LDB CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€400,668
up €400,668 (+15669.5%), from €2,557 to €403,225
- Current investments -€339,832
down €339,832 (-27.3%), from €1.2m to €903,371
- Cash +€20,385
up €20,385 (+14.5%), from €141,061 to €161,446
mainly Other debts (+€536,712) and Current investments (+€339,832)
- Other debts +€536,712
up €536,712 (+618.1%), from €86,833 to €623,545
- Profit (loss) carried forward -€412,646
down €412,646 (-33.6%), from €1.2m to €813,964
- Short-term financial debts -€50,000
no longer reported in 2026 (was €50,000)
- Financial income -€14,397
down €14,397 (-76.2%), from €18,894 to €4,497
- Gross operating margin -€14,027
down €14,027 (-4.7%), from €297,838 to €283,811
- Turnover -€9,184
down €9,184 (-2.1%), from €429,584 to €420,400
- Taxes -€8,627
down €8,627 (-11.9%), from €72,750 to €64,123
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,411,020 | €1,478,942 | +€67,922 | +4.8% |
| Fixed assets | 21/28 | €13,299 | €0 | -€13,299 | -100.0% |
| Tangible fixed assets | 22/27 | €13,299 | €0 | -€13,299 | -100.0% |
| Furniture and vehicles | 24 | €13,299 | €0 | -€13,299 | -100.0% |
| Current assets | 29/58 | €1,397,721 | €1,478,942 | +€81,221 | +5.8% |
| Amounts receivable within one year | 40/41 | €2,557 | €403,225 | +€400,668 | +15669.5% |
| Other amounts receivable | 41 | €2,557 | €403,225 | +€400,668 | +15669.5% |
| Current investments | 50/53 | €1,243,203 | €903,371 | -€339,832 | -27.3% |
| Cash at bank and in hand | 54/58 | €141,061 | €161,446 | +€20,385 | +14.5% |
| Deferred charges and accrued income | 490/1 | €10,900 | €10,900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,411,020 | €1,478,942 | +€67,922 | +4.8% |
| Equity | 10/15 | €1,249,160 | €836,514 | -€412,646 | -33.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,550 | €2,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,550 | €2,550 | = | 0.0% |
| Legal reserve | 130 | €2,550 | €2,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,226,610 | €813,964 | -€412,646 | -33.6% |
| Amounts payable | 17/49 | €161,860 | €642,428 | +€480,568 | +296.9% |
| Amounts payable within one year | 42/48 | €161,860 | €642,428 | +€480,568 | +296.9% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Other loans | 439 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €8,449 | €4,490 | -€3,959 | -46.9% |
| Suppliers | 440/4 | €8,449 | €4,490 | -€3,959 | -46.9% |
| Taxes, remuneration and social security | 45 | €16,578 | €14,393 | -€2,185 | -13.2% |
| Taxes | 450/3 | - | €14,393 | +€14,393 | |
| Remuneration and social security | 454/9 | €16,578 | - | -€16,578 | |
| Other amounts payable | 47/48 | €86,833 | €623,545 | +€536,712 | +618.1% |
| Turnover | 70 | €429,584 | €420,400 | -€9,184 | -2.1% |
| Non-recurring operating income | 76A | €2,150 | - | -€2,150 | |
| Goods, raw materials, services and sundry goods | 60/61 | €133,896 | €136,589 | +€2,693 | +2.0% |
| Remuneration, social security and pensions | 62 | - | €1,792 | +€1,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,298 | €13,299 | +€1 | 0.0% |
| Other operating charges | 640/8 | €147 | €144 | -€3 | -2.0% |
| Gross operating margin | 9900 | €297,838 | €283,811 | -€14,027 | -4.7% |
| Operating profit (loss) | 9901 | €284,393 | €268,576 | -€15,817 | -5.6% |
| Financial income | 75/76B | €18,894 | €4,497 | -€14,397 | -76.2% |
| Recurring financial income | 75 | €18,894 | €4,497 | -€14,397 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €303,287 | €273,073 | -€30,214 | -10.0% |
| Income taxes | 67/77 | €72,750 | €64,123 | -€8,627 | -11.9% |
| Profit (loss) for the period | 9904 | €230,537 | €208,950 | -€21,587 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €230,537 | €208,950 | -€21,587 | -9.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.