L.D. MEDIA: 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. MEDIA
Largest movements
- Receivables within one year -€13,292
down €13,292 (-27.9%), from €47,593 to €34,301
of which Trade receivables: -€16,024
- Tangible fixed assets -€831
down €831 (-32.3%), from €2,573 to €1,741
of which Furniture and vehicles: -€681
- Advances received -€24,877
no longer reported in 2025 (was €24,877)
- Tax, wage and social debts +€9,868
up €9,868 (+3,171%), from €311 to €10,179
- Profit (loss) carried forward +€2,002
up €2,002 (+30.2%), from -€6,633 to -€4,631
- Trade debts -€668
down €668 (-13.6%), from €4,898 to €4,230
- Gross operating margin -€5,562
down €5,562 (-62.2%), from €8,945 to €3,384
- Taxes +€1,149
new in 2025: €1,149
- Depreciation +€308
up €308 (+58.9%), from €523 to €831
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,166 | €36,042 | -€14,123 | -28.2% |
| Fixed assets | 21/28 | €2,573 | €1,741 | -€831 | -32.3% |
| Tangible fixed assets | 22/27 | €2,573 | €1,741 | -€831 | -32.3% |
| Plant, machinery and equipment | 23 | €902 | €752 | -€150 | -16.7% |
| Furniture and vehicles | 24 | €1,670 | €989 | -€681 | -40.8% |
| Current assets | 29/58 | €47,593 | €34,301 | -€13,292 | -27.9% |
| Amounts receivable within one year | 40/41 | €47,593 | €34,301 | -€13,292 | -27.9% |
| Trade receivables | 40 | €21,029 | €5,005 | -€16,024 | -76.2% |
| Other amounts receivable | 41 | €26,564 | €29,297 | +€2,732 | +10.3% |
| Total equity and liabilities | 10/49 | €50,166 | €36,042 | -€14,123 | -28.2% |
| Equity | 10/15 | €15,244 | €17,246 | +€2,002 | +13.1% |
| Contributions | 10/11 | €16,197 | €16,197 | = | 0.0% |
| Reserves | 13 | €5,680 | €5,680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,750 | €4,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,633 | -€4,631 | +€2,002 | +30.2% |
| Amounts payable | 17/49 | €34,922 | €18,797 | -€16,125 | -46.2% |
| Amounts payable within one year | 42/48 | €34,922 | €18,797 | -€16,125 | -46.2% |
| Financial debts | 43 | €4,836 | €4,388 | -€448 | -9.3% |
| Credit institutions | 430/8 | €4,836 | €4,388 | -€448 | -9.3% |
| Trade debts | 44 | €4,898 | €4,230 | -€668 | -13.6% |
| Suppliers | 440/4 | €4,898 | €4,230 | -€668 | -13.6% |
| Advances received on contracts in progress | 46 | €24,877 | - | -€24,877 | |
| Taxes, remuneration and social security | 45 | €311 | €10,179 | +€9,868 | +3,171% |
| Taxes | 450/3 | €311 | €10,179 | +€9,868 | +3,171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €831 | +€308 | +58.9% |
| Other operating charges | 640/8 | €179 | €240 | +€61 | +34.0% |
| Gross operating margin | 9900 | €8,945 | €3,384 | -€5,562 | -62.2% |
| Operating profit (loss) | 9901 | €8,243 | €2,313 | -€5,931 | -71.9% |
| Financial income | 75/76B | €1,420 | €1,454 | +€34 | +2.4% |
| Recurring financial income | 75 | €1,420 | €1,454 | +€34 | +2.4% |
| Financial charges | 65/66B | €630 | €615 | -€14 | -2.3% |
| Recurring financial charges | 65 | €630 | €615 | -€14 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €9,034 | €3,151 | -€5,882 | -65.1% |
| Income taxes | 67/77 | - | €1,149 | +€1,149 | |
| Profit (loss) for the period | 9904 | €9,034 | €2,002 | -€7,032 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,034 | €2,002 | -€7,032 | -77.8% |
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 23 October 2026 via checked.be.