LD CONSULT BLC: 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 BLC
Largest movements
- Cash +€245,650
up €245,650 (+26.0%), from €945,155 to €1.2m
mainly Net result for the year (+€253,292) and Other debts (+€215,561)
- Tangible fixed assets -€33,984
down €33,984 (-5.8%), from €583,571 to €549,587
of which Other tangible fixed assets: -€33,810
- Other debts +€215,561
up €215,561 (+49.9%), from €431,756 to €647,316
- Profit (loss) carried forward +€53,292
up €53,292 (+39.0%), from €136,520 to €189,813
- Debts after one year -€45,603
down €45,603 (-41.4%), from €110,125 to €64,521
- Current portion of long-term debt -€39,372
down €39,372 (-44.3%), from €88,921 to €49,549
- Tax, wage and social debts +€22,500
new in 2025: €22,500
- Gross operating margin +€359,214
up €359,214 (+592%), from €60,647 to €419,860
- Taxes +€103,544
up €103,544 (+9,631%), from €1,075 to €104,619
- Financial income -€6,163
down €6,163 (-31.3%), from €19,660 to €13,498
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 | €1,569,217 | €1,768,983 | +€199,766 | +12.7% |
| Fixed assets | 21/28 | €583,571 | €549,587 | -€33,984 | -5.8% |
| Tangible fixed assets | 22/27 | €583,571 | €549,587 | -€33,984 | -5.8% |
| Furniture and vehicles | 24 | €348 | €175 | -€174 | -49.9% |
| Other tangible fixed assets | 26 | €583,223 | €549,413 | -€33,810 | -5.8% |
| Current assets | 29/58 | €985,646 | €1,219,396 | +€233,750 | +23.7% |
| Amounts receivable within one year | 40/41 | €30,788 | €20,140 | -€10,649 | -34.6% |
| Trade receivables | 40 | €619 | €1,835 | +€1,216 | +196% |
| Other amounts receivable | 41 | €30,169 | €18,305 | -€11,864 | -39.3% |
| Cash at bank and in hand | 54/58 | €945,155 | €1,190,804 | +€245,650 | +26.0% |
| Deferred charges and accrued income | 490/1 | €9,703 | €8,452 | -€1,251 | -12.9% |
| Total equity and liabilities | 10/49 | €1,569,217 | €1,768,983 | +€199,766 | +12.7% |
| Equity | 10/15 | €893,720 | €952,013 | +€58,292 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €738,600 | €743,600 | +€5,000 | +0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €736,740 | €741,740 | +€5,000 | +0.7% |
| Profit (loss) carried forward | 14 | €136,520 | €189,813 | +€53,292 | +39.0% |
| Amounts payable | 17/49 | €675,497 | €816,971 | +€141,474 | +20.9% |
| Amounts payable after more than one year | 17 | €110,125 | €64,521 | -€45,603 | -41.4% |
| Financial debts | 170/4 | €110,125 | €64,521 | -€45,603 | -41.4% |
| Amounts payable within one year | 42/48 | €523,116 | €721,002 | +€197,887 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €88,921 | €49,549 | -€39,372 | -44.3% |
| Trade debts | 44 | €2,439 | €1,637 | -€802 | -32.9% |
| Suppliers | 440/4 | €2,439 | €1,637 | -€802 | -32.9% |
| Taxes, remuneration and social security | 45 | - | €22,500 | +€22,500 | |
| Taxes | 450/3 | - | €22,500 | +€22,500 | |
| Other amounts payable | 47/48 | €431,756 | €647,316 | +€215,561 | +49.9% |
| Accrued charges and deferred income | 492/3 | €42,257 | €31,447 | -€10,810 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,309 | €33,984 | -€325 | -0.9% |
| Other operating charges | 640/8 | €1,497 | €998 | -€498 | -33.3% |
| Gross operating margin | 9900 | €60,647 | €419,860 | +€359,214 | +592% |
| Operating profit (loss) | 9901 | €24,841 | €384,878 | +€360,037 | +1,449% |
| Financial income | 75/76B | €19,660 | €13,498 | -€6,163 | -31.3% |
| Recurring financial income | 75 | €19,660 | €13,498 | -€6,163 | -31.3% |
| Financial charges | 65/66B | €39,868 | €40,465 | +€597 | +1.5% |
| Recurring financial charges | 65 | €39,868 | €40,465 | +€597 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €4,633 | €357,911 | +€353,278 | +7,625% |
| Income taxes | 67/77 | €1,075 | €104,619 | +€103,544 | +9,631% |
| Profit (loss) for the period | 9904 | €3,558 | €253,292 | +€249,734 | +7,019% |
| Profit (loss) for the period to be appropriated | 9905 | €3,558 | €253,292 | +€249,734 | +7,019% |
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 16 October 2026 via checked.be.