LDBV CONSULTING: 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.
LDBV CONSULTING
Largest movements
- Cash +€19,983
up €19,983 (+155%), from €12,883 to €32,866
mainly Depreciation (+€12,294) and Tax, wage and social debts (+€11,917)
- Receivables within one year -€10,409
down €10,409 (-24.0%), from €43,300 to €32,890
of which Other amounts receivable: -€9,080
- Deferred charges and accrued income -€2,727
down €2,727 (-52.2%), from €5,229 to €2,502
- Tax, wage and social debts +€11,917
up €11,917 (+673%), from €1,771 to €13,688
- Other debts -€11,888
down €11,888 (-70.4%), from €16,893 to €5,004
- Reserves +€10,584
up €10,584 (+20.3%), from €52,086 to €62,670
of which Distributable reserves: +€10,584
- Debts after one year -€4,309
down €4,309 (-38.1%), from €11,303 to €6,994
- Trade debts +€1,949
up €1,949 (+20.1%), from €9,671 to €11,619
- Gross operating margin +€12,204
up €12,204 (+56.1%), from €21,774 to €33,978
- Taxes +€1,614
up €1,614 (+34.6%), from €4,662 to €6,276
- Financial charges +€696
up €696 (+20.3%), from €3,421 to €4,117
- Other operating charges +€421
up €421 (+142%), from €295 to €716
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 | €98,833 | €106,169 | +€7,336 | +7.4% |
| Fixed assets | 21/28 | €37,421 | €37,912 | +€490 | +1.3% |
| Tangible fixed assets | 22/27 | €37,058 | €37,549 | +€490 | +1.3% |
| Plant, machinery and equipment | 23 | €28,597 | €26,127 | -€2,469 | -8.6% |
| Furniture and vehicles | 24 | €8,462 | €11,422 | +€2,960 | +35.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €61,412 | €68,258 | +€6,846 | +11.1% |
| Amounts receivable within one year | 40/41 | €43,300 | €32,890 | -€10,409 | -24.0% |
| Trade receivables | 40 | €32,517 | €31,188 | -€1,329 | -4.1% |
| Other amounts receivable | 41 | €10,783 | €1,702 | -€9,080 | -84.2% |
| Cash at bank and in hand | 54/58 | €12,883 | €32,866 | +€19,983 | +155% |
| Deferred charges and accrued income | 490/1 | €5,229 | €2,502 | -€2,727 | -52.2% |
| Total equity and liabilities | 10/49 | €98,833 | €106,169 | +€7,336 | +7.4% |
| Equity | 10/15 | €52,586 | €63,170 | +€10,584 | +20.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Reserves | 13 | €52,086 | €62,670 | +€10,584 | +20.3% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €52,036 | €62,620 | +€10,584 | +20.3% |
| Amounts payable | 17/49 | €46,247 | €42,999 | -€3,248 | -7.0% |
| Amounts payable after more than one year | 17 | €11,303 | €6,994 | -€4,309 | -38.1% |
| Financial debts | 170/4 | €11,303 | €6,994 | -€4,309 | -38.1% |
| Amounts payable within one year | 42/48 | €34,943 | €36,005 | +€1,062 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €6,608 | €5,694 | -€915 | -13.8% |
| Trade debts | 44 | €9,671 | €11,619 | +€1,949 | +20.1% |
| Suppliers | 440/4 | €9,671 | €11,619 | +€1,949 | +20.1% |
| Taxes, remuneration and social security | 45 | €1,771 | €13,688 | +€11,917 | +673% |
| Taxes | 450/3 | €1,771 | €13,688 | +€11,917 | +673% |
| Other amounts payable | 47/48 | €16,893 | €5,004 | -€11,888 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,166 | €12,294 | +€128 | +1.1% |
| Other operating charges | 640/8 | €295 | €716 | +€421 | +142% |
| Gross operating margin | 9900 | €21,774 | €33,978 | +€12,204 | +56.1% |
| Operating profit (loss) | 9901 | €9,312 | €20,968 | +€11,655 | +125% |
| Financial income | 75/76B | €1 | €9 | +€8 | +817% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +817% |
| Financial charges | 65/66B | €3,421 | €4,117 | +€696 | +20.3% |
| Recurring financial charges | 65 | €3,421 | €4,117 | +€696 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €5,892 | €16,860 | +€10,968 | +186% |
| Income taxes | 67/77 | €4,662 | €6,276 | +€1,614 | +34.6% |
| Profit (loss) for the period | 9904 | €1,230 | €10,584 | +€9,354 | +761% |
| Profit (loss) for the period to be appropriated | 9905 | €1,230 | €10,584 | +€9,354 | +761% |
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 19 October 2026 via checked.be.