LD-Oncologic: what changed
Two fiscal 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-Oncologic
Largest movements
- Cash +€23,582
up €23,582 (+148.4%), from €15,893 to €39,475
mainly Net result for the year (+€39,623) and Receivables within one year (+€16,376)
- Receivables within one year -€16,376
down €16,376 (-95.3%), from €17,190 to €814
- Tangible fixed assets +€11,806
up €11,806 (+8.5%), from €139,294 to €151,100
of which Land and buildings: +€12,376
- Deferred charges and accrued income +€5,194
up €5,194 (+7.2%), from €71,868 to €77,062
- Reserves +€26,855
up €26,855 (+26.6%), from €101,059 to €127,914
of which Distributable reserves: +€26,855
- Debts after one year -€6,050
down €6,050 (-6.0%), from €101,292 to €95,241
- Other debts +€5,419
up €5,419 (+50.9%), from €10,638 to €16,057
- Trade debts -€3,460
down €3,460 (-44.2%), from €7,832 to €4,372
- Gross operating margin +€6,847
up €6,847 (+11.0%), from €62,460 to €69,307
- Depreciation +€2,077
up €2,077 (+60.5%), from €3,431 to €5,508
- Taxes +€1,966
up €1,966 (+13.9%), from €14,186 to €16,152
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 | €244,245 | €268,450 | +€24,206 | +9.9% |
| Fixed assets | 21/28 | €139,294 | €151,100 | +€11,806 | +8.5% |
| Tangible fixed assets | 22/27 | €139,294 | €151,100 | +€11,806 | +8.5% |
| Land and buildings | 22 | €138,271 | €150,647 | +€12,376 | +9.0% |
| Furniture and vehicles | 24 | €1,022 | €453 | -€570 | -55.7% |
| Current assets | 29/58 | €104,951 | €117,351 | +€12,400 | +11.8% |
| Amounts receivable within one year | 40/41 | €17,190 | €814 | -€16,376 | -95.3% |
| Other amounts receivable | 41 | €17,190 | €814 | -€16,376 | -95.3% |
| Cash at bank and in hand | 54/58 | €15,893 | €39,475 | +€23,582 | +148.4% |
| Deferred charges and accrued income | 490/1 | €71,868 | €77,062 | +€5,194 | +7.2% |
| Total equity and liabilities | 10/49 | €244,245 | €268,450 | +€24,206 | +9.9% |
| Equity | 10/15 | €113,459 | €140,314 | +€26,855 | +23.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,059 | €127,914 | +€26,855 | +26.6% |
| 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 | €99,199 | €126,054 | +€26,855 | +27.1% |
| Amounts payable | 17/49 | €130,786 | €128,136 | -€2,649 | -2.0% |
| Amounts payable after more than one year | 17 | €101,292 | €95,241 | -€6,050 | -6.0% |
| Financial debts | 170/4 | €101,292 | €95,241 | -€6,050 | -6.0% |
| Amounts payable within one year | 42/48 | €29,494 | €32,877 | +€3,383 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €5,853 | €6,050 | +€197 | +3.4% |
| Trade debts | 44 | €7,832 | €4,372 | -€3,460 | -44.2% |
| Suppliers | 440/4 | €7,832 | €4,372 | -€3,460 | -44.2% |
| Taxes, remuneration and social security | 45 | €5,171 | €6,397 | +€1,227 | +23.7% |
| Taxes | 450/3 | €5,171 | €6,397 | +€1,227 | +23.7% |
| Other amounts payable | 47/48 | €10,638 | €16,057 | +€5,419 | +50.9% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €5,508 | +€2,077 | +60.5% |
| Other operating charges | 640/8 | €1,815 | €1,607 | -€208 | -11.5% |
| Non-recurring operating charges | 66A | €1,931 | €0 | -€1,931 | -100.0% |
| Gross operating margin | 9900 | €62,460 | €69,307 | +€6,847 | +11.0% |
| Operating profit (loss) | 9901 | €55,282 | €62,191 | +€6,909 | +12.5% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €6,351 | €6,475 | +€124 | +1.9% |
| Recurring financial charges | 65 | €6,351 | €6,475 | +€124 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €48,931 | €55,775 | +€6,844 | +14.0% |
| Income taxes | 67/77 | €14,186 | €16,152 | +€1,966 | +13.9% |
| Profit (loss) for the period | 9904 | €34,746 | €39,623 | +€4,878 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,746 | €39,623 | +€4,878 | +14.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.