L.D. SERVICES: 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. SERVICES
Largest movements
- Cash +€45,639
up €45,639 (+52.4%), from €87,152 to €132,791
mainly Trade debts (+€26,692) and Other debts (+€11,541)
- Receivables within one year -€7,678
down €7,678 (-34.4%), from €22,334 to €14,657
of which Trade receivables: -€7,141
- Trade debts +€26,692
up €26,692 (+14.8%), from €180,393 to €207,085
- Other debts +€11,541
up €11,541 (+178.9%), from €6,450 to €17,991
- Gross operating margin -€24,969
down €24,969 (-48.3%), from €51,690 to €26,721
- Staff costs -€11,888
down €11,888 (-31.3%), from €37,963 to €26,076
- Financial charges -€1,522
down €1,522 (-89.2%), from €1,707 to €185
of which Non-recurring financial charges: -€1,545
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.
Cash bridge derived
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 | €109,486 | €147,447 | +€37,961 | +34.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €109,486 | €147,447 | +€37,961 | +34.7% |
| Amounts receivable within one year | 40/41 | €22,334 | €14,657 | -€7,678 | -34.4% |
| Trade receivables | 40 | €21,526 | €14,385 | -€7,141 | -33.2% |
| Other amounts receivable | 41 | €809 | €272 | -€537 | -66.4% |
| Cash at bank and in hand | 54/58 | €87,152 | €132,791 | +€45,639 | +52.4% |
| Total equity and liabilities | 10/49 | €109,486 | €147,447 | +€37,961 | +34.7% |
| Equity | 10/15 | -€77,357 | -€77,778 | -€422 | -0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €28,018 | €28,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €21,818 | €21,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,374 | -€167,796 | -€422 | -0.3% |
| Amounts payable | 17/49 | €186,843 | €225,226 | +€38,383 | +20.5% |
| Amounts payable within one year | 42/48 | €186,843 | €225,226 | +€38,383 | +20.5% |
| Trade debts | 44 | €180,393 | €207,085 | +€26,692 | +14.8% |
| Suppliers | 440/4 | €180,393 | €207,085 | +€26,692 | +14.8% |
| Taxes, remuneration and social security | 45 | - | €150 | +€150 | |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €6,450 | €17,991 | +€11,541 | +178.9% |
| Remuneration, social security and pensions | 62 | €37,963 | €26,076 | -€11,888 | -31.3% |
| Other operating charges | 640/8 | €800 | €883 | +€83 | +10.4% |
| Gross operating margin | 9900 | €51,690 | €26,721 | -€24,969 | -48.3% |
| Operating profit (loss) | 9901 | €12,927 | -€237 | -€13,164 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,707 | €185 | -€1,522 | -89.2% |
| Recurring financial charges | 65 | €161 | €185 | +€24 | +14.6% |
| Non-recurring financial charges | 66B | €1,545 | - | -€1,545 | |
| Profit (loss) for the period before taxes | 9903 | €11,221 | -€422 | -€11,642 | |
| Profit (loss) for the period | 9904 | €11,221 | -€422 | -€11,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | -€422 | -€11,642 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.