LD Creations Design: 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 Creations Design
Largest movements
- Cash -€12,773
down €12,773 (-60.9%), from €20,975 to €8,202
mainly Receivables within one year (-€9,241) and Other debts (-€4,840)
- Receivables within one year +€9,241
up €9,241 (+966%), from €957 to €10,198
of which Trade receivables: +€8,020
- Tangible fixed assets -€513
down €513 (-34.7%), from €1,480 to €967
- Other debts -€4,840
no longer reported in 2024 (was €4,840)
- Profit (loss) carried forward +€1,848
up €1,848 (+19.5%), from €9,496 to €11,344
- Accrued charges and deferred income -€1,149
down €1,149 (-90.1%), from €1,275 to €126
- Gross operating margin +€13,244
up €13,244, from -€10,672 to €2,572
- Other operating charges -€2,382
down €2,382 (-96.4%), from €2,470 to €88
- Depreciation +€299
up €299 (+112%), from €266 to €565
- Financial income -€204
no longer reported in 2024 (was €204)
- Taxes -€116
new in 2024: -€116
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,464 | €19,367 | -€4,097 | -17.5% |
| Formation expenses | 20 | €52 | - | -€52 | |
| Fixed assets | 21/28 | €1,480 | €967 | -€513 | -34.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,480 | €967 | -€513 | -34.7% |
| Furniture and vehicles | 24 | €1,480 | €967 | -€513 | -34.7% |
| Current assets | 29/58 | €21,932 | €18,400 | -€3,532 | -16.1% |
| Amounts receivable within one year | 40/41 | €957 | €10,198 | +€9,241 | +966% |
| Trade receivables | 40 | - | €8,020 | +€8,020 | |
| Other amounts receivable | 41 | €957 | €2,178 | +€1,221 | +128% |
| Cash at bank and in hand | 54/58 | €20,975 | €8,202 | -€12,773 | -60.9% |
| Total equity and liabilities | 10/49 | €23,464 | €19,367 | -€4,097 | -17.5% |
| Equity | 10/15 | €15,696 | €17,544 | +€1,848 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,496 | €11,344 | +€1,848 | +19.5% |
| Amounts payable | 17/49 | €7,768 | €1,823 | -€5,945 | -76.5% |
| Amounts payable within one year | 42/48 | €6,493 | €1,697 | -€4,796 | -73.9% |
| Trade debts | 44 | €1,653 | €1,697 | +€44 | +2.7% |
| Suppliers | 440/4 | €1,216 | €1,697 | +€481 | +39.6% |
| Bills of exchange payable | 441 | €437 | - | -€437 | |
| Other amounts payable | 47/48 | €4,840 | - | -€4,840 | |
| Accrued charges and deferred income | 492/3 | €1,275 | €126 | -€1,149 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €565 | +€299 | +112% |
| Other operating charges | 640/8 | €2,470 | €88 | -€2,382 | -96.4% |
| Gross operating margin | 9900 | -€10,672 | €2,572 | +€13,244 | |
| Operating profit (loss) | 9901 | -€13,408 | €1,919 | +€15,327 | |
| Financial income | 75/76B | €204 | - | -€204 | |
| Recurring financial income | 75 | €204 | - | -€204 | |
| Financial charges | 65/66B | €155 | €188 | +€33 | +21.3% |
| Recurring financial charges | 65 | €155 | €188 | +€33 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,359 | €1,731 | +€15,090 | |
| Income taxes | 67/77 | - | -€116 | -€116 | |
| Profit (loss) for the period | 9904 | -€13,359 | €1,847 | +€15,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,359 | €1,847 | +€15,206 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.