LD GESTION: 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 GESTION
Largest movements
- Deferred charges and accrued income +€8,630
new in 2025: €8,630
- Receivables within one year -€7,609
down €7,609 (-39.0%), from €19,524 to €11,914
of which Trade receivables: -€7,609
- Cash +€5,386
up €5,386 (+91.0%), from €5,916 to €11,302
mainly Receivables within one year (+€7,609) and Net result for the year (+€6,901)
- Tangible fixed assets -€354
down €354 (-49.3%), from €717 to €363
- Profit (loss) carried forward +€6,901
up €6,901 (+85.7%), from -€8,053 to -€1,152
- Other debts -€2,027
down €2,027 (-31.4%), from €6,459 to €4,432
- Tax, wage and social debts +€730
up €730 (+23.3%), from €3,132 to €3,863
- Trade debts +€449
up €449 (+31.3%), from €1,433 to €1,882
- Gross operating margin +€3,764
up €3,764 (+64.2%), from €5,861 to €9,625
- Other operating charges +€113
up €113 (+29.1%), from €387 to €500
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 | €26,332 | €32,385 | +€6,053 | +23.0% |
| Fixed assets | 21/28 | €892 | €538 | -€354 | -39.6% |
| Tangible fixed assets | 22/27 | €717 | €363 | -€354 | -49.3% |
| Furniture and vehicles | 24 | €717 | €363 | -€354 | -49.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €25,440 | €31,847 | +€6,407 | +25.2% |
| Amounts receivable within one year | 40/41 | €19,524 | €11,914 | -€7,609 | -39.0% |
| Trade receivables | 40 | €10,420 | €2,811 | -€7,609 | -73.0% |
| Other amounts receivable | 41 | €9,103 | €9,103 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,916 | €11,302 | +€5,386 | +91.0% |
| Deferred charges and accrued income | 490/1 | - | €8,630 | +€8,630 | |
| Total equity and liabilities | 10/49 | €26,332 | €32,385 | +€6,053 | +23.0% |
| Equity | 10/15 | €15,307 | €22,208 | +€6,901 | +45.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 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% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,053 | -€1,152 | +€6,901 | +85.7% |
| Amounts payable | 17/49 | €11,025 | €10,177 | -€848 | -7.7% |
| Amounts payable within one year | 42/48 | €11,025 | €10,177 | -€848 | -7.7% |
| Trade debts | 44 | €1,433 | €1,882 | +€449 | +31.3% |
| Suppliers | 440/4 | €1,433 | €1,882 | +€449 | +31.3% |
| Taxes, remuneration and social security | 45 | €3,132 | €3,863 | +€730 | +23.3% |
| Taxes | 450/3 | €3,132 | €3,863 | +€730 | +23.3% |
| Other amounts payable | 47/48 | €6,459 | €4,432 | -€2,027 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €354 | +€30 | +9.4% |
| Other operating charges | 640/8 | €387 | €500 | +€113 | +29.1% |
| Non-recurring operating charges | 66A | €182 | - | -€182 | |
| Gross operating margin | 9900 | €5,861 | €9,625 | +€3,764 | +64.2% |
| Operating profit (loss) | 9901 | €4,969 | €8,772 | +€3,803 | +76.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,352 | €1,339 | -€13 | -1.0% |
| Recurring financial charges | 65 | €1,352 | €1,339 | -€13 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €3,616 | €7,432 | +€3,816 | +105.5% |
| Income taxes | 67/77 | €555 | €532 | -€23 | -4.1% |
| Profit (loss) for the period | 9904 | €3,062 | €6,901 | +€3,839 | +125.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | €6,901 | +€3,839 | +125.4% |
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 9 October 2026 via checked.be.