LDB Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€99,350
up €99,350 (+451.6%), from €21,998 to €121,349
of which Other amounts receivable: +€72,489
- Tangible fixed assets +€23,878
up €23,878 (+996.2%), from €2,397 to €26,275
of which Furniture and vehicles: +€21,385
- Cash -€22,718
down €22,718 (-25.0%), from €90,998 to €68,280
mainly Receivables within one year (-€99,350) and Investment in fixed assets (net) (-€27,197)
- Profit (loss) carried forward +€115,543
up €115,543 (+65.7%), from €175,778 to €291,321
- Tax, wage and social debts -€18,476
down €18,476 (-55.1%), from €33,527 to €15,051
- Trade debts +€3,570
up €3,570 (+495.0%), from €721 to €4,291
- Gross operating margin +€32,604
up €32,604 (+27.0%), from €120,934 to €153,538
- Taxes +€7,554
up €7,554 (+29.7%), from €25,453 to €33,007
- Depreciation +€2,241
up €2,241 (+207.9%), from €1,078 to €3,319
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 | €216,027 | €316,664 | +€100,637 | +46.6% |
| Fixed assets | 21/28 | €2,397 | €26,275 | +€23,878 | +996.2% |
| Tangible fixed assets | 22/27 | €2,397 | €26,275 | +€23,878 | +996.2% |
| Plant, machinery and equipment | 23 | €906 | €3,399 | +€2,493 | +275.1% |
| Furniture and vehicles | 24 | €1,491 | €22,876 | +€21,385 | +1434.6% |
| Current assets | 29/58 | €213,630 | €290,389 | +€76,759 | +35.9% |
| Amounts receivable within one year | 40/41 | €21,998 | €121,349 | +€99,350 | +451.6% |
| Trade receivables | 40 | €21,765 | €48,626 | +€26,861 | +123.4% |
| Other amounts receivable | 41 | €233 | €72,723 | +€72,489 | +31058.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,998 | €68,280 | -€22,718 | -25.0% |
| Deferred charges and accrued income | 490/1 | €634 | €761 | +€127 | +20.0% |
| Total equity and liabilities | 10/49 | €216,027 | €316,664 | +€100,637 | +46.6% |
| Equity | 10/15 | €181,778 | €297,321 | +€115,543 | +63.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,778 | €291,321 | +€115,543 | +65.7% |
| Amounts payable | 17/49 | €34,249 | €19,343 | -€14,906 | -43.5% |
| Amounts payable within one year | 42/48 | €34,249 | €19,343 | -€14,906 | -43.5% |
| Trade debts | 44 | €721 | €4,291 | +€3,570 | +495.0% |
| Suppliers | 440/4 | €721 | €4,291 | +€3,570 | +495.0% |
| Taxes, remuneration and social security | 45 | €33,527 | €15,051 | -€18,476 | -55.1% |
| Taxes | 450/3 | €33,527 | €15,051 | -€18,476 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €3,319 | +€2,241 | +207.9% |
| Other operating charges | 640/8 | €306 | €316 | +€10 | +3.4% |
| Gross operating margin | 9900 | €120,934 | €153,538 | +€32,604 | +27.0% |
| Operating profit (loss) | 9901 | €119,551 | €149,904 | +€30,353 | +25.4% |
| Financial income | 75/76B | €55 | €12 | -€43 | -78.5% |
| Recurring financial income | 75 | €55 | €12 | -€43 | -78.5% |
| Financial charges | 65/66B | €1,569 | €1,365 | -€204 | -13.0% |
| Recurring financial charges | 65 | €1,569 | €1,365 | -€204 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €118,037 | €148,550 | +€30,513 | +25.9% |
| Income taxes | 67/77 | €25,453 | €33,007 | +€7,554 | +29.7% |
| Profit (loss) for the period | 9904 | €92,583 | €115,543 | +€22,959 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,583 | €115,543 | +€22,959 | +24.8% |
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 10 October 2026 via checked.be.