LDC CONSULT: 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.
LDC CONSULT
Largest movements
- Cash +€11,743
up €11,743 (+73.0%), from €16,086 to €27,829
mainly Receivables within one year (+€9,349) and Other debts (+€6,906)
- Receivables within one year -€9,349
down €9,349 (-74.2%), from €12,596 to €3,246
of which Other amounts receivable: -€4,936
- Tangible fixed assets +€2,245
up €2,245 (+15.1%), from €14,842 to €17,087
of which Land and buildings: +€5,195
- Other debts +€6,906
up €6,906 (+335.3%), from €2,059 to €8,965
- Profit (loss) carried forward -€2,156
down €2,156 (-5.7%), from €38,081 to €35,925
- Gross operating margin -€1,487
down €1,487 (-28.5%), from €5,222 to €3,736
- Taxes -€1,119
down €1,119 (-73.5%), from €1,522 to €403
- Depreciation +€224
up €224 (+4.3%), from €5,211 to €5,435
- Financial charges -€221
down €221 (-80.4%), from €275 to €54
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 | €43,944 | €48,162 | +€4,218 | +9.6% |
| Formation expenses | 20 | €420 | - | -€420 | |
| Fixed assets | 21/28 | €14,842 | €17,087 | +€2,245 | +15.1% |
| Tangible fixed assets | 22/27 | €14,842 | €17,087 | +€2,245 | +15.1% |
| Land and buildings | 22 | - | €5,195 | +€5,195 | |
| Furniture and vehicles | 24 | €14,842 | €11,892 | -€2,950 | -19.9% |
| Current assets | 29/58 | €28,682 | €31,075 | +€2,394 | +8.3% |
| Amounts receivable within one year | 40/41 | €12,596 | €3,246 | -€9,349 | -74.2% |
| Trade receivables | 40 | €4,618 | €204 | -€4,414 | -95.6% |
| Other amounts receivable | 41 | €7,978 | €3,042 | -€4,936 | -61.9% |
| Cash at bank and in hand | 54/58 | €16,086 | €27,829 | +€11,743 | +73.0% |
| Total equity and liabilities | 10/49 | €43,944 | €48,162 | +€4,218 | +9.6% |
| Equity | 10/15 | €41,081 | €38,925 | -€2,156 | -5.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,081 | €35,925 | -€2,156 | -5.7% |
| Amounts payable | 17/49 | €2,863 | €9,237 | +€6,375 | +222.7% |
| Amounts payable within one year | 42/48 | €2,863 | €9,237 | +€6,375 | +222.7% |
| Trade debts | 44 | €531 | €247 | -€284 | -53.4% |
| Suppliers | 440/4 | €531 | €247 | -€284 | -53.4% |
| Taxes, remuneration and social security | 45 | €272 | €25 | -€247 | -90.8% |
| Taxes | 450/3 | €272 | €25 | -€247 | -90.8% |
| Other amounts payable | 47/48 | €2,059 | €8,965 | +€6,906 | +335.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,211 | €5,435 | +€224 | +4.3% |
| Gross operating margin | 9900 | €5,222 | €3,736 | -€1,487 | -28.5% |
| Operating profit (loss) | 9901 | €11 | -€1,699 | -€1,711 | |
| Financial charges | 65/66B | €275 | €54 | -€221 | -80.4% |
| Recurring financial charges | 65 | €275 | €54 | -€221 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | -€264 | -€1,753 | -€1,489 | -563.8% |
| Income taxes | 67/77 | €1,522 | €403 | -€1,119 | -73.5% |
| Profit (loss) for the period | 9904 | -€1,786 | -€2,156 | -€370 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,786 | -€2,156 | -€370 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.