LD CONSULT HR SERVICES: 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 HR SERVICES
Largest movements
- Cash +€32,389
up €32,389 (+164%), from €19,732 to €52,121
mainly Receivables within one year (+€29,014) and Net result for the year (+€12,977)
- Receivables within one year -€29,014
down €29,014 (-63.8%), from €45,481 to €16,468
of which Trade receivables: -€19,407
- Tangible fixed assets -€3,678
down €3,678 (-13.0%), from €28,338 to €24,660
of which Other tangible fixed assets: -€3,947
- Intangible fixed assets -€2,618
down €2,618 (-27.1%), from €9,661 to €7,043
- Deferred charges and accrued income +€2,344
up €2,344 (+75.6%), from €3,100 to €5,443
- Debts after one year -€12,500
down €12,500 (-51.0%), from €24,500 to €12,000
- Profit (loss) carried forward +€12,118
up €12,118 (+20.1%), from €60,355 to €72,473
- Tax, wage and social debts +€2,349
up €2,349 (+24.8%), from €9,478 to €11,826
- Accrued charges and deferred income -€1,961
down €1,961 (-26.9%), from €7,290 to €5,329
- Gross operating margin +€25,445
up €25,445 (+679%), from €3,749 to €29,194
- Taxes +€4,365
up €4,365 (+179%), from €2,436 to €6,801
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 | €106,312 | €105,735 | -€577 | -0.5% |
| Fixed assets | 21/28 | €37,999 | €31,704 | -€6,296 | -16.6% |
| Intangible fixed assets | 21 | €9,661 | €7,043 | -€2,618 | -27.1% |
| Tangible fixed assets | 22/27 | €28,338 | €24,660 | -€3,678 | -13.0% |
| Furniture and vehicles | 24 | €2,986 | €3,255 | +€269 | +9.0% |
| Other tangible fixed assets | 26 | €25,352 | €21,405 | -€3,947 | -15.6% |
| Current assets | 29/58 | €68,313 | €74,032 | +€5,719 | +8.4% |
| Amounts receivable within one year | 40/41 | €45,481 | €16,468 | -€29,014 | -63.8% |
| Trade receivables | 40 | €35,874 | €16,468 | -€19,407 | -54.1% |
| Other amounts receivable | 41 | €9,607 | - | -€9,607 | |
| Cash at bank and in hand | 54/58 | €19,732 | €52,121 | +€32,389 | +164% |
| Deferred charges and accrued income | 490/1 | €3,100 | €5,443 | +€2,344 | +75.6% |
| Total equity and liabilities | 10/49 | €106,312 | €105,735 | -€577 | -0.5% |
| Equity | 10/15 | €63,355 | €75,473 | +€12,118 | +19.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,355 | €72,473 | +€12,118 | +20.1% |
| Amounts payable | 17/49 | €42,957 | €30,262 | -€12,695 | -29.6% |
| Amounts payable after more than one year | 17 | €24,500 | €12,000 | -€12,500 | -51.0% |
| Other amounts payable | 178/9 | €24,500 | €12,000 | -€12,500 | -51.0% |
| Amounts payable within one year | 42/48 | €11,167 | €12,933 | +€1,766 | +15.8% |
| Trade debts | 44 | €495 | €248 | -€247 | -49.9% |
| Suppliers | 440/4 | €495 | €248 | -€247 | -49.9% |
| Taxes, remuneration and social security | 45 | €9,478 | €11,826 | +€2,349 | +24.8% |
| Taxes | 450/3 | €9,478 | €11,826 | +€2,349 | +24.8% |
| Other amounts payable | 47/48 | €1,194 | €859 | -€335 | -28.1% |
| Accrued charges and deferred income | 492/3 | €7,290 | €5,329 | -€1,961 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,001 | €8,216 | +€215 | +2.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,749 | €29,194 | +€25,445 | +679% |
| Operating profit (loss) | 9901 | -€4,639 | €20,579 | +€25,218 | |
| Financial income | 75/76B | €2 | €140 | +€138 | +6,897% |
| Recurring financial income | 75 | €2 | €140 | +€138 | +6,897% |
| Financial charges | 65/66B | €665 | €941 | +€276 | +41.5% |
| Recurring financial charges | 65 | €665 | €941 | +€276 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,302 | €19,778 | +€25,080 | |
| Income taxes | 67/77 | €2,436 | €6,801 | +€4,365 | +179% |
| Profit (loss) for the period | 9904 | -€7,738 | €12,977 | +€20,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,738 | €12,977 | +€20,715 |
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 1 November 2026 via checked.be.