LD Consulting & 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 Consulting & services
Largest movements
- Receivables within one year -€6,748
down €6,748 (-100%), from €6,748 to €0
of which Other amounts receivable: -€6,748
- Deferred charges and accrued income -€2,280
down €2,280 (-100%), from €2,280 to €0
- Profit (loss) carried forward -€9,923
down €9,923 (-59.3%), from -€16,731 to -€26,654
- Other debts +€7,119
up €7,119 (+60.8%), from €11,710 to €18,829
- Trade debts -€6,236
down €6,236 (-98.0%), from €6,364 to €128
- Gross operating margin +€83,289
up €83,289 (+90.1%), from -€92,402 to -€9,113
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 | €10,040 | €999 | -€9,041 | -90.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €10,040 | €999 | -€9,041 | -90.0% |
| Amounts receivable within one year | 40/41 | €6,748 | €0 | -€6,748 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,748 | €0 | -€6,748 | -100% |
| Cash at bank and in hand | 54/58 | €1,012 | €999 | -€12 | -1.2% |
| Deferred charges and accrued income | 490/1 | €2,280 | €0 | -€2,280 | -100% |
| Total equity and liabilities | 10/49 | €10,040 | €999 | -€9,041 | -90.0% |
| Equity | 10/15 | -€8,671 | -€18,594 | -€9,923 | -114% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,731 | -€26,654 | -€9,923 | -59.3% |
| Amounts payable | 17/49 | €18,711 | €19,593 | +€882 | +4.7% |
| Amounts payable within one year | 42/48 | €18,711 | €19,593 | +€882 | +4.7% |
| Trade debts | 44 | €6,364 | €128 | -€6,236 | -98.0% |
| Suppliers | 440/4 | €6,364 | €128 | -€6,236 | -98.0% |
| Taxes, remuneration and social security | 45 | €637 | €637 | = | 0.0% |
| Taxes | 450/3 | €637 | €637 | = | 0.0% |
| Other amounts payable | 47/48 | €11,710 | €18,829 | +€7,119 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €0 | -€356 | -100% |
| Other operating charges | 640/8 | €904 | €752 | -€152 | -16.8% |
| Gross operating margin | 9900 | -€92,402 | -€9,113 | +€83,289 | +90.1% |
| Operating profit (loss) | 9901 | -€93,662 | -€9,865 | +€83,797 | +89.5% |
| Financial income | 75/76B | €507 | €0 | -€507 | -100% |
| Recurring financial income | 75 | €507 | €0 | -€507 | -100% |
| Financial charges | 65/66B | €279 | €58 | -€221 | -79.2% |
| Recurring financial charges | 65 | €279 | €58 | -€221 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | -€93,434 | -€9,923 | +€83,511 | +89.4% |
| Income taxes | 67/77 | €637 | €0 | -€637 | -100% |
| Profit (loss) for the period | 9904 | -€94,071 | -€9,923 | +€84,148 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,071 | -€9,923 | +€84,148 | +89.5% |
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 18 October 2026 via checked.be.