LDA Transports: what changed
Two financial 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.
What changed
LDA Transports
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€103,900
2024 · €120,432-€16,532
Equity
€3.1m
2024 · €3.0m+€111,470
Cash
€174,222
2024 · €145,840+€28,382
Balance sheet total
€11.1m
2024 · €9.2m+€1.9m
Largest movements
Assets
- Tangible fixed assets +€3.3m
up €3.3m (+89.0%), from €3.7m to €7.0m
of which Leasing and similar rights: +€2.3m
- Receivables within one year -€1.5m
down €1.5m (-30.3%), from €4.8m to €3.4m
of which Trade receivables: -€1.4m
Equity and liabilities
- Trade debts +€2.6m
up €2.6m (+169%), from €1.5m to €4.1m
of which Bills of exchange payable: +€1.7m
- Other debts -€2.5m
down €2.5m (-90.5%), from €2.8m to €268,247
- Debts after one year +€1.8m
up €1.8m (+1,259%), from €142,977 to €1.9m
- Tax, wage and social debts -€484,354
down €484,354 (-31.4%), from €1.5m to €1.1m
of which Taxes: -€540,728
- Current portion of long-term debt +€461,614
up €461,614 (+218%), from €211,356 to €672,970
Income statement
- Turnover +€1.3m
up €1.3m (+8.7%), from €15.3m to €16.6m
- Services and other goods +€618,823
up €618,823 (+25.6%), from €2.4m to €3.0m
- Staff costs +€500,224
up €500,224 (+6.7%), from €7.5m to €8.0m
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.
Result 2024
€120,432
Turnover
+€1.3m
Other operating income
+€133,196
Goods and materials
-€94,529
Services and other goods
-€618,823
Staff costs
-€500,224
Depreciation
-€10,248
Other operating charges
-€75,150
Other operating items
-€100,153
Financial income
-€43,498
Financial charges
-€8,614
Taxes
-€27,063
Result 2025
€103,900
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€2.6m
Investment
-€4.9m
Financing
+€2.3m
Cash 2024
€145,840
From operations (derived)
+€2.6m
Net result for the year
+€103,900
Depreciation
+€1.6m
Stocks and contracts
-€70,303
Receivables within one year
+€1.5m
Deferred charges and accrued income
+€26,667
Trade debts
+€2.6m
Tax, wage and social debts
-€484,354
Other debts
-€2.5m
Accrued charges and deferred income
+€2,707
Investment (derived)
-€4.9m
Investment in fixed assets (net)
-€4.9m
Financing
+€2.3m
Debts after one year
+€1.8m
Current portion of long-term debt
+€461,614
Contributions, distributions and other
+€7,570
Cash 2025
€174,222
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,206,962 | €11,124,691 | +€1.9m | +20.8% |
| Fixed assets | 21/28 | €3,740,964 | €7,057,113 | +€3.3m | +88.6% |
| Intangible fixed assets | 21 | €12,048 | €20,393 | +€8,345 | +69.3% |
| Tangible fixed assets | 22/27 | €3,717,201 | €7,025,005 | +€3.3m | +89.0% |
| Land and buildings | 22 | €918,953 | €772,278 | -€146,675 | -16.0% |
| Plant, machinery and equipment | 23 | €5,117 | €2,381 | -€2,736 | -53.5% |
| Furniture and vehicles | 24 | €2,605,361 | €3,726,352 | +€1.1m | +43.0% |
| Leasing and similar rights | 25 | €187,770 | €2,523,994 | +€2.3m | +1,244% |
| Financial fixed assets | 28 | €11,715 | €11,715 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,715 | €11,715 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,715 | €11,715 | = | 0.0% |
| Current assets | 29/58 | €5,465,998 | €4,067,578 | -€1.4m | -25.6% |
| Stocks and contracts in progress | 3 | €400,396 | €470,699 | +€70,303 | +17.6% |
| Stocks | 30/36 | €400,396 | €470,699 | +€70,303 | +17.6% |
| Raw materials and consumables | 30/31 | €400,396 | €470,699 | +€70,303 | +17.6% |
| Amounts receivable within one year | 40/41 | €4,849,112 | €3,378,674 | -€1.5m | -30.3% |
| Trade receivables | 40 | €4,728,914 | €3,323,531 | -€1.4m | -29.7% |
| Other amounts receivable | 41 | €120,198 | €55,143 | -€65,055 | -54.1% |
| Cash at bank and in hand | 54/58 | €145,840 | €174,222 | +€28,382 | +19.5% |
| Deferred charges and accrued income | 490/1 | €70,650 | €43,983 | -€26,667 | -37.7% |
| Total equity and liabilities | 10/49 | €9,206,962 | €11,124,691 | +€1.9m | +20.8% |
| Equity | 10/15 | €2,968,267 | €3,079,737 | +€111,470 | +3.8% |
| Contributions | 10/11 | €1,170,575 | €1,170,575 | = | 0.0% |
| Capital | 10 | €1,170,575 | €1,170,575 | = | 0.0% |
| Issued capital | 100 | €1,170,575 | €1,170,575 | = | 0.0% |
| Reserves | 13 | €1,471,867 | €1,564,589 | +€92,722 | +6.3% |
| Non-distributable reserves | 130/1 | €117,057 | €117,057 | = | 0.0% |
| Legal reserve | 130 | €117,057 | €117,057 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,304,596 | €1,397,318 | +€92,722 | +7.1% |
| Distributable reserves | 133 | €50,214 | €50,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,127 | €285,305 | +€11,178 | +4.1% |
| Investment grants | 15 | €51,698 | €59,268 | +€7,570 | +14.6% |
| Amounts payable | 17/49 | €6,238,695 | €8,044,954 | +€1.8m | +29.0% |
| Amounts payable after more than one year | 17 | €142,977 | €1,942,397 | +€1.8m | +1,259% |
| Financial debts | 170/4 | €142,977 | €1,942,397 | +€1.8m | +1,259% |
| Leasing and similar obligations | 172 | €142,977 | €1,942,397 | +€1.8m | +1,259% |
| Amounts payable within one year | 42/48 | €6,094,121 | €6,098,253 | +€4,132 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €211,356 | €672,970 | +€461,614 | +218% |
| Trade debts | 44 | €1,524,941 | €4,098,654 | +€2.6m | +169% |
| Suppliers | 440/4 | €654,715 | €1,545,486 | +€890,771 | +136% |
| Bills of exchange payable | 441 | €870,226 | €2,553,168 | +€1.7m | +193% |
| Taxes, remuneration and social security | 45 | €1,542,736 | €1,058,382 | -€484,354 | -31.4% |
| Taxes | 450/3 | €780,775 | €240,047 | -€540,728 | -69.3% |
| Remuneration and social security | 454/9 | €761,961 | €818,335 | +€56,374 | +7.4% |
| Other amounts payable | 47/48 | €2,815,088 | €268,247 | -€2.5m | -90.5% |
| Accrued charges and deferred income | 492/3 | €1,597 | €4,304 | +€2,707 | +170% |
| Operating income | 70/76A | €15,809,341 | €17,176,674 | +€1.4m | +8.6% |
| Turnover | 70 | €15,300,605 | €16,629,179 | +€1.3m | +8.7% |
| Other operating income | 74 | €316,577 | €449,773 | +€133,196 | +42.1% |
| Non-recurring operating income | 76A | €192,159 | €97,722 | -€94,437 | -49.1% |
| Operating charges | 60/66A | €15,653,298 | €16,957,988 | +€1.3m | +8.3% |
| Goods for resale, raw materials and consumables | 60 | €3,490,394 | €3,584,923 | +€94,529 | +2.7% |
| Purchases | 600/8 | €3,494,208 | €3,655,226 | +€161,018 | +4.6% |
| Change in stocks: decrease (increase) | 609 | -€3,814 | -€70,303 | -€66,489 | -1,743% |
| Services and other goods | 61 | €2,420,356 | €3,039,179 | +€618,823 | +25.6% |
| Remuneration, social security and pensions | 62 | €7,467,179 | €7,967,403 | +€500,224 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,558,901 | €1,569,149 | +€10,248 | +0.7% |
| Other operating charges | 640/8 | €716,468 | €791,618 | +€75,150 | +10.5% |
| Non-recurring operating charges | 66A | - | €5,716 | +€5,716 | |
| Operating profit (loss) | 9901 | €156,043 | €218,686 | +€62,643 | +40.1% |
| Financial income | 75/76B | €85,208 | €41,710 | -€43,498 | -51.0% |
| Recurring financial income | 75 | €85,208 | €41,710 | -€43,498 | -51.0% |
| Other financial income | 752/9 | €85,208 | €41,710 | -€43,498 | -51.0% |
| Financial charges | 65/66B | €105,526 | €114,140 | +€8,614 | +8.2% |
| Recurring financial charges | 65 | €105,526 | €114,140 | +€8,614 | +8.2% |
| Debt charges | 650 | €100,923 | €108,359 | +€7,436 | +7.4% |
| Other financial charges | 652/9 | €4,603 | €5,781 | +€1,178 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €135,725 | €146,256 | +€10,531 | +7.8% |
| Income taxes | 67/77 | €15,293 | €42,356 | +€27,063 | +177% |
| Taxes | 670/3 | €15,293 | €44,000 | +€28,707 | +188% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,644 | +€1,644 | |
| Profit (loss) for the period | 9904 | €120,432 | €103,900 | -€16,532 | -13.7% |
| Transfer to tax-exempt reserves | 689 | €158,723 | €92,722 | -€66,001 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,291 | €11,178 | +€49,469 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.