LADYBUG: 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.
LADYBUG
Largest movements
- Tangible fixed assets -€6,361
down €6,361 (-62.5%), from €10,175 to €3,813
- Cash +€2,316
up €2,316 (+23.6%), from €9,795 to €12,111
mainly Depreciation (+€6,361) and Trade debts (+€2,302)
- Deferred charges and accrued income +€437
up €437 (+86.0%), from €508 to €944
- Current portion of long-term debt -€2,975
down €2,975 (-89.2%), from €3,336 to €361
- Trade debts +€2,302
up €2,302 (+136%), from €1,689 to €3,991
- Profit (loss) carried forward -€1,620
down €1,620 (-27.5%), from €5,884 to €4,264
- Tax, wage and social debts -€1,611
down €1,611 (-36.4%), from €4,423 to €2,812
- Other debts +€493
up €493 (+338%), from €146 to €640
- Gross operating margin -€6,231
down €6,231 (-49.8%), from €12,522 to €6,291
- Taxes -€1,387
down €1,387 (-68.7%), from €2,018 to €631
- Other operating charges -€192
down €192 (-19.8%), from €968 to €776
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 | €20,477 | €17,068 | -€3,409 | -16.6% |
| Fixed assets | 21/28 | €10,175 | €3,813 | -€6,361 | -62.5% |
| Tangible fixed assets | 22/27 | €10,175 | €3,813 | -€6,361 | -62.5% |
| Furniture and vehicles | 24 | €10,175 | €3,813 | -€6,361 | -62.5% |
| Current assets | 29/58 | €10,303 | €13,255 | +€2,952 | +28.7% |
| Amounts receivable within one year | 40/41 | - | €200 | +€200 | |
| Trade receivables | 40 | - | €200 | +€200 | |
| Cash at bank and in hand | 54/58 | €9,795 | €12,111 | +€2,316 | +23.6% |
| Deferred charges and accrued income | 490/1 | €508 | €944 | +€437 | +86.0% |
| Total equity and liabilities | 10/49 | €20,477 | €17,068 | -€3,409 | -16.6% |
| Equity | 10/15 | €10,884 | €9,264 | -€1,620 | -14.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,884 | €4,264 | -€1,620 | -27.5% |
| Amounts payable | 17/49 | €9,594 | €7,804 | -€1,790 | -18.7% |
| Amounts payable within one year | 42/48 | €9,594 | €7,804 | -€1,790 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €3,336 | €361 | -€2,975 | -89.2% |
| Trade debts | 44 | €1,689 | €3,991 | +€2,302 | +136% |
| Suppliers | 440/4 | €1,689 | €3,991 | +€2,302 | +136% |
| Taxes, remuneration and social security | 45 | €4,423 | €2,812 | -€1,611 | -36.4% |
| Taxes | 450/3 | €4,423 | €2,812 | -€1,611 | -36.4% |
| Other amounts payable | 47/48 | €146 | €640 | +€493 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,435 | €6,361 | -€74 | -1.1% |
| Other operating charges | 640/8 | €968 | €776 | -€192 | -19.8% |
| Gross operating margin | 9900 | €12,522 | €6,291 | -€6,231 | -49.8% |
| Operating profit (loss) | 9901 | €5,118 | -€847 | -€5,965 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €75 | €142 | +€67 | +88.5% |
| Recurring financial charges | 65 | €75 | €142 | +€67 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €5,049 | -€989 | -€6,038 | |
| Income taxes | 67/77 | €2,018 | €631 | -€1,387 | -68.7% |
| Profit (loss) for the period | 9904 | €3,032 | -€1,620 | -€4,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,032 | -€1,620 | -€4,651 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.