LdB pro-expert: 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 pro-expert
Largest movements
- Receivables within one year -€7,058
down €7,058 (-31.7%), from €22,260 to €15,202
of which Trade receivables: -€9,102
- Intangible fixed assets -€5,000
no longer reported in 2024 (was €5,000)
- Tangible fixed assets -€3,722
down €3,722 (-19.3%), from €19,314 to €15,592
of which Furniture and vehicles: -€6,675
- Deferred charges and accrued income +€2,372
up €2,372 (+144%), from €1,646 to €4,018
- Cash +€1,861
up €1,861 (+14.1%), from €13,186 to €15,047
mainly Depreciation (+€11,882) and Receivables within one year (+€7,058)
- Trade debts -€10,144
down €10,144 (-82.6%), from €12,278 to €2,133
- Accrued charges and deferred income -€1,968
no longer reported in 2024 (was €1,968)
- Tax, wage and social debts +€1,252
up €1,252 (+12.8%), from €9,793 to €11,045
of which Remuneration and social security: +€3,710
- Gross operating margin +€8,813
up €8,813 (+132%), from €6,667 to €15,480
- Depreciation +€6,169
up €6,169 (+108%), from €5,713 to €11,882
- Taxes +€914
up €914 (+57.7%), from €1,584 to €2,498
- Other operating charges +€557
up €557 (+73.0%), from €762 to €1,319
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,405 | €49,858 | -€11,547 | -18.8% |
| Fixed assets | 21/28 | €24,314 | €15,592 | -€8,722 | -35.9% |
| Intangible fixed assets | 21 | €5,000 | - | -€5,000 | |
| Tangible fixed assets | 22/27 | €19,314 | €15,592 | -€3,722 | -19.3% |
| Plant, machinery and equipment | 23 | - | €2,953 | +€2,953 | |
| Furniture and vehicles | 24 | €19,314 | €12,639 | -€6,675 | -34.6% |
| Current assets | 29/58 | €37,092 | €34,267 | -€2,825 | -7.6% |
| Amounts receivable within one year | 40/41 | €22,260 | €15,202 | -€7,058 | -31.7% |
| Trade receivables | 40 | €19,595 | €10,493 | -€9,102 | -46.5% |
| Other amounts receivable | 41 | €2,665 | €4,709 | +€2,044 | +76.7% |
| Cash at bank and in hand | 54/58 | €13,186 | €15,047 | +€1,861 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,646 | €4,018 | +€2,372 | +144% |
| Total equity and liabilities | 10/49 | €61,405 | €49,858 | -€11,547 | -18.8% |
| Equity | 10/15 | €22,785 | €22,492 | -€293 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Distributable reserves | 133 | €7,860 | €7,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,675 | -€3,968 | -€293 | -8.0% |
| Amounts payable | 17/49 | €38,621 | €27,367 | -€11,254 | -29.1% |
| Amounts payable within one year | 42/48 | €36,652 | €27,367 | -€9,286 | -25.3% |
| Trade debts | 44 | €12,278 | €2,133 | -€10,144 | -82.6% |
| Suppliers | 440/4 | €12,278 | €2,133 | -€10,144 | -82.6% |
| Taxes, remuneration and social security | 45 | €9,793 | €11,045 | +€1,252 | +12.8% |
| Taxes | 450/3 | €9,793 | €7,335 | -€2,458 | -25.1% |
| Remuneration and social security | 454/9 | - | €3,710 | +€3,710 | |
| Other amounts payable | 47/48 | €14,582 | €14,188 | -€394 | -2.7% |
| Accrued charges and deferred income | 492/3 | €1,968 | - | -€1,968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €11,882 | +€6,169 | +108% |
| Other operating charges | 640/8 | €762 | €1,319 | +€557 | +73.0% |
| Gross operating margin | 9900 | €6,667 | €15,480 | +€8,813 | +132% |
| Operating profit (loss) | 9901 | €191 | €2,279 | +€2,087 | +1,092% |
| Financial income | 75/76B | €25 | €66 | +€41 | +164% |
| Recurring financial income | 75 | €25 | €66 | +€41 | +164% |
| Financial charges | 65/66B | €97 | €140 | +€43 | +44.7% |
| Recurring financial charges | 65 | €97 | €140 | +€43 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €120 | €2,205 | +€2,085 | +1,744% |
| Income taxes | 67/77 | €1,584 | €2,498 | +€914 | +57.7% |
| Profit (loss) for the period | 9904 | -€1,465 | -€293 | +€1,172 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,465 | -€293 | +€1,172 | +80.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.