LdB design: 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 design
Largest movements
- Receivables within one year -€2,715
down €2,715 (-67.1%), from €4,049 to €1,334
- Tangible fixed assets -€914
no longer reported in 2024 (was €914)
- Intangible fixed assets -€901
no longer reported in 2024 (was €901)
- Tax, wage and social debts -€5,384
down €5,384 (-99.7%), from €5,401 to €18
- Other debts +€4,123
up €4,123 (+22.9%), from €18,008 to €22,130
- Trade debts -€2,901
down €2,901 (-46.7%), from €6,205 to €3,304
- Short-term financial debts -€322
down €322 (-5.4%), from €5,989 to €5,666
- Accrued charges and deferred income -€170
no longer reported in 2024 (was €170)
- Gross operating margin +€16,288
up €16,288, from -€12,656 to €3,632
- Other operating charges -€1,091
down €1,091 (-74.0%), from €1,476 to €384
- Financial charges +€155
up €155 (+13.5%), from €1,153 to €1,308
- Depreciation -€127
down €127 (-6.5%), from €1,943 to €1,815
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,910 | €1,379 | -€4,531 | -76.7% |
| Fixed assets | 21/28 | €1,861 | €45 | -€1,815 | -97.6% |
| Intangible fixed assets | 21 | €901 | - | -€901 | |
| Tangible fixed assets | 22/27 | €914 | - | -€914 | |
| Furniture and vehicles | 24 | €914 | - | -€914 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €4,049 | €1,334 | -€2,715 | -67.1% |
| Amounts receivable within one year | 40/41 | €4,049 | €1,334 | -€2,715 | -67.1% |
| Trade receivables | 40 | €4,049 | €1,334 | -€2,715 | -67.1% |
| Total equity and liabilities | 10/49 | €5,910 | €1,379 | -€4,531 | -76.7% |
| Equity | 10/15 | -€29,863 | -€29,739 | +€124 | +0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,863 | -€32,739 | +€124 | +0.4% |
| Amounts payable | 17/49 | €35,773 | €31,119 | -€4,654 | -13.0% |
| Amounts payable within one year | 42/48 | €35,603 | €31,119 | -€4,484 | -12.6% |
| Financial debts | 43 | €5,989 | €5,666 | -€322 | -5.4% |
| Credit institutions | 430/8 | €5,989 | €5,666 | -€322 | -5.4% |
| Trade debts | 44 | €6,205 | €3,304 | -€2,901 | -46.7% |
| Suppliers | 440/4 | €6,205 | €3,304 | -€2,901 | -46.7% |
| Taxes, remuneration and social security | 45 | €5,401 | €18 | -€5,384 | -99.7% |
| Taxes | 450/3 | €5,401 | €18 | -€5,384 | -99.7% |
| Other amounts payable | 47/48 | €18,008 | €22,130 | +€4,123 | +22.9% |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €1,815 | -€127 | -6.5% |
| Other operating charges | 640/8 | €1,476 | €384 | -€1,091 | -74.0% |
| Gross operating margin | 9900 | -€12,656 | €3,632 | +€16,288 | |
| Operating profit (loss) | 9901 | -€16,074 | €1,432 | +€17,506 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,153 | €1,308 | +€155 | +13.5% |
| Recurring financial charges | 65 | €1,153 | €1,308 | +€155 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,227 | €124 | +€17,351 | |
| Profit (loss) for the period | 9904 | -€17,227 | €124 | +€17,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,227 | €124 | +€17,351 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.