L & D IMPORT EXPORT: 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 IMPORT EXPORT
Largest movements
- Receivables within one year -€128,298
down €128,298 (-47.1%), from €272,235 to €143,936
of which Trade receivables: -€125,517
- Cash +€126,312
up €126,312 (+270.5%), from €46,704 to €173,015
mainly Receivables within one year (+€128,298) and Deferred charges and accrued income (+€56,476)
- Stocks and contracts +€71,021
up €71,021 (+72.1%), from €98,479 to €169,500
- Deferred charges and accrued income -€56,476
no longer reported in 2024 (was €56,476)
- Tangible fixed assets -€52,965
down €52,965 (-6.8%), from €780,835 to €727,871
of which Land and buildings: -€48,351
- Debts after one year -€73,484
down €73,484 (-11.3%), from €647,631 to €574,147
- Current portion of long-term debt +€45,435
up €45,435 (+19.5%), from €233,050 to €278,484
- Profit (loss) carried forward +€23,125
up €23,125 (+11.1%), from €207,922 to €231,047
- Other debts -€13,758
down €13,758 (-26.8%), from €51,346 to €37,588
- Gross operating margin +€10,671
up €10,671 (+7.0%), from €151,931 to €162,602
- Other operating charges -€8,724
down €8,724 (-43.2%), from €20,198 to €11,474
- Financial charges +€3,934
up €3,934 (+15.9%), from €24,674 to €28,608
- Taxes -€1,867
no longer reported in 2024 (was €1,867)
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,254,889 | €1,214,483 | -€40,406 | -3.2% |
| Fixed assets | 21/28 | €780,995 | €728,031 | -€52,965 | -6.8% |
| Tangible fixed assets | 22/27 | €780,835 | €727,871 | -€52,965 | -6.8% |
| Land and buildings | 22 | €772,297 | €723,946 | -€48,351 | -6.3% |
| Plant, machinery and equipment | 23 | €3,908 | €2,865 | -€1,043 | -26.7% |
| Furniture and vehicles | 24 | €4,630 | €1,059 | -€3,571 | -77.1% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €473,893 | €486,452 | +€12,559 | +2.7% |
| Stocks and contracts in progress | 3 | €98,479 | €169,500 | +€71,021 | +72.1% |
| Stocks | 30/36 | €98,479 | €169,500 | +€71,021 | +72.1% |
| Amounts receivable within one year | 40/41 | €272,235 | €143,936 | -€128,298 | -47.1% |
| Trade receivables | 40 | €269,454 | €143,936 | -€125,517 | -46.6% |
| Other amounts receivable | 41 | €2,781 | - | -€2,781 | |
| Cash at bank and in hand | 54/58 | €46,704 | €173,015 | +€126,312 | +270.5% |
| Deferred charges and accrued income | 490/1 | €56,476 | - | -€56,476 | |
| Total equity and liabilities | 10/49 | €1,254,889 | €1,214,483 | -€40,406 | -3.2% |
| Equity | 10/15 | €227,992 | €251,117 | +€23,125 | +10.1% |
| Contributions | 10/11 | €18,210 | €18,210 | = | 0.0% |
| Capital | 10 | €18,210 | €18,210 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €390 | €390 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,922 | €231,047 | +€23,125 | +11.1% |
| Amounts payable | 17/49 | €1,026,897 | €963,366 | -€63,531 | -6.2% |
| Amounts payable after more than one year | 17 | €647,631 | €574,147 | -€73,484 | -11.3% |
| Financial debts | 170/4 | €647,631 | €574,147 | -€73,484 | -11.3% |
| Amounts payable within one year | 42/48 | €379,265 | €389,219 | +€9,954 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €233,050 | €278,484 | +€45,435 | +19.5% |
| Trade debts | 44 | €40,158 | €29,819 | -€10,339 | -25.7% |
| Suppliers | 440/4 | €40,158 | €29,819 | -€10,339 | -25.7% |
| Taxes, remuneration and social security | 45 | €54,712 | €43,327 | -€11,384 | -20.8% |
| Taxes | 450/3 | €47,147 | €36,101 | -€11,046 | -23.4% |
| Remuneration and social security | 454/9 | €7,565 | €7,227 | -€338 | -4.5% |
| Other amounts payable | 47/48 | €51,346 | €37,588 | -€13,758 | -26.8% |
| Remuneration, social security and pensions | 62 | €47,714 | €46,431 | -€1,283 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,435 | €52,965 | -€470 | -0.9% |
| Other operating charges | 640/8 | €20,198 | €11,474 | -€8,724 | -43.2% |
| Gross operating margin | 9900 | €151,931 | €162,602 | +€10,671 | +7.0% |
| Operating profit (loss) | 9901 | €30,583 | €51,732 | +€21,148 | +69.2% |
| Financial income | 75/76B | €1 | €1 | -€1 | -65.3% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -65.3% |
| Financial charges | 65/66B | €24,674 | €28,608 | +€3,934 | +15.9% |
| Recurring financial charges | 65 | €24,674 | €28,608 | +€3,934 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €5,911 | €23,125 | +€17,214 | +291.2% |
| Income taxes | 67/77 | €1,867 | - | -€1,867 | |
| Profit (loss) for the period | 9904 | €4,044 | €23,125 | +€19,080 | +471.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | €23,125 | +€19,080 | +471.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.