LD CONSULT: 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 CONSULT
Largest movements
- Cash +€28,007
up €28,007 (+19.9%), from €140,995 to €169,002
mainly Net result for the year (+€54,244) and Trade debts (+€52,927)
- Tangible fixed assets -€18,545
down €18,545 (-6.0%), from €309,706 to €291,162
of which Land and buildings: -€12,248
- Receivables within one year +€10,070
up €10,070 (+22.8%), from €44,115 to €54,185
of which Trade receivables: +€9,736
- Trade debts +€52,927
up €52,927 (+1739.2%), from €3,043 to €55,970
of which Bills of exchange payable: +€41,282
- Other debts -€24,000
down €24,000 (-23.3%), from €103,000 to €79,000
- Debts after one year -€16,254
down €16,254 (-11.0%), from €147,108 to €130,853
- Profit (loss) carried forward +€6,244
up €6,244 (+3.7%), from €168,031 to €174,276
- Turnover -€219,066
no longer reported in 2025 (was €219,066)
- Staff costs +€48,154
up €48,154 (+122.9%), from €39,183 to €87,337
- Purchases and services +€42,921
up €42,921 (+160.3%), from €26,784 to €69,705
- Gross operating margin -€26,918
down €26,918 (-14.0%), from €192,283 to €165,365
- Taxes -€16,071
down €16,071 (-83.3%), from €19,295 to €3,225
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 | €494,817 | €514,350 | +€19,533 | +3.9% |
| Fixed assets | 21/28 | €309,706 | €291,162 | -€18,545 | -6.0% |
| Tangible fixed assets | 22/27 | €309,706 | €291,162 | -€18,545 | -6.0% |
| Land and buildings | 22 | €285,274 | €273,026 | -€12,248 | -4.3% |
| Furniture and vehicles | 24 | €24,433 | €18,136 | -€6,297 | -25.8% |
| Current assets | 29/58 | €185,111 | €223,188 | +€38,077 | +20.6% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €44,115 | €54,185 | +€10,070 | +22.8% |
| Trade receivables | 40 | €32,392 | €42,127 | +€9,736 | +30.1% |
| Other amounts receivable | 41 | €11,724 | €12,058 | +€335 | +2.9% |
| Cash at bank and in hand | 54/58 | €140,995 | €169,002 | +€28,007 | +19.9% |
| Total equity and liabilities | 10/49 | €494,817 | €514,350 | +€19,533 | +3.9% |
| Equity | 10/15 | €182,291 | €188,536 | +€6,244 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,031 | €174,276 | +€6,244 | +3.7% |
| Amounts payable | 17/49 | €312,526 | €325,814 | +€13,288 | +4.3% |
| Amounts payable after more than one year | 17 | €147,108 | €130,853 | -€16,254 | -11.0% |
| Financial debts | 170/4 | €147,108 | €130,853 | -€16,254 | -11.0% |
| Amounts payable within one year | 42/48 | €165,418 | €194,961 | +€29,542 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €14,436 | €15,179 | +€743 | +5.1% |
| Trade debts | 44 | €3,043 | €55,970 | +€52,927 | +1739.2% |
| Suppliers | 440/4 | €43 | €11,688 | +€11,645 | +26956.3% |
| Bills of exchange payable | 441 | €3,000 | €44,282 | +€41,282 | +1376.1% |
| Taxes, remuneration and social security | 45 | €44,939 | €44,811 | -€128 | -0.3% |
| Taxes | 450/3 | €35,911 | €11,655 | -€24,256 | -67.5% |
| Remuneration and social security | 454/9 | €9,029 | €33,157 | +€24,128 | +267.2% |
| Other amounts payable | 47/48 | €103,000 | €79,000 | -€24,000 | -23.3% |
| Turnover | 70 | €219,066 | - | -€219,066 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,784 | €69,705 | +€42,921 | +160.3% |
| Remuneration, social security and pensions | 62 | €39,183 | €87,337 | +€48,154 | +122.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,545 | €18,545 | = | 0.0% |
| Other operating charges | 640/8 | €18 | €2 | -€16 | -88.4% |
| Gross operating margin | 9900 | €192,283 | €165,365 | -€26,918 | -14.0% |
| Operating profit (loss) | 9901 | €134,537 | €59,481 | -€75,056 | -55.8% |
| Financial charges | 65/66B | €2,368 | €2,012 | -€356 | -15.0% |
| Recurring financial charges | 65 | €2,368 | €2,012 | -€356 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €132,169 | €57,469 | -€74,700 | -56.5% |
| Income taxes | 67/77 | €19,295 | €3,225 | -€16,071 | -83.3% |
| Profit (loss) for the period | 9904 | €112,874 | €54,244 | -€58,629 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,874 | €54,244 | -€58,629 | -51.9% |
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 12 October 2026 via checked.be.