LDB CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€37,423
up €37,423 (+107.3%), from €34,887 to €72,309
of which Furniture and vehicles: +€36,802
- Receivables within one year -€36,025
down €36,025 (-38.0%), from €94,687 to €58,662
of which Trade receivables: -€36,585
- Cash +€32,178
up €32,178 (+39.1%), from €82,282 to €114,459
mainly Net result for the year (+€56,335) and Receivables within one year (+€36,025)
- Current investments +€12,000
up €12,000 (+19.0%), from €63,308 to €75,309
- Reserves +€56,335
up €56,335 (+27.8%), from €202,746 to €259,082
- Trade debts -€14,744
down €14,744 (-89.0%), from €16,575 to €1,831
- Gross operating margin +€19,644
up €19,644 (+29.3%), from €66,939 to €86,582
- Taxes +€7,544
up €7,544 (+47.6%), from €15,833 to €23,376
- Depreciation +€2,348
up €2,348 (+40.4%), from €5,805 to €8,153
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 | €276,148 | €320,739 | +€44,590 | +16.1% |
| Fixed assets | 21/28 | €34,887 | €72,309 | +€37,423 | +107.3% |
| Tangible fixed assets | 22/27 | €34,887 | €72,309 | +€37,423 | +107.3% |
| Land and buildings | 22 | €5,470 | €4,926 | -€544 | -9.9% |
| Plant, machinery and equipment | 23 | €25,631 | €26,795 | +€1,165 | +4.5% |
| Furniture and vehicles | 24 | €3,786 | €40,588 | +€36,802 | +972.0% |
| Current assets | 29/58 | €241,262 | €248,429 | +€7,167 | +3.0% |
| Amounts receivable within one year | 40/41 | €94,687 | €58,662 | -€36,025 | -38.0% |
| Trade receivables | 40 | €54,028 | €17,443 | -€36,585 | -67.7% |
| Other amounts receivable | 41 | €40,658 | €41,218 | +€560 | +1.4% |
| Current investments | 50/53 | €63,308 | €75,309 | +€12,000 | +19.0% |
| Cash at bank and in hand | 54/58 | €82,282 | €114,459 | +€32,178 | +39.1% |
| Deferred charges and accrued income | 490/1 | €985 | €0 | -€985 | -100.0% |
| Total equity and liabilities | 10/49 | €276,148 | €320,739 | +€44,590 | +16.1% |
| Equity | 10/15 | €251,146 | €307,482 | +€56,335 | +22.4% |
| Contributions | 10/11 | €48,400 | €48,400 | = | 0.0% |
| Reserves | 13 | €202,746 | €259,082 | +€56,335 | +27.8% |
| Distributable reserves | 133 | €202,746 | €259,082 | +€56,335 | +27.8% |
| Amounts payable | 17/49 | €25,002 | €13,257 | -€11,745 | -47.0% |
| Amounts payable within one year | 42/48 | €25,002 | €13,257 | -€11,745 | -47.0% |
| Trade debts | 44 | €16,575 | €1,831 | -€14,744 | -89.0% |
| Suppliers | 440/4 | €16,575 | €1,831 | -€14,744 | -89.0% |
| Taxes, remuneration and social security | 45 | €8,427 | €11,426 | +€2,999 | +35.6% |
| Taxes | 450/3 | €8,427 | €11,426 | +€2,999 | +35.6% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,805 | €8,153 | +€2,348 | +40.4% |
| Other operating charges | 640/8 | €127 | €120 | -€7 | -5.2% |
| Gross operating margin | 9900 | €66,939 | €86,582 | +€19,644 | +29.3% |
| Operating profit (loss) | 9901 | €61,007 | €78,310 | +€17,302 | +28.4% |
| Financial income | 75/76B | €1,358 | €1,525 | +€167 | +12.3% |
| Recurring financial income | 75 | €1,358 | €1,525 | +€167 | +12.3% |
| Financial charges | 65/66B | €315 | €123 | -€192 | -60.9% |
| Recurring financial charges | 65 | €315 | €123 | -€192 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €62,051 | €79,712 | +€17,661 | +28.5% |
| Income taxes | 67/77 | €15,833 | €23,376 | +€7,544 | +47.6% |
| Profit (loss) for the period | 9904 | €46,218 | €56,335 | +€10,118 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,218 | €56,335 | +€10,118 | +21.9% |
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 12 October 2026 via checked.be.