LD2 Consulting: 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.
LD2 Consulting
Largest movements
- Current investments +€120,000
up €120,000 (+77.9%), from €154,000 to €274,000
- Receivables within one year -€18,195
down €18,195 (-68.1%), from €26,707 to €8,513
of which Other amounts receivable: -€25,335
- Tangible fixed assets -€7,669
down €7,669 (-23.1%), from €33,201 to €25,532
of which Furniture and vehicles: -€5,262
- Reserves +€120,000
new in 2025: €120,000
- Other debts +€90,982
new in 2025: €90,982
- Profit (loss) carried forward -€77,734
down €77,734 (-42.9%), from €181,040 to €103,306
- Accrued charges and deferred income -€40,000
down €40,000 (-40.0%), from €100,000 to €60,000
- Gross operating margin -€6,443
down €6,443 (-7.9%), from €81,205 to €74,762
- Other operating charges +€1,370
up €1,370 (+654.3%), from €209 to €1,579
- Staff costs +€827
new in 2025: €827
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 | €319,503 | €415,030 | +€95,527 | +29.9% |
| Fixed assets | 21/28 | €58,201 | €50,532 | -€7,669 | -13.2% |
| Tangible fixed assets | 22/27 | €33,201 | €25,532 | -€7,669 | -23.1% |
| Plant, machinery and equipment | 23 | €16,784 | €14,378 | -€2,407 | -14.3% |
| Furniture and vehicles | 24 | €16,416 | €11,154 | -€5,262 | -32.1% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €261,302 | €364,498 | +€103,196 | +39.5% |
| Amounts receivable within one year | 40/41 | €26,707 | €8,513 | -€18,195 | -68.1% |
| Trade receivables | 40 | €417 | €7,557 | +€7,140 | +1713.5% |
| Other amounts receivable | 41 | €26,290 | €956 | -€25,335 | -96.4% |
| Current investments | 50/53 | €154,000 | €274,000 | +€120,000 | +77.9% |
| Cash at bank and in hand | 54/58 | €80,595 | €81,985 | +€1,391 | +1.7% |
| Total equity and liabilities | 10/49 | €319,503 | €415,030 | +€95,527 | +29.9% |
| Equity | 10/15 | €182,040 | €224,306 | +€42,266 | +23.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €120,000 | +€120,000 | |
| Non-distributable reserves | 130/1 | - | €120,000 | +€120,000 | |
| Own shares acquired | 1312 | - | €120,000 | +€120,000 | |
| Profit (loss) carried forward | 14 | €181,040 | €103,306 | -€77,734 | -42.9% |
| Amounts payable | 17/49 | €137,462 | €190,724 | +€53,262 | +38.7% |
| Amounts payable within one year | 42/48 | €37,462 | €130,724 | +€93,262 | +248.9% |
| Trade debts | 44 | €36,522 | €38,802 | +€2,280 | +6.2% |
| Suppliers | 440/4 | €36,522 | €38,802 | +€2,280 | +6.2% |
| Taxes, remuneration and social security | 45 | €940 | €940 | = | 0.0% |
| Taxes | 450/3 | €940 | €940 | = | 0.0% |
| Other amounts payable | 47/48 | - | €90,982 | +€90,982 | |
| Accrued charges and deferred income | 492/3 | €100,000 | €60,000 | -€40,000 | -40.0% |
| Remuneration, social security and pensions | 62 | - | €827 | +€827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,386 | €7,669 | +€283 | +3.8% |
| Other operating charges | 640/8 | €209 | €1,579 | +€1,370 | +654.3% |
| Gross operating margin | 9900 | €81,205 | €74,762 | -€6,443 | -7.9% |
| Operating profit (loss) | 9901 | €73,610 | €64,686 | -€8,924 | -12.1% |
| Financial income | 75/76B | €351 | €521 | +€170 | +48.4% |
| Recurring financial income | 75 | €351 | €521 | +€170 | +48.4% |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €73,781 | €65,027 | -€8,754 | -11.9% |
| Income taxes | 67/77 | €22,187 | €22,761 | +€575 | +2.6% |
| Profit (loss) for the period | 9904 | €51,594 | €42,266 | -€9,328 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,594 | €42,266 | -€9,328 | -18.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.