L.D.H.: 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.
L.D.H.
Largest movements
- Tangible fixed assets -€7,769
no longer reported in 2024 (was €7,769)
- Receivables within one year -€7,499
no longer reported in 2024 (was €7,499)
- Cash +€515
up €515 (+18.7%), from €2,752 to €3,267
- Profit (loss) carried forward -€8,170
down €8,170 (-233.5%), from -€3,499 to -€11,669
- Other debts -€5,291
down €5,291 (-62.7%), from €8,441 to €3,150
- Tax, wage and social debts -€4,919
down €4,919 (-82.0%), from €6,000 to €1,081
- Trade debts +€3,628
new in 2024: €3,628
- Turnover -€36,014
no longer reported in 2024 (was €36,014)
- Purchases and services -€15,070
no longer reported in 2024 (was €15,070)
- Staff costs -€680
down €680 (-3.5%), from €19,246 to €18,566
- Other operating charges +€596
up €596 (+171.4%), from €348 to €943
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,270 | €3,517 | -€14,752 | -80.7% |
| Fixed assets | 21/28 | €8,019 | €250 | -€7,769 | -96.9% |
| Tangible fixed assets | 22/27 | €7,769 | - | -€7,769 | |
| Furniture and vehicles | 24 | €7,769 | - | -€7,769 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €10,251 | €3,267 | -€6,984 | -68.1% |
| Amounts receivable within one year | 40/41 | €7,499 | - | -€7,499 | |
| Other amounts receivable | 41 | €7,499 | - | -€7,499 | |
| Cash at bank and in hand | 54/58 | €2,752 | €3,267 | +€515 | +18.7% |
| Total equity and liabilities | 10/49 | €18,270 | €3,517 | -€14,752 | -80.7% |
| Equity | 10/15 | €3,828 | -€4,342 | -€8,170 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,127 | €1,127 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,127 | €1,127 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,127 | €1,127 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€3,499 | -€11,669 | -€8,170 | -233.5% |
| Amounts payable | 17/49 | €14,441 | €7,859 | -€6,582 | -45.6% |
| Amounts payable within one year | 42/48 | €14,441 | €7,859 | -€6,582 | -45.6% |
| Trade debts | 44 | - | €3,628 | +€3,628 | |
| Suppliers | 440/4 | - | €3,628 | +€3,628 | |
| Taxes, remuneration and social security | 45 | €6,000 | €1,081 | -€4,919 | -82.0% |
| Taxes | 450/3 | €6,000 | €1,081 | -€4,919 | -82.0% |
| Other amounts payable | 47/48 | €8,441 | €3,150 | -€5,291 | -62.7% |
| Turnover | 70 | €36,014 | - | -€36,014 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,070 | - | -€15,070 | |
| Remuneration, social security and pensions | 62 | €19,246 | €18,566 | -€680 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,884 | €3,884 | +€0 | 0.0% |
| Other operating charges | 640/8 | €348 | €943 | +€596 | +171.4% |
| Gross operating margin | 9900 | €20,944 | €21,038 | +€94 | +0.4% |
| Operating profit (loss) | 9901 | -€2,534 | -€2,355 | +€179 | +7.0% |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | -€2,534 | -€2,410 | +€124 | +4.9% |
| Profit (loss) for the period | 9904 | -€2,534 | -€2,410 | +€124 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,534 | -€2,410 | +€124 | +4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.