LD & Partners: 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 & Partners
Largest movements
- Cash -€1,545
down €1,545 (-51.5%), from €2,999 to €1,454
mainly Tax, wage and social debts (-€3,434) and Receivables within one year (-€242)
- Receivables within one year +€242
up €242 (+5.5%), from €4,402 to €4,643
of which Other amounts receivable: +€240
- Tangible fixed assets -€179
no longer reported in 2024 (was €179)
- Tax, wage and social debts -€3,434
down €3,434 (-69.3%), from €4,956 to €1,523
- Profit (loss) carried forward +€2,057
up €2,057, from -€507 to €1,550
- Trade debts -€107
down €107 (-43.5%), from €246 to €139
- Gross operating margin +€1,463
up €1,463 (+102.0%), from €1,435 to €2,899
- Depreciation -€793
down €793 (-92.0%), from €862 to €69
- Taxes -€439
down €439 (-43.3%), from €1,014 to €575
- Other operating charges +€110
new in 2024: €110
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,695 | €6,211 | -€1,483 | -19.3% |
| Fixed assets | 21/28 | €179 | - | -€179 | |
| Tangible fixed assets | 22/27 | €179 | - | -€179 | |
| Plant, machinery and equipment | 23 | €179 | - | -€179 | |
| Current assets | 29/58 | €7,515 | €6,211 | -€1,304 | -17.3% |
| Amounts receivable within one year | 40/41 | €4,402 | €4,643 | +€242 | +5.5% |
| Trade receivables | 40 | €1,680 | €1,681 | +€2 | +0.1% |
| Other amounts receivable | 41 | €2,722 | €2,962 | +€240 | +8.8% |
| Cash at bank and in hand | 54/58 | €2,999 | €1,454 | -€1,545 | -51.5% |
| Deferred charges and accrued income | 490/1 | €114 | €114 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €7,695 | €6,211 | -€1,483 | -19.3% |
| Equity | 10/15 | €2,493 | €4,550 | +€2,057 | +82.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€507 | €1,550 | +€2,057 | |
| Amounts payable | 17/49 | €5,202 | €1,661 | -€3,541 | -68.1% |
| Amounts payable within one year | 42/48 | €5,202 | €1,661 | -€3,541 | -68.1% |
| Trade debts | 44 | €246 | €139 | -€107 | -43.5% |
| Suppliers | 440/4 | €246 | €139 | -€107 | -43.5% |
| Taxes, remuneration and social security | 45 | €4,956 | €1,523 | -€3,434 | -69.3% |
| Taxes | 450/3 | €4,956 | €1,523 | -€3,434 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €69 | -€793 | -92.0% |
| Other operating charges | 640/8 | - | €110 | +€110 | |
| Gross operating margin | 9900 | €1,435 | €2,899 | +€1,463 | +102.0% |
| Operating profit (loss) | 9901 | €574 | €2,719 | +€2,146 | +374.0% |
| Financial charges | 65/66B | €100 | €87 | -€13 | -13.0% |
| Recurring financial charges | 65 | €100 | €87 | -€13 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €474 | €2,632 | +€2,159 | +455.7% |
| Income taxes | 67/77 | €1,014 | €575 | -€439 | -43.3% |
| Profit (loss) for the period | 9904 | -€540 | €2,057 | +€2,597 | |
| Profit (loss) for the period to be appropriated | 9905 | -€540 | €2,057 | +€2,597 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.