LD CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€26,416
down €26,416 (-34.7%), from €76,166 to €49,749
of which Trade receivables: -€24,291
- Tangible fixed assets -€17,161
down €17,161 (-6.8%), from €250,835 to €233,674
of which Land and buildings: -€17,109
- Trade debts -€26,890
no longer reported in 2024 (was €26,890)
- Profit (loss) carried forward -€14,080
down €14,080 (-26.5%), from -€53,035 to -€67,115
- Current portion of long-term debt -€8,794
down €8,794 (-42.3%), from €20,772 to €11,978
- Other debts +€5,830
new in 2024: €5,830
- Gross operating margin +€62,290
up €62,290, from -€19,416 to €42,874
- Write-downs +€32,412
new in 2024: €32,412
- Other operating charges +€4,599
new in 2024: €4,599
- Staff costs -€3,787
no longer reported in 2024 (was €3,787)
- Taxes -€3,117
no longer reported in 2024 (was €3,117)
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.
Cash bridge derived
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 | €327,154 | €283,424 | -€43,730 | -13.4% |
| Fixed assets | 21/28 | €250,835 | €233,674 | -€17,161 | -6.8% |
| Tangible fixed assets | 22/27 | €250,835 | €233,674 | -€17,161 | -6.8% |
| Land and buildings | 22 | €250,783 | €233,674 | -€17,109 | -6.8% |
| Furniture and vehicles | 24 | €52 | - | -€52 | |
| Current assets | 29/58 | €76,319 | €49,749 | -€26,569 | -34.8% |
| Amounts receivable within one year | 40/41 | €76,166 | €49,749 | -€26,416 | -34.7% |
| Trade receivables | 40 | €66,856 | €42,566 | -€24,291 | -36.3% |
| Other amounts receivable | 41 | €9,309 | €7,184 | -€2,126 | -22.8% |
| Cash at bank and in hand | 54/58 | €153 | - | -€153 | |
| Total equity and liabilities | 10/49 | €327,154 | €283,424 | -€43,730 | -13.4% |
| Equity | 10/15 | €122,440 | €108,360 | -€14,080 | -11.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €156,925 | €156,925 | = | 0.0% |
| Distributable reserves | 133 | €156,925 | €156,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,035 | -€67,115 | -€14,080 | -26.5% |
| Amounts payable | 17/49 | €204,714 | €175,064 | -€29,650 | -14.5% |
| Amounts payable after more than one year | 17 | €157,027 | €157,027 | = | 0.0% |
| Financial debts | 170/4 | €157,027 | €157,027 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,686 | €18,036 | -€29,650 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €20,772 | €11,978 | -€8,794 | -42.3% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €26,890 | - | -€26,890 | |
| Suppliers | 440/4 | €26,890 | - | -€26,890 | |
| Taxes, remuneration and social security | 45 | €25 | €224 | +€199 | +806.7% |
| Taxes | 450/3 | €25 | €224 | +€199 | +806.7% |
| Other amounts payable | 47/48 | - | €5,830 | +€5,830 | |
| Remuneration, social security and pensions | 62 | €3,787 | - | -€3,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,161 | €17,161 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,412 | +€32,412 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €937 | +€937 | |
| Other operating charges | 640/8 | - | €4,599 | +€4,599 | |
| Gross operating margin | 9900 | -€19,416 | €42,874 | +€62,290 | |
| Operating profit (loss) | 9901 | -€40,364 | -€12,236 | +€28,128 | +69.7% |
| Financial income | 75/76B | €1,255 | - | -€1,255 | |
| Recurring financial income | 75 | €1,255 | - | -€1,255 | |
| Financial charges | 65/66B | €1,203 | €1,844 | +€642 | +53.4% |
| Recurring financial charges | 65 | €1,203 | €1,139 | -€63 | -5.3% |
| Non-recurring financial charges | 66B | - | €705 | +€705 | |
| Profit (loss) for the period before taxes | 9903 | -€40,311 | -€14,080 | +€26,231 | +65.1% |
| Income taxes | 67/77 | €3,117 | - | -€3,117 | |
| Profit (loss) for the period | 9904 | -€43,428 | -€14,080 | +€29,348 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,428 | -€14,080 | +€29,348 | +67.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.