LDB SNAPSHOT: 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 SNAPSHOT
Largest movements
- Cash +€5,487
up €5,487 (+19.0%), from €28,809 to €34,297
mainly Net result for the year (+€14,406) and Depreciation (+€3,714)
- Tangible fixed assets +€2,906
up €2,906 (+49.7%), from €5,848 to €8,753
- Receivables within one year -€1,314
down €1,314 (-38.3%), from €3,431 to €2,118
of which Other amounts receivable: -€684
- Profit (loss) carried forward +€14,406
up €14,406 (+99.0%), from €14,552 to €28,958
- Other debts -€5,090
down €5,090 (-40.8%), from €12,475 to €7,384
- Short-term financial debts -€4,971
no longer reported in 2025 (was €4,971)
- Trade debts +€1,395
up €1,395 (+1,038%), from €134 to €1,530
- Tax, wage and social debts +€1,384
up €1,384 (+211%), from €655 to €2,039
- Gross operating margin +€12,653
up €12,653 (+128%), from €9,856 to €22,509
- Taxes +€2,184
up €2,184 (+126%), from €1,729 to €3,912
- Depreciation +€1,527
up €1,527 (+69.8%), from €2,187 to €3,714
- Other operating charges -€1,047
down €1,047 (-72.4%), from €1,447 to €400
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.
Derived cash bridge
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 | €39,153 | €46,278 | +€7,125 | +18.2% |
| Fixed assets | 21/28 | €5,848 | €8,753 | +€2,906 | +49.7% |
| Tangible fixed assets | 22/27 | €5,848 | €8,753 | +€2,906 | +49.7% |
| Furniture and vehicles | 24 | €5,848 | €8,753 | +€2,906 | +49.7% |
| Current assets | 29/58 | €33,306 | €37,525 | +€4,219 | +12.7% |
| Stocks and contracts in progress | 3 | €1,065 | €1,065 | = | 0.0% |
| Stocks | 30/36 | €1,065 | €1,065 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,431 | €2,118 | -€1,314 | -38.3% |
| Trade receivables | 40 | €1,160 | €530 | -€630 | -54.3% |
| Other amounts receivable | 41 | €2,271 | €1,588 | -€684 | -30.1% |
| Cash at bank and in hand | 54/58 | €28,809 | €34,297 | +€5,487 | +19.0% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €39,153 | €46,278 | +€7,125 | +18.2% |
| Equity | 10/15 | €20,919 | €35,325 | +€14,406 | +68.9% |
| Contributions | 10/11 | €6,367 | €6,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,552 | €28,958 | +€14,406 | +99.0% |
| Amounts payable | 17/49 | €18,234 | €10,953 | -€7,282 | -39.9% |
| Amounts payable within one year | 42/48 | €18,234 | €10,953 | -€7,282 | -39.9% |
| Financial debts | 43 | €4,971 | - | -€4,971 | |
| Credit institutions | 430/8 | €4,971 | - | -€4,971 | |
| Trade debts | 44 | €134 | €1,530 | +€1,395 | +1,038% |
| Suppliers | 440/4 | €134 | €1,530 | +€1,395 | +1,038% |
| Taxes, remuneration and social security | 45 | €655 | €2,039 | +€1,384 | +211% |
| Taxes | 450/3 | €655 | €2,039 | +€1,384 | +211% |
| Other amounts payable | 47/48 | €12,475 | €7,384 | -€5,090 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €3,714 | +€1,527 | +69.8% |
| Other operating charges | 640/8 | €1,447 | €400 | -€1,047 | -72.4% |
| Gross operating margin | 9900 | €9,856 | €22,509 | +€12,653 | +128% |
| Operating profit (loss) | 9901 | €6,222 | €18,395 | +€12,173 | +196% |
| Financial income | 75/76B | €10 | €9 | -€1 | -14.4% |
| Recurring financial income | 75 | €10 | €9 | -€1 | -14.4% |
| Financial charges | 65/66B | €90 | €85 | -€5 | -5.9% |
| Recurring financial charges | 65 | €90 | €85 | -€5 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €6,142 | €18,319 | +€12,177 | +198% |
| Income taxes | 67/77 | €1,729 | €3,912 | +€2,184 | +126% |
| Profit (loss) for the period | 9904 | €4,413 | €14,406 | +€9,993 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €4,413 | €14,406 | +€9,993 | +226% |
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 17 October 2026 via checked.be.