
- Tangible fixed assets -€3,317
down €3,317 (-41.5%), from €7,998 to €4,681
of which Furniture and vehicles: -€3,286
- Other debts -€7,442
down €7,442 (-34.5%), from €21,562 to €14,120
- Trade debts +€2,424
up €2,424 (+146%), from €1,658 to €4,082
- Accrued charges and deferred income +€2,200
new in 2025: €2,200
- Tax, wage and social debts +€1,071
new in 2025: €1,071
- Profit (loss) carried forward +€897
up €897 (+4.8%), from -€18,534 to -€17,637
- Gross operating margin -€2,495
down €2,495 (-11.7%), from €21,350 to €18,855
- Financial charges -€1,787
down €1,787 (-89.1%), from €2,006 to €219
- Depreciation +€1,336
up €1,336 (+67.4%), from €1,981 to €3,317
- Taxes +€1,071
new in 2025: €1,071
- Other operating charges +€706
up €706 (+60.7%), from €1,163 to €1,869
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 | €12,792 | €11,942 | -€850 | -6.6% |
| Fixed assets | 21/28 | €7,998 | €4,681 | -€3,317 | -41.5% |
| Tangible fixed assets | 22/27 | €7,998 | €4,681 | -€3,317 | -41.5% |
| Plant, machinery and equipment | 23 | €32 | - | -€32 | |
| Furniture and vehicles | 24 | €7,967 | €4,681 | -€3,286 | -41.2% |
| Current assets | 29/58 | €4,794 | €7,261 | +€2,467 | +51.5% |
| Amounts receivable within one year | 40/41 | €501 | €7,259 | +€6,758 | +1,349% |
| Trade receivables | 40 | €210 | €6,190 | +€5,980 | +2,848% |
| Other amounts receivable | 41 | €291 | €1,069 | +€778 | +267% |
| Cash at bank and in hand | 54/58 | €4,293 | €2 | -€4,291 | -99.9% |
| Total equity and liabilities | 10/49 | €12,792 | €11,942 | -€850 | -6.6% |
| Equity | 10/15 | -€10,428 | -€9,531 | +€897 | +8.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €2,107 | €2,107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105 | €105 | = | 0.0% |
| Legal reserve | 130 | €105 | €105 | = | 0.0% |
| Distributable reserves | 133 | €2,001 | €2,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,534 | -€17,637 | +€897 | +4.8% |
| Amounts payable | 17/49 | €23,220 | €21,473 | -€1,747 | -7.5% |
| Amounts payable within one year | 42/48 | €23,220 | €19,273 | -€3,947 | -17.0% |
| Trade debts | 44 | €1,658 | €4,082 | +€2,424 | +146% |
| Suppliers | 440/4 | €1,658 | €4,082 | +€2,424 | +146% |
| Taxes, remuneration and social security | 45 | - | €1,071 | +€1,071 | |
| Taxes | 450/3 | - | €1,071 | +€1,071 | |
| Other amounts payable | 47/48 | €21,562 | €14,120 | -€7,442 | -34.5% |
| Accrued charges and deferred income | 492/3 | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,981 | €3,317 | +€1,336 | +67.4% |
| Other operating charges | 640/8 | €1,163 | €1,869 | +€706 | +60.7% |
| Gross operating margin | 9900 | €21,350 | €18,855 | -€2,495 | -11.7% |
| Operating profit (loss) | 9901 | €18,206 | €13,669 | -€4,536 | -24.9% |
| Financial income | 75/76B | €0 | €18 | +€17 | +8,300% |
| Recurring financial income | 75 | €0 | €18 | +€17 | +8,300% |
| Financial charges | 65/66B | €2,006 | €219 | -€1,787 | -89.1% |
| Recurring financial charges | 65 | €2,006 | €219 | -€1,787 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €16,200 | €13,468 | -€2,732 | -16.9% |
| Income taxes | 67/77 | - | €1,071 | +€1,071 | |
| Profit (loss) for the period | 9904 | €16,200 | €12,397 | -€3,803 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,200 | €12,397 | -€3,803 | -23.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.