LDBH: 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.
LDBH
Largest movements
- Cash +€2,049
up €2,049 (+44.2%), from €4,637 to €6,685
mainly Net result for the year (+€1,749) and Depreciation (+€546)
- Reserves +€1,700
up €1,700 (+20.1%), from €8,475 to €10,175
- Gross operating margin -€950
down €950 (-16.8%), from €5,647 to €4,697
- Depreciation -€418
down €418 (-43.3%), from €964 to €546
- Taxes -€204
down €204 (-19.0%), from €1,073 to €869
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 | €72,459 | €74,009 | +€1,550 | +2.1% |
| Fixed assets | 21/28 | €4,591 | €4,044 | -€546 | -11.9% |
| Tangible fixed assets | 22/27 | €4,591 | €4,044 | -€546 | -11.9% |
| Land and buildings | 22 | €3,498 | €3,498 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,093 | €547 | -€546 | -50.0% |
| Current assets | 29/58 | €67,868 | €69,964 | +€2,096 | +3.1% |
| Amounts receivable after more than one year | 29 | €17,443 | €17,443 | = | 0.0% |
| Trade receivables | 290 | €17,443 | €17,443 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,816 | €44,816 | = | 0.0% |
| Other amounts receivable | 41 | €44,816 | €44,816 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,637 | €6,685 | +€2,049 | +44.2% |
| Deferred charges and accrued income | 490/1 | €973 | €1,021 | +€48 | +4.9% |
| Total equity and liabilities | 10/49 | €72,459 | €74,009 | +€1,550 | +2.1% |
| Equity | 10/15 | €39,166 | €40,915 | +€1,749 | +4.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €8,475 | €10,175 | +€1,700 | +20.1% |
| Distributable reserves | 133 | €8,475 | €10,175 | +€1,700 | +20.1% |
| Profit (loss) carried forward | 14 | €10,231 | €10,280 | +€49 | +0.5% |
| Amounts payable | 17/49 | €33,293 | €33,093 | -€199 | -0.6% |
| Amounts payable within one year | 42/48 | €33,293 | €33,093 | -€199 | -0.6% |
| Trade debts | 44 | €1,000 | €1,000 | = | 0.0% |
| Suppliers | 440/4 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,068 | €869 | -€199 | -18.7% |
| Taxes | 450/3 | €1,068 | €869 | -€199 | -18.7% |
| Other amounts payable | 47/48 | €31,225 | €31,225 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €546 | -€418 | -43.3% |
| Other operating charges | 640/8 | €1,449 | €1,455 | +€6 | +0.4% |
| Gross operating margin | 9900 | €5,647 | €4,697 | -€950 | -16.8% |
| Operating profit (loss) | 9901 | €3,234 | €2,696 | -€538 | -16.6% |
| Financial charges | 65/66B | €77 | €78 | +€2 | +2.0% |
| Recurring financial charges | 65 | €77 | €78 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €3,158 | €2,618 | -€540 | -17.1% |
| Income taxes | 67/77 | €1,073 | €869 | -€204 | -19.0% |
| Profit (loss) for the period | 9904 | €2,085 | €1,749 | -€336 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,085 | €1,749 | -€336 | -16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.