LD DIAGNOSTIC: 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 DIAGNOSTIC
Largest movements
- Cash +€45,935
up €45,935 (+40.4%), from €113,808 to €159,742
mainly Net result for the year (+€95,259) and Tax, wage and social debts (+€40,700)
- Tangible fixed assets +€3,356
up €3,356 (+140.5%), from €2,388 to €5,744
of which Furniture and vehicles: +€3,485
- Tax, wage and social debts +€40,700
up €40,700 (+113.8%), from €35,753 to €76,453
of which Taxes: +€40,000
- Other debts +€7,375
up €7,375 (+8.5%), from €86,500 to €93,875
- Profit (loss) carried forward +€2,259
up €2,259 (+69.4%), from €3,256 to €5,515
- Purchases and services +€124,633
new in 2025: €124,633
- Gross operating margin +€13,047
up €13,047 (+10.6%), from €123,521 to €136,567
- Taxes +€6,892
up €6,892 (+20.8%), from €33,108 to €40,000
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 | €133,103 | €182,394 | +€49,291 | +37.0% |
| Fixed assets | 21/28 | €2,388 | €5,744 | +€3,356 | +140.5% |
| Tangible fixed assets | 22/27 | €2,388 | €5,744 | +€3,356 | +140.5% |
| Plant, machinery and equipment | 23 | €1,143 | €1,015 | -€129 | -11.3% |
| Furniture and vehicles | 24 | €1,245 | €4,730 | +€3,485 | +279.9% |
| Current assets | 29/58 | €130,715 | €176,649 | +€45,935 | +35.1% |
| Cash at bank and in hand | 54/58 | €113,808 | €159,742 | +€45,935 | +40.4% |
| Deferred charges and accrued income | 490/1 | €16,907 | €16,907 | = | 0.0% |
| Total equity and liabilities | 10/49 | €133,103 | €182,394 | +€49,291 | +37.0% |
| Equity | 10/15 | €8,256 | €10,515 | +€2,259 | +27.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,256 | €5,515 | +€2,259 | +69.4% |
| Amounts payable | 17/49 | €124,847 | €171,878 | +€47,031 | +37.7% |
| Amounts payable within one year | 42/48 | €124,847 | €171,878 | +€47,031 | +37.7% |
| Trade debts | 44 | €2,593 | €1,550 | -€1,044 | -40.2% |
| Suppliers | 440/4 | €2,593 | €1,550 | -€1,044 | -40.2% |
| Taxes, remuneration and social security | 45 | €35,753 | €76,453 | +€40,700 | +113.8% |
| Taxes | 450/3 | €33,753 | €73,753 | +€40,000 | +118.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,700 | +€700 | +35.0% |
| Other amounts payable | 47/48 | €86,500 | €93,875 | +€7,375 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €124,633 | +€124,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €919 | +€736 | +402.5% |
| Other operating charges | 640/8 | €1,128 | - | -€1,128 | |
| Gross operating margin | 9900 | €123,521 | €136,567 | +€13,047 | +10.6% |
| Operating profit (loss) | 9901 | €122,209 | €135,648 | +€13,439 | +11.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €266 | €389 | +€123 | +46.4% |
| Recurring financial charges | 65 | €266 | €389 | +€123 | +46.4% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €121,944 | €135,259 | +€13,316 | +10.9% |
| Income taxes | 67/77 | €33,108 | €40,000 | +€6,892 | +20.8% |
| Profit (loss) for the period | 9904 | €88,836 | €95,259 | +€6,424 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,836 | €95,259 | +€6,424 | +7.2% |
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 28 September 2026 via checked.be.