LD HOME: 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 HOME
Largest movements
- Tangible fixed assets -€5,207
down €5,207 (-27.0%), from €19,316 to €14,109
of which Plant, machinery and equipment: -€2,629
- Cash -€3,355
down €3,355 (-30.6%), from €10,946 to €7,591
mainly Trade debts (-€15,340) and Tax, wage and social debts (-€2,830)
- Receivables within one year -€2,642
down €2,642 (-15.4%), from €17,149 to €14,507
of which Trade receivables: -€1,509
- Deferred charges and accrued income +€595
up €595 (+96.4%), from €618 to €1,213
- Trade debts -€15,340
down €15,340 (-52.2%), from €29,400 to €14,061
- Other debts +€4,672
new in 2025: €4,672
- Profit (loss) carried forward +€2,890
up €2,890 (+26.1%), from €11,075 to €13,965
- Tax, wage and social debts -€2,830
down €2,830 (-56.0%), from €5,053 to €2,223
- Gross operating margin +€3,571
up €3,571 (+43.9%), from €8,138 to €11,709
- Depreciation +€2,125
up €2,125 (+40.1%), from €5,301 to €7,426
- Taxes +€517
up €517 (+204%), from €253 to €770
- Other operating charges -€123
down €123 (-20.8%), from €590 to €467
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.
Derived cash bridge
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 | €48,029 | €37,421 | -€10,608 | -22.1% |
| Fixed assets | 21/28 | €19,316 | €14,109 | -€5,207 | -27.0% |
| Tangible fixed assets | 22/27 | €19,316 | €14,109 | -€5,207 | -27.0% |
| Plant, machinery and equipment | 23 | €12,083 | €9,454 | -€2,629 | -21.8% |
| Furniture and vehicles | 24 | €7,233 | €4,655 | -€2,578 | -35.6% |
| Current assets | 29/58 | €28,713 | €23,312 | -€5,401 | -18.8% |
| Amounts receivable within one year | 40/41 | €17,149 | €14,507 | -€2,642 | -15.4% |
| Trade receivables | 40 | €13,921 | €12,412 | -€1,509 | -10.8% |
| Other amounts receivable | 41 | €3,228 | €2,096 | -€1,132 | -35.1% |
| Cash at bank and in hand | 54/58 | €10,946 | €7,591 | -€3,355 | -30.6% |
| Deferred charges and accrued income | 490/1 | €618 | €1,213 | +€595 | +96.4% |
| Total equity and liabilities | 10/49 | €48,029 | €37,421 | -€10,608 | -22.1% |
| Equity | 10/15 | €13,575 | €16,465 | +€2,890 | +21.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,075 | €13,965 | +€2,890 | +26.1% |
| Amounts payable | 17/49 | €34,453 | €20,955 | -€13,498 | -39.2% |
| Amounts payable within one year | 42/48 | €34,453 | €20,955 | -€13,498 | -39.2% |
| Trade debts | 44 | €29,400 | €14,061 | -€15,340 | -52.2% |
| Suppliers | 440/4 | €29,400 | €14,061 | -€15,340 | -52.2% |
| Taxes, remuneration and social security | 45 | €5,053 | €2,223 | -€2,830 | -56.0% |
| Taxes | 450/3 | €5,053 | €2,223 | -€2,830 | -56.0% |
| Other amounts payable | 47/48 | - | €4,672 | +€4,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,301 | €7,426 | +€2,125 | +40.1% |
| Other operating charges | 640/8 | €590 | €467 | -€123 | -20.8% |
| Gross operating margin | 9900 | €8,138 | €11,709 | +€3,571 | +43.9% |
| Operating profit (loss) | 9901 | €2,247 | €3,816 | +€1,569 | +69.9% |
| Financial income | 75/76B | €70 | €1 | -€69 | -99.0% |
| Recurring financial income | 75 | €70 | €1 | -€69 | -99.0% |
| Financial charges | 65/66B | €141 | €157 | +€16 | +11.2% |
| Recurring financial charges | 65 | €141 | €157 | +€16 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €2,176 | €3,660 | +€1,484 | +68.2% |
| Income taxes | 67/77 | €253 | €770 | +€517 | +204% |
| Profit (loss) for the period | 9904 | €1,923 | €2,890 | +€967 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,923 | €2,890 | +€967 | +50.3% |
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 22 October 2026 via checked.be.