LD & LV HOLDING: 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 & LV HOLDING
Largest movements
- Deferred charges and accrued income +€9,338
new in 2025: €9,338
- Cash -€413
no longer reported in 2025 (was €413)
mainly Deferred charges and accrued income (-€9,338) and Trade debts (-€219)
- Profit (loss) carried forward +€7,414
up €7,414 (+0.9%), from -€861,291 to -€853,877
- Other debts +€1,684
up €1,684 (+18.2%), from €9,267 to €10,951
- Trade debts -€219
down €219 (-3.5%), from €6,252 to €6,034
- Financial income +€9,318
up €9,318 (+47,835%), from €19 to €9,338
- Gross operating margin +€2,784
up €2,784 (+77.1%), from -€3,609 to -€826
- Other operating charges -€1,014
down €1,014 (-59.2%), from €1,713 to €698
- Financial charges +€275
up €275 (+219%), from €125 to €400
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 | €522 | €9,402 | +€8,879 | +1,700% |
| Current assets | 29/58 | €522 | €9,402 | +€8,879 | +1,700% |
| Amounts receivable within one year | 40/41 | €109 | €64 | -€45 | -41.5% |
| Trade receivables | 40 | €109 | €64 | -€45 | -41.5% |
| Cash at bank and in hand | 54/58 | €413 | - | -€413 | |
| Deferred charges and accrued income | 490/1 | - | €9,338 | +€9,338 | |
| Total equity and liabilities | 10/49 | €522 | €9,402 | +€8,879 | +1,700% |
| Equity | 10/15 | -€15,707 | -€8,293 | +€7,414 | +47.2% |
| Contributions | 10/11 | €835,584 | €835,584 | = | 0.0% |
| Contributions outside capital | 11 | €835,584 | €835,584 | = | 0.0% |
| Other | 1109/19 | €835,584 | €835,584 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€861,291 | -€853,877 | +€7,414 | +0.9% |
| Amounts payable | 17/49 | €16,229 | €17,695 | +€1,466 | +9.0% |
| Amounts payable within one year | 42/48 | €16,229 | €17,695 | +€1,466 | +9.0% |
| Financial debts | 43 | €710 | €710 | = | 0.0% |
| Other loans | 439 | €710 | €710 | = | 0.0% |
| Trade debts | 44 | €6,252 | €6,034 | -€219 | -3.5% |
| Suppliers | 440/4 | €6,252 | €6,034 | -€219 | -3.5% |
| Other amounts payable | 47/48 | €9,267 | €10,951 | +€1,684 | +18.2% |
| Other operating charges | 640/8 | €1,713 | €698 | -€1,014 | -59.2% |
| Gross operating margin | 9900 | -€3,609 | -€826 | +€2,784 | +77.1% |
| Operating profit (loss) | 9901 | -€5,322 | -€1,524 | +€3,798 | +71.4% |
| Financial income | 75/76B | €19 | €9,338 | +€9,318 | +47,835% |
| Recurring financial income | 75 | €19 | €9,338 | +€9,318 | +47,835% |
| Financial charges | 65/66B | €125 | €400 | +€275 | +219% |
| Recurring financial charges | 65 | €125 | €400 | +€275 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€5,428 | €7,414 | +€12,842 | |
| Profit (loss) for the period | 9904 | -€5,428 | €7,414 | +€12,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,428 | €7,414 | +€12,842 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.