ldb beheer: 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.
ldb beheer
Largest movements
- Cash +€53,277
up €53,277 (+132%), from €40,452 to €93,729
mainly Net result for the year (+€45,064) and Tax, wage and social debts (+€9,760)
- Reserves +€40,000
up €40,000 (+100%), from €40,000 to €80,000
- Tax, wage and social debts +€9,760
up €9,760 (+63.3%), from €15,415 to €25,176
- Profit (loss) carried forward +€5,064
up €5,064 (+6.4%), from €78,888 to €83,952
- Turnover +€108,000
new in 2025: €108,000
- Purchases and services -€39,358
down €39,358 (-75.3%), from €52,244 to €12,886
- Staff costs -€35,468
down €35,468 (-47.1%), from €75,327 to €39,859
- Taxes +€8,638
up €8,638 (+94.0%), from €9,187 to €17,825
- Gross operating margin +€4,271
up €4,271 (+4.4%), from €96,444 to €100,715
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,411 | €195,727 | +€54,316 | +38.4% |
| Current assets | 29/58 | €141,411 | €195,727 | +€54,316 | +38.4% |
| Amounts receivable within one year | 40/41 | €100,959 | €101,998 | +€1,039 | +1.0% |
| Trade receivables | 40 | €33,810 | €20,500 | -€13,310 | -39.4% |
| Other amounts receivable | 41 | €67,149 | €81,498 | +€14,349 | +21.4% |
| Cash at bank and in hand | 54/58 | €40,452 | €93,729 | +€53,277 | +132% |
| Total equity and liabilities | 10/49 | €141,411 | €195,727 | +€54,316 | +38.4% |
| Equity | 10/15 | €125,088 | €170,152 | +€45,064 | +36.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,000 | €80,000 | +€40,000 | +100% |
| Distributable reserves | 133 | €40,000 | €80,000 | +€40,000 | +100% |
| Profit (loss) carried forward | 14 | €78,888 | €83,952 | +€5,064 | +6.4% |
| Amounts payable | 17/49 | €16,323 | €25,575 | +€9,252 | +56.7% |
| Amounts payable within one year | 42/48 | €16,323 | €25,575 | +€9,252 | +56.7% |
| Trade debts | 44 | €908 | €400 | -€508 | -56.0% |
| Suppliers | 440/4 | €908 | €400 | -€508 | -56.0% |
| Taxes, remuneration and social security | 45 | €15,415 | €25,176 | +€9,760 | +63.3% |
| Taxes | 450/3 | €15,415 | €25,176 | +€9,760 | +63.3% |
| Turnover | 70 | - | €108,000 | +€108,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,244 | €12,886 | -€39,358 | -75.3% |
| Remuneration, social security and pensions | 62 | €75,327 | €39,859 | -€35,468 | -47.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €96,444 | €100,715 | +€4,271 | +4.4% |
| Operating profit (loss) | 9901 | €20,998 | €60,736 | +€39,738 | +189% |
| Financial income | 75/76B | - | €2,200 | +€2,200 | |
| Recurring financial income | 75 | - | €2,200 | +€2,200 | |
| Financial charges | 65/66B | €143 | €48 | -€95 | -66.3% |
| Recurring financial charges | 65 | €143 | €48 | -€95 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €20,856 | €62,888 | +€42,032 | +202% |
| Income taxes | 67/77 | €9,187 | €17,825 | +€8,638 | +94.0% |
| Profit (loss) for the period | 9904 | €11,669 | €45,064 | +€33,395 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €11,669 | €45,064 | +€33,395 | +286% |
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 23 October 2026 via checked.be.