LD COMPTA: 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.
LD COMPTA
Largest movements
- Cash +€117,352
up €117,352 (+19.0%), from €617,704 to €735,056
mainly Other debts (+€602,899) and Net result for the year (+€192,297)
- Receivables within one year +€30,624
up €30,624 (+85.4%), from €35,878 to €66,502
of which Trade receivables: +€32,819
- Other debts +€602,899
up €602,899 (+1,055%), from €57,165 to €660,064
- Profit (loss) carried forward -€467,703
down €467,703 (-85.2%), from €548,973 to €81,270
- Tax, wage and social debts +€28,074
up €28,074 (+59.7%), from €46,996 to €75,071
of which Taxes: +€26,257
- Trade debts -€8,498
down €8,498 (-60.7%), from €14,012 to €5,513
- Turnover -€606,084
no longer reported in 2025 (was €606,084)
- Purchases and services -€145,261
no longer reported in 2025 (was €145,261)
- Gross operating margin +€21,120
up €21,120 (+4.4%), from €475,902 to €497,022
- Staff costs +€6,453
up €6,453 (+3.1%), from €209,331 to €215,784
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 | €702,762 | €847,527 | +€144,765 | +20.6% |
| Fixed assets | 21/28 | €39,930 | €34,506 | -€5,424 | -13.6% |
| Intangible fixed assets | 21 | €4,268 | €2,806 | -€1,462 | -34.3% |
| Tangible fixed assets | 22/27 | €34,062 | €30,100 | -€3,962 | -11.6% |
| Plant, machinery and equipment | 23 | - | €1,011 | +€1,011 | |
| Furniture and vehicles | 24 | €32,902 | €26,025 | -€6,876 | -20.9% |
| Other tangible fixed assets | 26 | €1,160 | €3,064 | +€1,903 | +164% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €662,832 | €813,022 | +€150,189 | +22.7% |
| Amounts receivable within one year | 40/41 | €35,878 | €66,502 | +€30,624 | +85.4% |
| Trade receivables | 40 | €33,571 | €66,390 | +€32,819 | +97.8% |
| Other amounts receivable | 41 | €2,306 | €112 | -€2,195 | -95.2% |
| Cash at bank and in hand | 54/58 | €617,704 | €735,056 | +€117,352 | +19.0% |
| Deferred charges and accrued income | 490/1 | €9,250 | €11,464 | +€2,214 | +23.9% |
| Total equity and liabilities | 10/49 | €702,762 | €847,527 | +€144,765 | +20.6% |
| Equity | 10/15 | €569,433 | €101,730 | -€467,703 | -82.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €548,973 | €81,270 | -€467,703 | -85.2% |
| Amounts payable | 17/49 | €133,329 | €745,797 | +€612,468 | +459% |
| Amounts payable after more than one year | 17 | €4,832 | - | -€4,832 | |
| Financial debts | 170/4 | €4,832 | - | -€4,832 | |
| Amounts payable within one year | 42/48 | €128,354 | €745,479 | +€617,125 | +481% |
| Current portion of amounts payable after more than one year | 42 | €10,181 | €4,832 | -€5,350 | -52.5% |
| Trade debts | 44 | €14,012 | €5,513 | -€8,498 | -60.7% |
| Suppliers | 440/4 | €14,012 | €5,513 | -€8,498 | -60.7% |
| Taxes, remuneration and social security | 45 | €46,996 | €75,071 | +€28,074 | +59.7% |
| Taxes | 450/3 | €20,747 | €47,004 | +€26,257 | +127% |
| Remuneration and social security | 454/9 | €26,250 | €28,066 | +€1,817 | +6.9% |
| Other amounts payable | 47/48 | €57,165 | €660,064 | +€602,899 | +1,055% |
| Accrued charges and deferred income | 492/3 | €143 | €318 | +€175 | +123% |
| Turnover | 70 | €606,084 | - | -€606,084 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,261 | - | -€145,261 | |
| Remuneration, social security and pensions | 62 | €209,331 | €215,784 | +€6,453 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,831 | €18,834 | +€2,003 | +11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,625 | €844 | +€5,469 | |
| Other operating charges | 640/8 | €1,063 | €1,323 | +€260 | +24.4% |
| Non-recurring operating charges | 66A | €11,101 | €246 | -€10,855 | -97.8% |
| Gross operating margin | 9900 | €475,902 | €497,022 | +€21,120 | +4.4% |
| Operating profit (loss) | 9901 | €242,201 | €259,991 | +€17,790 | +7.3% |
| Financial income | 75/76B | €7,014 | €3,607 | -€3,407 | -48.6% |
| Recurring financial income | 75 | €7,014 | €3,607 | -€3,407 | -48.6% |
| Financial charges | 65/66B | €1,079 | €709 | -€370 | -34.3% |
| Recurring financial charges | 65 | €1,079 | €709 | -€370 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €248,137 | €262,890 | +€14,752 | +5.9% |
| Income taxes | 67/77 | €65,522 | €70,593 | +€5,071 | +7.7% |
| Profit (loss) for the period | 9904 | €182,615 | €192,297 | +€9,681 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €182,615 | €192,297 | +€9,681 | +5.3% |
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 13 October 2026 via checked.be.