L.D.-BEHEER: 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.-BEHEER
Largest movements
- Financial fixed assets +€2.3m
new in 2023: €2.3m
- Other debts +€2.3m
up €2.3m (+9,860%), from €23,623 to €2.4m
- Contributions +€433,814
up €433,814 (+700%), from €62,000 to €495,814
- Debts after one year -€431,335
down €431,335 (-100%), from €431,335 to €0
- Gross operating margin -€8,483
down €8,483 (-67.5%), from €12,566 to €4,083
- Taxes -€1,030
down €1,030 (-100%), from €1,030 to €0
- Other operating charges +€312
up €312 (+10.3%), from €3,038 to €3,350
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,417 | €2,942,088 | +€2.3m | +392% |
| Fixed assets | 21/28 | €594,963 | €2,930,148 | +€2.3m | +392% |
| Tangible fixed assets | 22/27 | €594,963 | €594,423 | -€539 | -0.1% |
| Land and buildings | 22 | €594,963 | €594,423 | -€539 | -0.1% |
| Financial fixed assets | 28 | - | €2,335,725 | +€2.3m | |
| Current assets | 29/58 | €3,455 | €11,940 | +€8,485 | +246% |
| Amounts receivable within one year | 40/41 | €470 | €1,970 | +€1,500 | +319% |
| Other amounts receivable | 41 | €470 | €1,970 | +€1,500 | +319% |
| Cash at bank and in hand | 54/58 | €2,985 | €6,245 | +€3,261 | +109% |
| Deferred charges and accrued income | 490/1 | - | €3,725 | +€3,725 | |
| Total equity and liabilities | 10/49 | €598,417 | €2,942,088 | +€2.3m | +392% |
| Equity | 10/15 | €140,193 | €569,235 | +€429,042 | +306% |
| Contributions | 10/11 | €62,000 | €495,814 | +€433,814 | +700% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €0 | -€6,200 | -100% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | €71,993 | €67,221 | -€4,772 | -6.6% |
| Amounts payable | 17/49 | €458,224 | €2,372,853 | +€1.9m | +418% |
| Amounts payable after more than one year | 17 | €431,335 | €0 | -€431,335 | -100% |
| Financial debts | 170/4 | €431,335 | €0 | -€431,335 | -100% |
| Amounts payable within one year | 42/48 | €26,889 | €2,372,853 | +€2.3m | +8,725% |
| Current portion of amounts payable after more than one year | 42 | €2,479 | €0 | -€2,479 | -100% |
| Trade debts | 44 | €717 | €19,942 | +€19,225 | +2,683% |
| Suppliers | 440/4 | €717 | €19,942 | +€19,225 | +2,683% |
| Taxes, remuneration and social security | 45 | €70 | €0 | -€70 | -100% |
| Taxes | 450/3 | €70 | €0 | -€70 | -100% |
| Other amounts payable | 47/48 | €23,623 | €2,352,911 | +€2.3m | +9,860% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,369 | €5,481 | +€112 | +2.1% |
| Other operating charges | 640/8 | €3,038 | €3,350 | +€312 | +10.3% |
| Gross operating margin | 9900 | €12,566 | €4,083 | -€8,483 | -67.5% |
| Operating profit (loss) | 9901 | €4,159 | -€4,748 | -€8,907 | |
| Financial charges | 65/66B | €40 | €24 | -€16 | -39.9% |
| Recurring financial charges | 65 | €40 | €24 | -€16 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €4,119 | -€4,772 | -€8,891 | |
| Income taxes | 67/77 | €1,030 | €0 | -€1,030 | -100% |
| Profit (loss) for the period | 9904 | €3,089 | -€4,772 | -€7,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,089 | -€4,772 | -€7,861 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.