LD Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€32,352
new in 2025: €32,352
of which Leasing and similar rights: +€29,843
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Financial fixed assets +€5,000
up €5,000 (+9962.1%), from €50 to €5,050
- Cash +€4,066
up €4,066 (+9.0%), from €45,017 to €49,084
mainly Other debts (+€23,770) and Debts after one year (+€20,756)
- Deferred charges and accrued income -€3,025
down €3,025 (-65.5%), from €4,617 to €1,593
- Other debts +€23,770
up €23,770 (+1412.0%), from €1,683 to €25,453
- Debts after one year +€20,756
new in 2025: €20,756
- Profit (loss) carried forward -€20,085
down €20,085 (-38.3%), from €52,378 to €32,293
- Current portion of long-term debt +€8,151
new in 2025: €8,151
- Trade debts -€5,432
down €5,432 (-53.1%), from €10,236 to €4,804
- Gross operating margin -€13,490
down €13,490 (-34.2%), from €39,475 to €25,984
- Depreciation +€6,005
new in 2025: €6,005
- Taxes -€4,399
down €4,399 (-48.1%), from €9,154 to €4,754
- Write-downs +€2,040
new in 2025: €2,040
- Other operating charges +€1,722
up €1,722 (+163.7%), from €1,052 to €2,774
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 | €76,947 | €106,278 | +€29,331 | +38.1% |
| Fixed assets | 21/28 | €50 | €37,402 | +€37,352 | +74421.7% |
| Tangible fixed assets | 22/27 | - | €32,352 | +€32,352 | |
| Plant, machinery and equipment | 23 | - | €862 | +€862 | |
| Furniture and vehicles | 24 | - | €1,647 | +€1,647 | |
| Leasing and similar rights | 25 | - | €29,843 | +€29,843 | |
| Financial fixed assets | 28 | €50 | €5,050 | +€5,000 | +9962.1% |
| Current assets | 29/58 | €76,897 | €68,875 | -€8,021 | -10.4% |
| Amounts receivable within one year | 40/41 | €17,263 | €18,199 | +€937 | +5.4% |
| Trade receivables | 40 | €17,263 | €16,905 | -€358 | -2.1% |
| Other amounts receivable | 41 | - | €1,295 | +€1,295 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €45,017 | €49,084 | +€4,066 | +9.0% |
| Deferred charges and accrued income | 490/1 | €4,617 | €1,593 | -€3,025 | -65.5% |
| Total equity and liabilities | 10/49 | €76,947 | €106,278 | +€29,331 | +38.1% |
| Equity | 10/15 | €57,378 | €37,293 | -€20,085 | -35.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,378 | €32,293 | -€20,085 | -38.3% |
| Amounts payable | 17/49 | €19,569 | €68,985 | +€49,416 | +252.5% |
| Amounts payable after more than one year | 17 | - | €20,756 | +€20,756 | |
| Financial debts | 170/4 | - | €20,756 | +€20,756 | |
| Amounts payable within one year | 42/48 | €19,191 | €48,183 | +€28,992 | +151.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,151 | +€8,151 | |
| Trade debts | 44 | €10,236 | €4,804 | -€5,432 | -53.1% |
| Suppliers | 440/4 | €10,236 | €4,804 | -€5,432 | -53.1% |
| Advances received on contracts in progress | 46 | €200 | - | -€200 | |
| Taxes, remuneration and social security | 45 | €7,072 | €9,775 | +€2,702 | +38.2% |
| Taxes | 450/3 | €7,072 | €9,775 | +€2,702 | +38.2% |
| Other amounts payable | 47/48 | €1,683 | €25,453 | +€23,770 | +1412.0% |
| Accrued charges and deferred income | 492/3 | €378 | €45 | -€333 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,005 | +€6,005 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,040 | +€2,040 | |
| Other operating charges | 640/8 | €1,052 | €2,774 | +€1,722 | +163.7% |
| Gross operating margin | 9900 | €39,475 | €25,984 | -€13,490 | -34.2% |
| Operating profit (loss) | 9901 | €38,423 | €15,166 | -€23,257 | -60.5% |
| Financial income | 75/76B | €39 | €98 | +€58 | +147.6% |
| Recurring financial income | 75 | €39 | €98 | +€58 | +147.6% |
| Financial charges | 65/66B | €1,934 | €1,355 | -€580 | -30.0% |
| Recurring financial charges | 65 | €1,934 | €1,355 | -€580 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €36,528 | €13,909 | -€22,619 | -61.9% |
| Income taxes | 67/77 | €9,154 | €4,754 | -€4,399 | -48.1% |
| Profit (loss) for the period | 9904 | €27,374 | €9,154 | -€18,220 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,374 | €9,154 | -€18,220 | -66.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.