LDA Vision: 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 Vision
Largest movements
- Cash +€110,352
up €110,352 (+5517.6%), from €2,000 to €112,352
mainly Net result for the year (+€119,720) and Tax, wage and social debts (+€33,042)
- Receivables within one year +€39,925
new in 2025: €39,925
of which Trade receivables: +€35,223
- Profit (loss) carried forward +€119,720
up €119,720, from -€1,540 to €118,180
- Tax, wage and social debts +€33,042
new in 2025: €33,042
- Trade debts -€1,540
no longer reported in 2025 (was €1,540)
- Gross operating margin +€154,481
up €154,481, from -€1,540 to €152,941
- Taxes +€33,042
new in 2025: €33,042
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 | €2,000 | €153,222 | +€151,222 | +7561.1% |
| Fixed assets | 21/28 | - | €945 | +€945 | |
| Tangible fixed assets | 22/27 | - | €945 | +€945 | |
| Plant, machinery and equipment | 23 | - | €945 | +€945 | |
| Current assets | 29/58 | €2,000 | €152,276 | +€150,276 | +7513.8% |
| Amounts receivable within one year | 40/41 | - | €39,925 | +€39,925 | |
| Trade receivables | 40 | - | €35,223 | +€35,223 | |
| Other amounts receivable | 41 | - | €4,701 | +€4,701 | |
| Cash at bank and in hand | 54/58 | €2,000 | €112,352 | +€110,352 | +5517.6% |
| Total equity and liabilities | 10/49 | €2,000 | €153,222 | +€151,222 | +7561.1% |
| Equity | 10/15 | €460 | €120,180 | +€119,720 | +26022.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,540 | €118,180 | +€119,720 | |
| Amounts payable | 17/49 | €1,540 | €33,042 | +€31,502 | +2045.7% |
| Amounts payable within one year | 42/48 | €1,540 | €33,042 | +€31,502 | +2045.7% |
| Trade debts | 44 | €1,540 | - | -€1,540 | |
| Suppliers | 440/4 | €1,540 | - | -€1,540 | |
| Taxes, remuneration and social security | 45 | - | €33,042 | +€33,042 | |
| Taxes | 450/3 | - | €33,042 | +€33,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €113 | +€113 | |
| Gross operating margin | 9900 | -€1,540 | €152,941 | +€154,481 | |
| Operating profit (loss) | 9901 | -€1,540 | €152,828 | +€154,368 | |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | - | €162 | +€162 | |
| Recurring financial charges | 65 | - | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | -€1,540 | €152,762 | +€154,302 | |
| Income taxes | 67/77 | - | €33,042 | +€33,042 | |
| Profit (loss) for the period | 9904 | -€1,540 | €119,720 | +€121,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,540 | €119,720 | +€121,260 |
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 7 October 2026 via checked.be.