L.D.J CONCEPT: 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.J CONCEPT
Largest movements
- Receivables within one year +€29,253
up €29,253 (+757,859%), from €4 to €29,257
of which Trade receivables: +€28,087
- Cash +€22,937
up €22,937 (+650%), from €3,527 to €26,464
mainly Trade debts (+€36,941) and Net result for the year (+€12,077)
- Tangible fixed assets -€719
down €719 (-15.7%), from €4,581 to €3,862
- Trade debts +€36,941
up €36,941 (+1,482%), from €2,493 to €39,435
- Profit (loss) carried forward +€12,077
up €12,077 (+5,260%), from €230 to €12,306
- Tax, wage and social debts +€5,500
up €5,500 (+990%), from €556 to €6,055
of which Remuneration and social security: +€4,276
- Other debts -€3,047
down €3,047 (-91.7%), from €3,322 to €275
- Turnover -€64,319
no longer reported in 2025 (was €64,319)
- Purchases and services -€55,640
no longer reported in 2025 (was €55,640)
- Gross operating margin +€40,280
up €40,280 (+464%), from €8,679 to €48,958
- Staff costs +€26,873
up €26,873 (+353%), from €7,610 to €34,483
- Other operating charges +€1,513
up €1,513 (+8,717%), from €17 to €1,531
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 | €9,600 | €61,071 | +€51,471 | +536% |
| Fixed assets | 21/28 | €4,581 | €3,862 | -€719 | -15.7% |
| Tangible fixed assets | 22/27 | €4,581 | €3,862 | -€719 | -15.7% |
| Furniture and vehicles | 24 | €4,581 | €3,862 | -€719 | -15.7% |
| Current assets | 29/58 | €5,019 | €57,209 | +€52,190 | +1,040% |
| Stocks and contracts in progress | 3 | €1,488 | €1,488 | = | 0.0% |
| Stocks | 30/36 | €1,488 | €1,488 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4 | €29,257 | +€29,253 | +757,859% |
| Trade receivables | 40 | - | €28,087 | +€28,087 | |
| Other amounts receivable | 41 | €4 | €1,170 | +€1,166 | +30,214% |
| Cash at bank and in hand | 54/58 | €3,527 | €26,464 | +€22,937 | +650% |
| Total equity and liabilities | 10/49 | €9,600 | €61,071 | +€51,471 | +536% |
| Equity | 10/15 | €3,230 | €15,306 | +€12,077 | +374% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230 | €12,306 | +€12,077 | +5,260% |
| Amounts payable | 17/49 | €6,371 | €45,765 | +€39,394 | +618% |
| Amounts payable within one year | 42/48 | €6,371 | €45,765 | +€39,394 | +618% |
| Trade debts | 44 | €2,493 | €39,435 | +€36,941 | +1,482% |
| Suppliers | 440/4 | €2,493 | €39,435 | +€36,941 | +1,482% |
| Taxes, remuneration and social security | 45 | €556 | €6,055 | +€5,500 | +990% |
| Taxes | 450/3 | €556 | €1,779 | +€1,223 | +220% |
| Remuneration and social security | 454/9 | - | €4,276 | +€4,276 | |
| Other amounts payable | 47/48 | €3,322 | €275 | -€3,047 | -91.7% |
| Turnover | 70 | €64,319 | - | -€64,319 | |
| Goods, raw materials, services and sundry goods | 60/61 | €55,640 | - | -€55,640 | |
| Remuneration, social security and pensions | 62 | €7,610 | €34,483 | +€26,873 | +353% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €719 | = | 0.0% |
| Other operating charges | 640/8 | €17 | €1,531 | +€1,513 | +8,717% |
| Gross operating margin | 9900 | €8,679 | €48,958 | +€40,280 | +464% |
| Operating profit (loss) | 9901 | €333 | €12,226 | +€11,893 | +3,576% |
| Financial charges | 65/66B | €103 | €149 | +€46 | +44.8% |
| Recurring financial charges | 65 | €103 | €149 | +€46 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €230 | €12,077 | +€11,847 | +5,160% |
| Profit (loss) for the period | 9904 | €230 | €12,077 | +€11,847 | +5,160% |
| Profit (loss) for the period to be appropriated | 9905 | €230 | €12,077 | +€11,847 | +5,160% |
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 27 October 2026 via checked.be.