LDA: 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.
LDA
Largest movements
- Receivables after one year -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Receivables within one year -€9,063
down €9,063 (-100.0%), from €9,063 to €0
of which Other amounts receivable: -€9,063
- Deferred charges and accrued income +€2,837
up €2,837, from €0 to €2,837
- Equity -€111,210
down €111,210, from €106,814 to -€4,396
- Other debts -€31,597
down €31,597 (-96.6%), from €32,696 to €1,099
- Trade debts -€9,888
down €9,888 (-65.8%), from €15,038 to €5,150
- Current portion of long-term debt -€4,166
down €4,166 (-100.0%), from €4,166 to €0
- Gross operating margin +€16,397
up €16,397, from -€9,456 to €6,941
- Financial income -€4,284
down €4,284 (-100.0%), from €4,284 to €0
- Other operating charges -€1,639
down €1,639 (-86.6%), from €1,894 to €255
- Financial charges -€898
down €898 (-93.1%), from €965 to €67
- Taxes +€512
up €512, from €0 to €512
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,140 | €3,001 | -€156,138 | -98.1% |
| Current assets | 29/58 | €159,140 | €3,001 | -€156,138 | -98.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100.0% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €9,063 | €0 | -€9,063 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,063 | €0 | -€9,063 | -100.0% |
| Cash at bank and in hand | 54/58 | €77 | €164 | +€88 | +114.5% |
| Deferred charges and accrued income | 490/1 | €0 | €2,837 | +€2,837 | |
| Total equity and liabilities | 10/49 | €159,140 | €3,001 | -€156,138 | -98.1% |
| Equity | 10/15 | €106,814 | -€4,396 | -€111,210 | |
| Contributions | 10/11 | €18,077 | €18,077 | = | 0.0% |
| Reserves | 13 | €91,800 | €91,800 | = | 0.0% |
| Distributable reserves | 133 | €91,800 | €91,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,062 | €3,045 | +€6,108 | |
| Advance to shareholders on the distribution of net assets | 19 | - | €117,318 | +€117,318 | |
| Amounts payable | 17/49 | €52,325 | €7,397 | -€44,928 | -85.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,325 | €7,397 | -€44,928 | -85.9% |
| Current portion of amounts payable after more than one year | 42 | €4,166 | €0 | -€4,166 | -100.0% |
| Financial debts | 43 | €178 | €0 | -€178 | -100.0% |
| Credit institutions | 430/8 | €178 | €0 | -€178 | -100.0% |
| Trade debts | 44 | €15,038 | €5,150 | -€9,888 | -65.8% |
| Suppliers | 440/4 | €15,038 | €5,150 | -€9,888 | -65.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €247 | €1,148 | +€901 | +364.5% |
| Taxes | 450/3 | €247 | €1,148 | +€901 | +364.5% |
| Other amounts payable | 47/48 | €32,696 | €1,099 | -€31,597 | -96.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,894 | €255 | -€1,639 | -86.6% |
| Gross operating margin | 9900 | -€9,456 | €6,941 | +€16,397 | |
| Operating profit (loss) | 9901 | -€11,350 | €6,686 | +€18,036 | |
| Financial income | 75/76B | €4,284 | €0 | -€4,284 | -100.0% |
| Recurring financial income | 75 | €4,284 | €0 | -€4,284 | -100.0% |
| Financial charges | 65/66B | €965 | €67 | -€898 | -93.1% |
| Recurring financial charges | 65 | €965 | €67 | -€898 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,031 | €6,620 | +€14,651 | |
| Income taxes | 67/77 | €0 | €512 | +€512 | |
| Profit (loss) for the period | 9904 | -€8,031 | €6,108 | +€14,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,031 | €6,108 | +€14,138 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.