LD Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€8,713
down €8,713 (-24.3%), from €35,917 to €27,203
of which Furniture and vehicles: -€9,651
- Cash +€4,118
up €4,118 (+19.1%), from €21,513 to €25,630
mainly Depreciation (+€11,167) and Receivables within one year (+€3,881)
- Receivables within one year -€3,881
down €3,881 (-51.8%), from €7,485 to €3,604
of which Trade receivables: -€2,695
- Profit (loss) carried forward -€7,275
new in 2025: -€7,275
- Trade debts -€2,317
down €2,317 (-66.3%), from €3,495 to €1,178
- Tax, wage and social debts +€1,507
up €1,507 (+34.0%), from €4,433 to €5,940
- Turnover -€16,676
down €16,676 (-21.1%), from €78,897 to €62,221
- Gross operating margin -€14,826
down €14,826 (-69.4%), from €21,365 to €6,540
- Taxes -€2,509
down €2,509 (-98.1%), from €2,557 to €48
- Purchases and services -€1,894
down €1,894 (-3.3%), from €57,782 to €55,888
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 | €65,538 | €57,048 | -€8,490 | -13.0% |
| Fixed assets | 21/28 | €35,942 | €27,228 | -€8,713 | -24.2% |
| Tangible fixed assets | 22/27 | €35,917 | €27,203 | -€8,713 | -24.3% |
| Land and buildings | 22 | €124 | €0 | -€124 | -100% |
| Plant, machinery and equipment | 23 | €3,555 | €4,617 | +€1,061 | +29.9% |
| Furniture and vehicles | 24 | €32,237 | €22,587 | -€9,651 | -29.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €29,597 | €29,820 | +€223 | +0.8% |
| Amounts receivable within one year | 40/41 | €7,485 | €3,604 | -€3,881 | -51.8% |
| Trade receivables | 40 | €2,695 | - | -€2,695 | |
| Other amounts receivable | 41 | €4,790 | €3,604 | -€1,186 | -24.8% |
| Cash at bank and in hand | 54/58 | €21,513 | €25,630 | +€4,118 | +19.1% |
| Deferred charges and accrued income | 490/1 | €599 | €585 | -€14 | -2.3% |
| Total equity and liabilities | 10/49 | €65,538 | €57,048 | -€8,490 | -13.0% |
| Equity | 10/15 | €57,206 | €49,930 | -€7,275 | -12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,806 | €44,806 | = | 0.0% |
| Distributable reserves | 133 | €44,806 | €44,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,275 | -€7,275 | |
| Amounts payable | 17/49 | €8,333 | €7,118 | -€1,215 | -14.6% |
| Amounts payable within one year | 42/48 | €7,927 | €7,118 | -€810 | -10.2% |
| Trade debts | 44 | €3,495 | €1,178 | -€2,317 | -66.3% |
| Suppliers | 440/4 | €3,495 | €1,178 | -€2,317 | -66.3% |
| Taxes, remuneration and social security | 45 | €4,433 | €5,940 | +€1,507 | +34.0% |
| Taxes | 450/3 | €4,433 | €5,940 | +€1,507 | +34.0% |
| Accrued charges and deferred income | 492/3 | €405 | - | -€405 | |
| Turnover | 70 | €78,897 | €62,221 | -€16,676 | -21.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,782 | €55,888 | -€1,894 | -3.3% |
| Remuneration, social security and pensions | 62 | €2,024 | €1,520 | -€504 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,670 | €11,167 | +€497 | +4.7% |
| Other operating charges | 640/8 | €1,632 | €980 | -€652 | -39.9% |
| Gross operating margin | 9900 | €21,365 | €6,540 | -€14,826 | -69.4% |
| Operating profit (loss) | 9901 | €7,039 | -€7,128 | -€14,167 | |
| Financial income | 75/76B | €455 | €147 | -€307 | -67.6% |
| Recurring financial income | 75 | €455 | €147 | -€307 | -67.6% |
| Financial charges | 65/66B | €273 | €246 | -€26 | -9.6% |
| Recurring financial charges | 65 | €273 | €246 | -€26 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €7,221 | -€7,227 | -€14,448 | |
| Income taxes | 67/77 | €2,557 | €48 | -€2,509 | -98.1% |
| Profit (loss) for the period | 9904 | €4,664 | -€7,275 | -€11,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,664 | -€7,275 | -€11,939 |
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 25 October 2026 via checked.be.