LD Actuarial 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.
LD Actuarial Services
Largest movements
- Cash +€44,431
up €44,431 (+169.0%), from €26,291 to €70,723
mainly Net result for the year (+€101,876) and Other debts (+€62,244)
- Receivables within one year +€41,732
up €41,732 (+156.4%), from €26,691 to €68,423
of which Trade receivables: +€23,770
- Receivables after one year -€5,294
down €5,294 (-23.8%), from €22,275 to €16,981
- Other debts +€62,244
up €62,244 (+157.1%), from €39,632 to €101,876
- Tax, wage and social debts +€19,379
up €19,379 (+114.3%), from €16,955 to €36,334
of which Taxes: +€19,357
- Gross operating margin +€77,111
up €77,111 (+141.4%), from €54,538 to €131,649
- Taxes +€13,956
up €13,956 (+92.9%), from €15,018 to €28,974
- Write-downs +€1,500
new in 2025: €1,500
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 | €79,044 | €159,655 | +€80,610 | +102.0% |
| Fixed assets | 21/28 | - | €1,126 | +€1,126 | |
| Tangible fixed assets | 22/27 | - | €1,126 | +€1,126 | |
| Furniture and vehicles | 24 | - | €1,126 | +€1,126 | |
| Current assets | 29/58 | €79,044 | €158,528 | +€79,484 | +100.6% |
| Amounts receivable after more than one year | 29 | €22,275 | €16,981 | -€5,294 | -23.8% |
| Other amounts receivable | 291 | €22,275 | €16,981 | -€5,294 | -23.8% |
| Amounts receivable within one year | 40/41 | €26,691 | €68,423 | +€41,732 | +156.4% |
| Trade receivables | 40 | €26,230 | €50,000 | +€23,770 | +90.6% |
| Other amounts receivable | 41 | €460 | €18,423 | +€17,963 | +3901.0% |
| Cash at bank and in hand | 54/58 | €26,291 | €70,723 | +€44,431 | +169.0% |
| Deferred charges and accrued income | 490/1 | €3,787 | €2,401 | -€1,386 | -36.6% |
| Total equity and liabilities | 10/49 | €79,044 | €159,655 | +€80,610 | +102.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €58,584 | €139,195 | +€80,610 | +137.6% |
| Amounts payable within one year | 42/48 | €58,584 | €139,195 | +€80,610 | +137.6% |
| Trade debts | 44 | €1,997 | €985 | -€1,012 | -50.7% |
| Suppliers | 440/4 | €1,997 | €985 | -€1,012 | -50.7% |
| Taxes, remuneration and social security | 45 | €16,955 | €36,334 | +€19,379 | +114.3% |
| Taxes | 450/3 | €16,955 | €36,312 | +€19,357 | +114.2% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €39,632 | €101,876 | +€62,244 | +157.1% |
| Non-recurring operating income | 76A | - | €5,372 | +€5,372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €158 | +€158 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | €949 | €806 | -€143 | -15.1% |
| Gross operating margin | 9900 | €54,538 | €131,649 | +€77,111 | +141.4% |
| Operating profit (loss) | 9901 | €53,589 | €129,185 | +€75,596 | +141.1% |
| Financial income | 75/76B | €1,107 | €1,705 | +€598 | +54.0% |
| Recurring financial income | 75 | €1,107 | €1,705 | +€598 | +54.0% |
| Financial charges | 65/66B | €46 | €40 | -€5 | -11.3% |
| Recurring financial charges | 65 | €46 | €40 | -€5 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €54,650 | €130,850 | +€76,199 | +139.4% |
| Income taxes | 67/77 | €15,018 | €28,974 | +€13,956 | +92.9% |
| Profit (loss) for the period | 9904 | €39,632 | €101,876 | +€62,244 | +157.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,632 | €101,876 | +€62,244 | +157.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.