L.D.D.I.: 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.D.I.
Largest movements
- Intangible fixed assets -€12,857
down €12,857 (-100%), from €12,857 to €0
- Receivables within one year +€5,072
up €5,072 (+76.1%), from €6,666 to €11,737
of which Trade receivables: +€4,866
- Receivables after one year +€2,702
up €2,702 (+1.7%), from €156,651 to €159,352
- Trade debts -€8,434
down €8,434 (-23.9%), from €35,347 to €26,913
- Profit (loss) carried forward +€4,447
up €4,447 (+17.2%), from -€25,868 to -€21,421
- Gross operating margin +€4,937
up €4,937 (+45.2%), from €10,928 to €15,864
- Financial charges -€4,828
down €4,828 (-93.6%), from €5,159 to €331
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 | €178,492 | €173,457 | -€5,035 | -2.8% |
| Fixed assets | 21/28 | €12,857 | €0 | -€12,857 | -100% |
| Intangible fixed assets | 21 | €12,857 | €0 | -€12,857 | -100% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €165,635 | €173,457 | +€7,822 | +4.7% |
| Amounts receivable after more than one year | 29 | €156,651 | €159,352 | +€2,702 | +1.7% |
| Other amounts receivable | 291 | €156,651 | €159,352 | +€2,702 | +1.7% |
| Amounts receivable within one year | 40/41 | €6,666 | €11,737 | +€5,072 | +76.1% |
| Trade receivables | 40 | €6,666 | €11,532 | +€4,866 | +73.0% |
| Other amounts receivable | 41 | - | €205 | +€205 | |
| Cash at bank and in hand | 54/58 | €18 | €63 | +€45 | +250% |
| Deferred charges and accrued income | 490/1 | €2,300 | €2,304 | +€4 | +0.2% |
| Total equity and liabilities | 10/49 | €178,492 | €173,457 | -€5,035 | -2.8% |
| Equity | 10/15 | €71,981 | €76,428 | +€4,447 | +6.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €79,299 | €79,299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €77,444 | €77,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,868 | -€21,421 | +€4,447 | +17.2% |
| Amounts payable | 17/49 | €106,511 | €97,030 | -€9,482 | -8.9% |
| Amounts payable within one year | 42/48 | €106,511 | €97,030 | -€9,482 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €35,347 | €26,913 | -€8,434 | -23.9% |
| Suppliers | 440/4 | €35,347 | €26,913 | -€8,434 | -23.9% |
| Taxes, remuneration and social security | 45 | €147 | €0 | -€147 | -100% |
| Taxes | 450/3 | €147 | €0 | -€147 | -100% |
| Other amounts payable | 47/48 | €71,017 | €70,092 | -€925 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,857 | €12,857 | +€0 | 0.0% |
| Other operating charges | 640/8 | €351 | €497 | +€146 | +41.7% |
| Non-recurring operating charges | 66A | €2,846 | €0 | -€2,846 | -100% |
| Gross operating margin | 9900 | €10,928 | €15,864 | +€4,937 | +45.2% |
| Operating profit (loss) | 9901 | -€5,127 | €2,511 | +€7,637 | |
| Financial income | 75/76B | €2,316 | €2,268 | -€49 | -2.1% |
| Recurring financial income | 75 | €2,316 | €2,268 | -€49 | -2.1% |
| Financial charges | 65/66B | €5,159 | €331 | -€4,828 | -93.6% |
| Recurring financial charges | 65 | €5,159 | €331 | -€4,828 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,969 | €4,447 | +€12,416 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,969 | €4,447 | +€12,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,969 | €4,447 | +€12,416 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.