LD IT Consultancy & Coaching: 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 Consultancy & Coaching
Largest movements
- Cash +€16,480
up €16,480 (+80.4%), from €20,502 to €36,982
mainly Net result for the year (+€41,595) and Debts after one year (+€6,468)
- Tangible fixed assets +€10,245
up €10,245 (+224%), from €4,581 to €14,825
of which Leasing and similar rights: +€10,287
- Deferred charges and accrued income +€2,278
up €2,278 (+2,747%), from €83 to €2,361
- Profit (loss) carried forward +€41,595
up €41,595 (+1,231%), from €3,380 to €44,975
- Other debts -€19,080
down €19,080 (-74.8%), from €25,500 to €6,421
- Debts after one year +€6,468
new in 2025: €6,468
- Tax, wage and social debts -€3,401
down €3,401 (-27.9%), from €12,207 to €8,805
- Current portion of long-term debt +€3,400
new in 2025: €3,400
- Gross operating margin +€23,008
up €23,008 (+72.9%), from €31,579 to €54,587
- Taxes +€6,500
new in 2025: €6,500
- Depreciation +€2,954
up €2,954 (+169%), from €1,752 to €4,706
- Financial charges +€1,004
up €1,004 (+524%), from €192 to €1,195
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 | €44,504 | €72,793 | +€28,289 | +63.6% |
| Fixed assets | 21/28 | €4,581 | €14,825 | +€10,245 | +224% |
| Tangible fixed assets | 22/27 | €4,581 | €14,825 | +€10,245 | +224% |
| Plant, machinery and equipment | 23 | €4,581 | €4,539 | -€42 | -0.9% |
| Leasing and similar rights | 25 | - | €10,287 | +€10,287 | |
| Current assets | 29/58 | €39,923 | €57,967 | +€18,044 | +45.2% |
| Amounts receivable within one year | 40/41 | €19,338 | €18,625 | -€714 | -3.7% |
| Trade receivables | 40 | €17,279 | €17,125 | -€154 | -0.9% |
| Other amounts receivable | 41 | €2,059 | €1,500 | -€559 | -27.2% |
| Cash at bank and in hand | 54/58 | €20,502 | €36,982 | +€16,480 | +80.4% |
| Deferred charges and accrued income | 490/1 | €83 | €2,361 | +€2,278 | +2,747% |
| Total equity and liabilities | 10/49 | €44,504 | €72,793 | +€28,289 | +63.6% |
| Equity | 10/15 | €4,380 | €45,975 | +€41,595 | +950% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,380 | €44,975 | +€41,595 | +1,231% |
| Amounts payable | 17/49 | €40,124 | €26,818 | -€13,306 | -33.2% |
| Amounts payable after more than one year | 17 | - | €6,468 | +€6,468 | |
| Financial debts | 170/4 | - | €6,468 | +€6,468 | |
| Amounts payable within one year | 42/48 | €40,124 | €20,350 | -€19,775 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,400 | +€3,400 | |
| Trade debts | 44 | €2,418 | €1,724 | -€694 | -28.7% |
| Suppliers | 440/4 | €2,418 | €1,724 | -€694 | -28.7% |
| Taxes, remuneration and social security | 45 | €12,207 | €8,805 | -€3,401 | -27.9% |
| Taxes | 450/3 | €12,207 | €8,805 | -€3,401 | -27.9% |
| Other amounts payable | 47/48 | €25,500 | €6,421 | -€19,080 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €4,706 | +€2,954 | +169% |
| Other operating charges | 640/8 | €588 | €595 | +€8 | +1.3% |
| Gross operating margin | 9900 | €31,579 | €54,587 | +€23,008 | +72.9% |
| Operating profit (loss) | 9901 | €29,239 | €49,285 | +€20,046 | +68.6% |
| Financial income | 75/76B | €79 | €5 | -€74 | -93.7% |
| Recurring financial income | 75 | €79 | €5 | -€74 | -93.7% |
| Financial charges | 65/66B | €192 | €1,195 | +€1,004 | +524% |
| Recurring financial charges | 65 | €192 | €1,195 | +€1,004 | +524% |
| Profit (loss) for the period before taxes | 9903 | €29,126 | €48,095 | +€18,969 | +65.1% |
| Income taxes | 67/77 | - | €6,500 | +€6,500 | |
| Profit (loss) for the period | 9904 | €29,126 | €41,595 | +€12,469 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,126 | €41,595 | +€12,469 | +42.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.