LD-IT: 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-IT
Largest movements
- Cash +€13,865
up €13,865 (+8.0%), from €174,363 to €188,228
mainly Net result for the year (+€35,367) and Depreciation (+€9,481)
- Tangible fixed assets -€6,342
down €6,342 (-16.5%), from €38,517 to €32,175
of which Furniture and vehicles: -€9,063
- Receivables within one year +€3,470
up €3,470 (+15.1%), from €22,997 to €26,467
of which Trade receivables: +€2,697
- Reserves +€15,450
up €15,450 (+7.7%), from €201,385 to €216,834
of which Distributable reserves: +€15,450
- Other debts -€10,503
down €10,503 (-50.9%), from €20,619 to €10,116
- Tax, wage and social debts +€5,695
up €5,695 (+177%), from €3,211 to €8,907
- Gross operating margin -€1,745
down €1,745 (-2.8%), from €63,270 to €61,525
- Depreciation +€1,485
up €1,485 (+18.6%), from €7,996 to €9,481
- Taxes -€714
down €714 (-4.9%), from €14,564 to €13,849
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 | €237,651 | €248,712 | +€11,060 | +4.7% |
| Fixed assets | 21/28 | €38,517 | €32,175 | -€6,342 | -16.5% |
| Tangible fixed assets | 22/27 | €38,517 | €32,175 | -€6,342 | -16.5% |
| Plant, machinery and equipment | 23 | €359 | €53 | -€306 | -85.1% |
| Furniture and vehicles | 24 | €37,861 | €28,798 | -€9,063 | -23.9% |
| Other tangible fixed assets | 26 | €297 | €3,323 | +€3,026 | +1,020% |
| Current assets | 29/58 | €199,134 | €216,537 | +€17,403 | +8.7% |
| Amounts receivable within one year | 40/41 | €22,997 | €26,467 | +€3,470 | +15.1% |
| Trade receivables | 40 | €22,590 | €25,287 | +€2,697 | +11.9% |
| Other amounts receivable | 41 | €407 | €1,179 | +€772 | +190% |
| Cash at bank and in hand | 54/58 | €174,363 | €188,228 | +€13,865 | +8.0% |
| Deferred charges and accrued income | 490/1 | €1,774 | €1,842 | +€68 | +3.8% |
| Total equity and liabilities | 10/49 | €237,651 | €248,712 | +€11,060 | +4.7% |
| Equity | 10/15 | €213,785 | €229,234 | +€15,450 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,385 | €216,834 | +€15,450 | +7.7% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €198,905 | €214,354 | +€15,450 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,867 | €19,477 | -€4,389 | -18.4% |
| Amounts payable within one year | 42/48 | €23,867 | €19,477 | -€4,389 | -18.4% |
| Trade debts | 44 | €36 | €454 | +€418 | +1,162% |
| Suppliers | 440/4 | €36 | €454 | +€418 | +1,162% |
| Taxes, remuneration and social security | 45 | €3,211 | €8,907 | +€5,695 | +177% |
| Taxes | 450/3 | €3,211 | €8,907 | +€5,695 | +177% |
| Other amounts payable | 47/48 | €20,619 | €10,116 | -€10,503 | -50.9% |
| Non-recurring operating income | 76A | €1,086 | €0 | -€1,086 | -100% |
| Remuneration, social security and pensions | 62 | €2,700 | €2,712 | +€12 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,996 | €9,481 | +€1,485 | +18.6% |
| Other operating charges | 640/8 | €751 | €1,000 | +€248 | +33.1% |
| Gross operating margin | 9900 | €63,270 | €61,525 | -€1,745 | -2.8% |
| Operating profit (loss) | 9901 | €51,822 | €48,333 | -€3,490 | -6.7% |
| Financial income | 75/76B | €735 | €928 | +€193 | +26.2% |
| Recurring financial income | 75 | €735 | €928 | +€193 | +26.2% |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.2% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €52,519 | €49,216 | -€3,303 | -6.3% |
| Income taxes | 67/77 | €14,564 | €13,849 | -€714 | -4.9% |
| Profit (loss) for the period | 9904 | €37,955 | €35,367 | -€2,588 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,955 | €35,367 | -€2,588 | -6.8% |
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 16 October 2026 via checked.be.