LD&G 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&G CONSULTING SERVICES
Largest movements
- Cash +€1,517
up €1,517 (+3.6%), from €41,896 to €43,414
mainly Net result for the year (+€31,353) and Depreciation (+€1,044)
- Deferred charges and accrued income +€1,072
up €1,072 (+697%), from €154 to €1,225
- Tangible fixed assets -€1,044
down €1,044 (-32.0%), from €3,266 to €2,221
- Reserves +€27,630
up €27,630 (+97.9%), from €28,224 to €55,854
of which Distributable reserves: +€15,000
- Other debts -€23,500
down €23,500 (-78.3%), from €30,000 to €6,500
- Tax, wage and social debts -€3,296
down €3,296 (-22.3%), from €14,748 to €11,453
- Turnover +€160,875
new in 2024: €160,875
- Purchases and services +€120,855
new in 2024: €120,855
- Gross operating margin -€12,405
down €12,405 (-21.1%), from €58,918 to €46,513
- Taxes -€1,726
down €1,726 (-12.5%), from €13,829 to €12,104
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 | €95,082 | €96,140 | +€1,057 | +1.1% |
| Fixed assets | 21/28 | €3,266 | €2,221 | -€1,044 | -32.0% |
| Tangible fixed assets | 22/27 | €3,266 | €2,221 | -€1,044 | -32.0% |
| Furniture and vehicles | 24 | €3,266 | €2,221 | -€1,044 | -32.0% |
| Current assets | 29/58 | €91,817 | €93,919 | +€2,102 | +2.3% |
| Amounts receivable within one year | 40/41 | €49,767 | €49,279 | -€487 | -1.0% |
| Trade receivables | 40 | €16,140 | €15,752 | -€388 | -2.4% |
| Other amounts receivable | 41 | €33,627 | €33,527 | -€100 | -0.3% |
| Cash at bank and in hand | 54/58 | €41,896 | €43,414 | +€1,517 | +3.6% |
| Deferred charges and accrued income | 490/1 | €154 | €1,225 | +€1,072 | +697% |
| Total equity and liabilities | 10/49 | €95,082 | €96,140 | +€1,057 | +1.1% |
| Equity | 10/15 | €47,025 | €74,878 | +€27,853 | +59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,224 | €55,854 | +€27,630 | +97.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €12,630 | +€12,630 | |
| Distributable reserves | 133 | €26,364 | €41,364 | +€15,000 | +56.9% |
| Profit (loss) carried forward | 14 | €202 | €424 | +€223 | +110% |
| Amounts payable | 17/49 | €48,057 | €21,262 | -€26,796 | -55.8% |
| Amounts payable within one year | 42/48 | €48,057 | €21,262 | -€26,796 | -55.8% |
| Trade debts | 44 | €3,309 | €3,309 | = | 0.0% |
| Suppliers | 440/4 | €3,309 | €3,309 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,748 | €11,453 | -€3,296 | -22.3% |
| Taxes | 450/3 | €14,748 | €11,453 | -€3,296 | -22.3% |
| Other amounts payable | 47/48 | €30,000 | €6,500 | -€23,500 | -78.3% |
| Turnover | 70 | - | €160,875 | +€160,875 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €120,855 | +€120,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | €1,044 | +€13 | +1.3% |
| Other operating charges | 640/8 | €656 | €511 | -€144 | -22.0% |
| Gross operating margin | 9900 | €58,918 | €46,513 | -€12,405 | -21.1% |
| Operating profit (loss) | 9901 | €57,231 | €44,958 | -€12,274 | -21.4% |
| Financial income | 75/76B | €5 | €93 | +€88 | +1,909% |
| Recurring financial income | 75 | €5 | €93 | +€88 | +1,909% |
| Financial charges | 65/66B | €1,163 | €1,594 | +€431 | +37.0% |
| Recurring financial charges | 65 | €1,163 | €1,594 | +€431 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €56,073 | €43,457 | -€12,616 | -22.5% |
| Income taxes | 67/77 | €13,829 | €12,104 | -€1,726 | -12.5% |
| Profit (loss) for the period | 9904 | €42,243 | €31,353 | -€10,891 | -25.8% |
| Transfer to tax-exempt reserves | 689 | - | €12,630 | +€12,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,243 | €18,723 | -€23,521 | -55.7% |
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 27 October 2026 via checked.be.