LD CONSTRUCT - TOITURE: 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 CONSTRUCT - TOITURE
Largest movements
- Receivables within one year -€13,606
down €13,606 (-48.8%), from €27,858 to €14,253
of which Other amounts receivable: -€17,037
- Cash +€12,860
up €12,860 (+108%), from €11,957 to €24,817
mainly Net result for the year (+€34,053) and Receivables within one year (+€13,606)
- Deferred charges and accrued income +€3,758
new in 2024: €3,758
- Stocks and contracts -€3,542
down €3,542 (-11.5%), from €30,900 to €27,358
of which Contracts in progress: -€5,200
- Profit (loss) carried forward +€34,053
up €34,053 (+120%), from €28,400 to €62,453
- Tax, wage and social debts -€15,761
down €15,761 (-95.6%), from €16,484 to €723
- Other debts -€14,377
down €14,377 (-83.0%), from €17,319 to €2,942
- Trade debts -€2,958
down €2,958 (-20.5%), from €14,459 to €11,501
- Current portion of long-term debt -€1,486
down €1,486 (-100%), from €1,486 to €0
- Gross operating margin +€26,245
up €26,245 (+336%), from €7,808 to €34,053
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,347 | €83,818 | -€529 | -0.6% |
| Fixed assets | 21/28 | €13,632 | €13,632 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,632 | €13,632 | = | 0.0% |
| Furniture and vehicles | 24 | €13,632 | €13,632 | = | 0.0% |
| Current assets | 29/58 | €70,715 | €70,186 | -€529 | -0.7% |
| Stocks and contracts in progress | 3 | €30,900 | €27,358 | -€3,542 | -11.5% |
| Stocks | 30/36 | - | €1,658 | +€1,658 | |
| Contracts in progress | 37 | €30,900 | €25,700 | -€5,200 | -16.8% |
| Amounts receivable within one year | 40/41 | €27,858 | €14,253 | -€13,606 | -48.8% |
| Trade receivables | 40 | €10,821 | €14,253 | +€3,432 | +31.7% |
| Other amounts receivable | 41 | €17,037 | €0 | -€17,037 | -100% |
| Cash at bank and in hand | 54/58 | €11,957 | €24,817 | +€12,860 | +108% |
| Deferred charges and accrued income | 490/1 | - | €3,758 | +€3,758 | |
| Total equity and liabilities | 10/49 | €84,347 | €83,818 | -€529 | -0.6% |
| Equity | 10/15 | €34,600 | €68,653 | +€34,053 | +98.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,400 | €62,453 | +€34,053 | +120% |
| Amounts payable | 17/49 | €49,747 | €15,165 | -€34,582 | -69.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,747 | €15,165 | -€34,582 | -69.5% |
| Current portion of amounts payable after more than one year | 42 | €1,486 | €0 | -€1,486 | -100% |
| Trade debts | 44 | €14,459 | €11,501 | -€2,958 | -20.5% |
| Suppliers | 440/4 | €14,459 | €11,501 | -€2,958 | -20.5% |
| Taxes, remuneration and social security | 45 | €16,484 | €723 | -€15,761 | -95.6% |
| Remuneration and social security | 454/9 | €16,484 | €723 | -€15,761 | -95.6% |
| Other amounts payable | 47/48 | €17,319 | €2,942 | -€14,377 | -83.0% |
| Gross operating margin | 9900 | €7,808 | €34,053 | +€26,245 | +336% |
| Operating profit (loss) | 9901 | €7,808 | €34,053 | +€26,245 | +336% |
| Profit (loss) for the period before taxes | 9903 | €7,808 | €34,053 | +€26,245 | +336% |
| Profit (loss) for the period | 9904 | €7,808 | €34,053 | +€26,245 | +336% |
| Profit (loss) for the period to be appropriated | 9905 | €7,808 | €34,053 | +€26,245 | +336% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.