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LD-E Management: 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.

What changed

LD-E Management

BE 0801.792.595
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€94,328
2024 · €97,468-€3,140
Equity
€129,796
2024 · €35,468+€94,328
Cash
€63,289
2024 · -+€63,289
Balance sheet total
€149,072
2024 · €72,695+€76,377

Largest movements

2024 to 2025
Assets
  • Cash +€63,289

    new in 2025: €63,289

    mainly Net result for the year (+€94,328) and Current investments (+€43,655)

  • Receivables within one year +€56,743

    up €56,743 (+195.4%), from €29,040 to €85,783

    of which Other amounts receivable: +€79,225

  • Current investments -€43,655

    no longer reported in 2025 (was €43,655)

Equity and liabilities
  • Profit (loss) carried forward +€94,328

    up €94,328 (+286.1%), from €32,968 to €127,296

  • Other debts -€19,350

    no longer reported in 2025 (was €19,350)

  • Current portion of long-term debt +€1,561

    up €1,561 (+23.3%), from €6,704 to €8,265

Income statement
  • Gross operating margin -€4,121

    down €4,121 (-3.3%), from €124,178 to €120,057

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €97,468
Gross operating margin -€4,121
Other operating charges -€58
Financial charges -€13
Taxes +€1,052
Result 2025 €94,328

Cash bridge derived

cash 2024 to 2025

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.

From operations +€18,074
Investment +€43,655
Financing +€1,561
Cash 2024 €0
Net result for the year +€94,328
Receivables within one year -€56,743
Smaller working-capital items -€162
Other debts -€19,350
Current investments +€43,655
Current portion of long-term debt +€1,561
Cash 2025 €63,289
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €72,695 €149,072 +€76,377 +105.1%
Current assets 29/58 €72,695 €149,072 +€76,377 +105.1%
Amounts receivable within one year 40/41 €29,040 €85,783 +€56,743 +195.4%
Trade receivables 40 €29,040 €6,558 -€22,482 -77.4%
Other amounts receivable 41 - €79,225 +€79,225
Current investments 50/53 €43,655 - -€43,655
Cash at bank and in hand 54/58 - €63,289 +€63,289
Total equity and liabilities 10/49 €72,695 €149,072 +€76,377 +105.1%
Equity 10/15 €35,468 €129,796 +€94,328 +266.0%
Contributions 10/11 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 €32,968 €127,296 +€94,328 +286.1%
Amounts payable 17/49 €37,227 €19,276 -€17,951 -48.2%
Amounts payable within one year 42/48 €37,227 €19,276 -€17,951 -48.2%
Current portion of amounts payable after more than one year 42 €6,704 €8,265 +€1,561 +23.3%
Trade debts 44 €1,215 €1,117 -€98 -8.0%
Suppliers 440/4 €1,215 €1,117 -€98 -8.0%
Taxes, remuneration and social security 45 €9,958 €9,894 -€64 -0.6%
Taxes 450/3 €8,958 €7,894 -€1,064 -11.9%
Remuneration and social security 454/9 €1,000 €2,000 +€1,000 +100.0%
Other amounts payable 47/48 €19,350 - -€19,350
Other operating charges 640/8 €387 €446 +€58 +15.1%
Gross operating margin 9900 €124,178 €120,057 -€4,121 -3.3%
Operating profit (loss) 9901 €123,791 €119,612 -€4,179 -3.4%
Financial charges 65/66B €498 €510 +€13 +2.5%
Recurring financial charges 65 €498 €510 +€13 +2.5%
Profit (loss) for the period before taxes 9903 €123,293 €119,101 -€4,192 -3.4%
Income taxes 67/77 €25,825 €24,773 -€1,052 -4.1%
Profit (loss) for the period 9904 €97,468 €94,328 -€3,140 -3.2%
Profit (loss) for the period to be appropriated 9905 €97,468 €94,328 -€3,140 -3.2%

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 30 September 2026 via checked.be.