LDB CONSULT: 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.
LDB CONSULT
Largest movements
- Receivables within one year +€21,393
up €21,393 (+19.1%), from €112,192 to €133,585
of which Other amounts receivable: +€20,000
- Tangible fixed assets -€14,574
down €14,574 (-19.6%), from €74,318 to €59,744
of which Plant, machinery and equipment: -€11,404
- Tax, wage and social debts +€2,842
up €2,842 (+110.9%), from €2,562 to €5,404
- Other debts +€2,719
up €2,719 (+2.8%), from €98,233 to €100,952
- Gross operating margin -€9,140
down €9,140 (-33.5%), from €27,323 to €18,183
- Depreciation -€7,230
down €7,230 (-33.2%), from €21,803 to €14,574
- Taxes -€459
down €459 (-18.3%), from €2,507 to €2,049
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 | €191,849 | €199,339 | +€7,490 | +3.9% |
| Fixed assets | 21/28 | €74,318 | €59,744 | -€14,574 | -19.6% |
| Tangible fixed assets | 22/27 | €74,318 | €59,744 | -€14,574 | -19.6% |
| Plant, machinery and equipment | 23 | €66,996 | €55,593 | -€11,404 | -17.0% |
| Furniture and vehicles | 24 | €7,322 | €4,151 | -€3,170 | -43.3% |
| Current assets | 29/58 | €117,531 | €139,595 | +€22,064 | +18.8% |
| Amounts receivable within one year | 40/41 | €112,192 | €133,585 | +€21,393 | +19.1% |
| Trade receivables | 40 | €17,017 | €18,410 | +€1,393 | +8.2% |
| Other amounts receivable | 41 | €95,175 | €115,175 | +€20,000 | +21.0% |
| Cash at bank and in hand | 54/58 | €4,486 | €5,296 | +€810 | +18.1% |
| Deferred charges and accrued income | 490/1 | €853 | €713 | -€140 | -16.4% |
| Total equity and liabilities | 10/49 | €191,849 | €199,339 | +€7,490 | +3.9% |
| Equity | 10/15 | €90,089 | €91,149 | +€1,059 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,489 | €72,549 | +€1,059 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,629 | €70,689 | +€1,059 | +1.5% |
| Amounts payable | 17/49 | €101,759 | €108,190 | +€6,431 | +6.3% |
| Amounts payable within one year | 42/48 | €101,759 | €108,190 | +€6,431 | +6.3% |
| Trade debts | 44 | €964 | €1,834 | +€870 | +90.3% |
| Suppliers | 440/4 | €964 | €1,834 | +€870 | +90.3% |
| Taxes, remuneration and social security | 45 | €2,562 | €5,404 | +€2,842 | +110.9% |
| Taxes | 450/3 | €2,562 | €5,404 | +€2,842 | +110.9% |
| Other amounts payable | 47/48 | €98,233 | €100,952 | +€2,719 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,803 | €14,574 | -€7,230 | -33.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €27,323 | €18,183 | -€9,140 | -33.5% |
| Operating profit (loss) | 9901 | €5,135 | €3,222 | -€1,913 | -37.3% |
| Financial income | 75/76B | - | €240 | +€240 | |
| Recurring financial income | 75 | - | €240 | +€240 | |
| Financial charges | 65/66B | €118 | €353 | +€236 | +199.8% |
| Recurring financial charges | 65 | €118 | €353 | +€236 | +199.8% |
| Profit (loss) for the period before taxes | 9903 | €5,017 | €3,108 | -€1,909 | -38.1% |
| Income taxes | 67/77 | €2,507 | €2,049 | -€459 | -18.3% |
| Profit (loss) for the period | 9904 | €2,510 | €1,059 | -€1,450 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,510 | €1,059 | -€1,450 | -57.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.