LD TECHNIC: 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 TECHNIC
Largest movements
- Cash -€20,891
down €20,891 (-3.0%), from €687,869 to €666,979
mainly Contributions, distributions and other (-€175,000) and Other debts (-€28,708)
- Provisions +€95,080
up €95,080 (+285.6%), from €33,289 to €128,369
- Reserves -€50,000
down €50,000 (-11.4%), from €436,860 to €386,860
of which Non-distributable reserves: -€50,000
- Other debts -€28,708
down €28,708 (-22.5%), from €127,841 to €99,133
- Tax, wage and social debts -€26,549
down €26,549 (-35.0%), from €75,947 to €49,398
- Gross operating margin +€16,491
up €16,491 (+10.3%), from €159,344 to €175,836
- Taxes +€11,273
up €11,273 (+24.9%), from €45,279 to €56,552
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 | €765,408 | €749,417 | -€15,991 | -2.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €765,408 | €749,417 | -€15,991 | -2.1% |
| Amounts receivable within one year | 40/41 | €77,538 | €82,438 | +€4,900 | +6.3% |
| Trade receivables | 40 | €77,538 | €82,438 | +€4,900 | +6.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €687,869 | €666,979 | -€20,891 | -3.0% |
| Total equity and liabilities | 10/49 | €765,408 | €749,417 | -€15,991 | -2.1% |
| Equity | 10/15 | €526,442 | €469,754 | -€56,687 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €436,860 | €386,860 | -€50,000 | -11.4% |
| Non-distributable reserves | 130/1 | €435,000 | €385,000 | -€50,000 | -11.5% |
| Other | 1319 | €435,000 | €385,000 | -€50,000 | -11.5% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,982 | €64,294 | -€6,687 | -9.4% |
| Provisions and deferred taxes | 16 | €33,289 | €128,369 | +€95,080 | +285.6% |
| Provisions for liabilities and charges | 160/5 | €33,289 | €128,369 | +€95,080 | +285.6% |
| Pensions and similar obligations | 160 | €33,289 | €128,369 | +€95,080 | +285.6% |
| Amounts payable | 17/49 | €205,677 | €151,293 | -€54,384 | -26.4% |
| Amounts payable within one year | 42/48 | €205,677 | €151,293 | -€54,384 | -26.4% |
| Trade debts | 44 | €1,890 | €2,762 | +€873 | +46.2% |
| Suppliers | 440/4 | €1,890 | €2,762 | +€873 | +46.2% |
| Taxes, remuneration and social security | 45 | €75,947 | €49,398 | -€26,549 | -35.0% |
| Taxes | 450/3 | €75,947 | €49,398 | -€26,549 | -35.0% |
| Other amounts payable | 47/48 | €127,841 | €99,133 | -€28,708 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | - | -€29 | |
| Other operating charges | 640/8 | €778 | €863 | +€85 | +10.9% |
| Gross operating margin | 9900 | €159,344 | €175,836 | +€16,491 | +10.3% |
| Operating profit (loss) | 9901 | €158,537 | €174,973 | +€16,435 | +10.4% |
| Financial income | 75/76B | €66 | €11 | -€55 | -83.1% |
| Recurring financial income | 75 | €66 | €11 | -€55 | -83.1% |
| Financial charges | 65/66B | €141 | €119 | -€22 | -15.8% |
| Recurring financial charges | 65 | €141 | €119 | -€22 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €158,462 | €174,865 | +€16,403 | +10.4% |
| Income taxes | 67/77 | €45,279 | €56,552 | +€11,273 | +24.9% |
| Profit (loss) for the period | 9904 | €113,183 | €118,313 | +€5,130 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €113,183 | €118,313 | +€5,130 | +4.5% |
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 28 September 2026 via checked.be.