L.D. Comptabilité: 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. Comptabilité
Largest movements
- Cash +€17,303
up €17,303 (+43.8%), from €39,533 to €56,836
mainly Net result for the year (+€29,661) and Debts after one year (+€16,832)
- Tangible fixed assets -€9,443
down €9,443 (-29.3%), from €32,241 to €22,798
of which Furniture and vehicles: -€7,267
- Intangible fixed assets -€6,963
down €6,963 (-44.8%), from €15,527 to €8,563
- Receivables within one year +€4,439
up €4,439 (+62.6%), from €7,096 to €11,534
of which Trade receivables: +€5,000
- Debts after one year +€16,832
up €16,832 (+34.2%), from €49,268 to €66,100
of which Other amounts payable: +€23,000
- Other debts -€13,750
down €13,750 (-98.2%), from €14,000 to €250
- Accrued charges and deferred income +€1,389
new in 2025: €1,389
- Trade debts +€1,152
up €1,152 (+60.8%), from €1,894 to €3,046
- Gross operating margin +€28,818
up €28,818 (+69.6%), from €41,413 to €70,230
- Staff costs +€8,501
up €8,501 (+166%), from €5,113 to €13,614
- Taxes +€3,775
up €3,775 (+86.4%), from €4,368 to €8,144
- Financial charges +€1,397
up €1,397 (+543%), from €257 to €1,655
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 | €94,853 | €100,275 | +€5,422 | +5.7% |
| Fixed assets | 21/28 | €47,767 | €31,361 | -€16,406 | -34.3% |
| Intangible fixed assets | 21 | €15,527 | €8,563 | -€6,963 | -44.8% |
| Tangible fixed assets | 22/27 | €32,241 | €22,798 | -€9,443 | -29.3% |
| Furniture and vehicles | 24 | €18,914 | €11,647 | -€7,267 | -38.4% |
| Other tangible fixed assets | 26 | €13,327 | €11,152 | -€2,175 | -16.3% |
| Current assets | 29/58 | €47,086 | €68,913 | +€21,828 | +46.4% |
| Amounts receivable within one year | 40/41 | €7,096 | €11,534 | +€4,439 | +62.6% |
| Trade receivables | 40 | €6,534 | €11,534 | +€5,000 | +76.5% |
| Other amounts receivable | 41 | €562 | €0 | -€562 | -100% |
| Cash at bank and in hand | 54/58 | €39,533 | €56,836 | +€17,303 | +43.8% |
| Deferred charges and accrued income | 490/1 | €457 | €543 | +€86 | +18.8% |
| Total equity and liabilities | 10/49 | €94,853 | €100,275 | +€5,422 | +5.7% |
| Equity | 10/15 | €19,616 | €19,027 | -€589 | -3.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,066 | €477 | -€589 | -55.3% |
| Amounts payable | 17/49 | €75,237 | €81,248 | +€6,011 | +8.0% |
| Amounts payable after more than one year | 17 | €49,268 | €66,100 | +€16,832 | +34.2% |
| Financial debts | 170/4 | €10,318 | €4,150 | -€6,168 | -59.8% |
| Other amounts payable | 178/9 | €38,950 | €61,950 | +€23,000 | +59.1% |
| Amounts payable within one year | 42/48 | €25,969 | €13,759 | -€12,210 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €6,101 | €6,168 | +€68 | +1.1% |
| Trade debts | 44 | €1,894 | €3,046 | +€1,152 | +60.8% |
| Suppliers | 440/4 | €1,894 | €3,046 | +€1,152 | +60.8% |
| Taxes, remuneration and social security | 45 | €3,974 | €4,294 | +€320 | +8.1% |
| Taxes | 450/3 | €3,260 | €2,442 | -€818 | -25.1% |
| Remuneration and social security | 454/9 | €714 | €1,852 | +€1,138 | +159% |
| Other amounts payable | 47/48 | €14,000 | €250 | -€13,750 | -98.2% |
| Accrued charges and deferred income | 492/3 | - | €1,389 | +€1,389 | |
| Remuneration, social security and pensions | 62 | €5,113 | €13,614 | +€8,501 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,406 | €16,406 | = | 0.0% |
| Other operating charges | 640/8 | €727 | €751 | +€24 | +3.3% |
| Gross operating margin | 9900 | €41,413 | €70,230 | +€28,818 | +69.6% |
| Operating profit (loss) | 9901 | €19,166 | €39,459 | +€20,293 | +106% |
| Financial charges | 65/66B | €257 | €1,655 | +€1,397 | +543% |
| Recurring financial charges | 65 | €257 | €1,655 | +€1,397 | +543% |
| Profit (loss) for the period before taxes | 9903 | €18,909 | €37,805 | +€18,896 | +99.9% |
| Income taxes | 67/77 | €4,368 | €8,144 | +€3,775 | +86.4% |
| Profit (loss) for the period | 9904 | €14,541 | €29,661 | +€15,121 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €14,541 | €29,661 | +€15,121 | +104% |
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 16 October 2026 via checked.be.