LDC PEOPLE & STRATEGY: 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.
LDC PEOPLE & STRATEGY
Largest movements
- Tangible fixed assets +€67,343
new in 2025: €67,343
- Receivables within one year +€66,784
new in 2025: €66,784
of which Trade receivables: +€56,784
- Cash +€43,435
up €43,435 (+1,448%), from €3,000 to €46,435
mainly Net result for the year (+€78,018) and Debts after one year (+€58,866)
- Reserves +€78,018
new in 2025: €78,018
- Debts after one year +€58,866
new in 2025: €58,866
- Current portion of long-term debt +€18,410
new in 2025: €18,410
- Tax, wage and social debts +€13,772
new in 2025: €13,772
- Other debts +€5,812
new in 2025: €5,812
- Gross operating margin +€117,186
new in 2025: €117,186
- Taxes +€21,150
new in 2025: €21,150
- Depreciation +€14,427
new in 2025: €14,427
- Financial charges +€2,832
new in 2025: €2,832
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €3,000 | €182,112 | +€179,112 | +5,970% |
| Fixed assets | 21/28 | - | €67,343 | +€67,343 | |
| Tangible fixed assets | 22/27 | - | €67,343 | +€67,343 | |
| Furniture and vehicles | 24 | - | €67,343 | +€67,343 | |
| Current assets | 29/58 | €3,000 | €114,769 | +€111,769 | +3,726% |
| Amounts receivable within one year | 40/41 | - | €66,784 | +€66,784 | |
| Trade receivables | 40 | - | €56,784 | +€56,784 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €3,000 | €46,435 | +€43,435 | +1,448% |
| Deferred charges and accrued income | 490/1 | - | €1,550 | +€1,550 | |
| Total equity and liabilities | 10/49 | €3,000 | €182,112 | +€179,112 | +5,970% |
| Equity | 10/15 | €3,000 | €81,018 | +€78,018 | +2,601% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €78,018 | +€78,018 | |
| Distributable reserves | 133 | - | €78,018 | +€78,018 | |
| Amounts payable | 17/49 | - | €101,093 | +€101,093 | |
| Amounts payable after more than one year | 17 | - | €58,866 | +€58,866 | |
| Financial debts | 170/4 | - | €58,866 | +€58,866 | |
| Amounts payable within one year | 42/48 | - | €42,227 | +€42,227 | |
| Current portion of amounts payable after more than one year | 42 | - | €18,410 | +€18,410 | |
| Trade debts | 44 | - | €4,234 | +€4,234 | |
| Suppliers | 440/4 | - | €4,234 | +€4,234 | |
| Taxes, remuneration and social security | 45 | - | €13,772 | +€13,772 | |
| Taxes | 450/3 | - | €13,772 | +€13,772 | |
| Other amounts payable | 47/48 | - | €5,812 | +€5,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,427 | +€14,427 | |
| Other operating charges | 640/8 | - | €758 | +€758 | |
| Gross operating margin | 9900 | - | €117,186 | +€117,186 | |
| Operating profit (loss) | 9901 | - | €102,001 | +€102,001 | |
| Financial charges | 65/66B | - | €2,832 | +€2,832 | |
| Recurring financial charges | 65 | - | €2,832 | +€2,832 | |
| Profit (loss) for the period before taxes | 9903 | - | €99,168 | +€99,168 | |
| Income taxes | 67/77 | - | €21,150 | +€21,150 | |
| Profit (loss) for the period | 9904 | - | €78,018 | +€78,018 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €78,018 | +€78,018 |
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 27 October 2026 via checked.be.