LDCDH AVOCATS: 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.
LDCDH AVOCATS
Largest movements
- Cash +€29,218
up €29,218 (+66.7%), from €43,785 to €73,003
mainly Net result for the year (+€27,325) and Receivables within one year (+€7,200)
- Receivables within one year -€7,200
down €7,200 (-100%), from €7,200 to €0
- Profit (loss) carried forward +€27,325
up €27,325 (+68.8%), from €39,718 to €67,043
- Tax, wage and social debts -€4,719
down €4,719 (-43.0%), from €10,961 to €6,243
- Gross operating margin +€8,231
up €8,231 (+29.0%), from €28,349 to €36,580
- Taxes +€911
up €911 (+13.1%), from €6,933 to €7,844
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 | €54,245 | €77,184 | +€22,939 | +42.3% |
| Fixed assets | 21/28 | €3,246 | €3,576 | +€329 | +10.1% |
| Tangible fixed assets | 22/27 | €3,246 | €3,576 | +€329 | +10.1% |
| Plant, machinery and equipment | 23 | €588 | €121 | -€467 | -79.3% |
| Furniture and vehicles | 24 | €1,313 | €689 | -€624 | -47.5% |
| Other tangible fixed assets | 26 | €1,345 | €2,765 | +€1,420 | +106% |
| Current assets | 29/58 | €50,999 | €73,608 | +€22,609 | +44.3% |
| Amounts receivable within one year | 40/41 | €7,200 | €0 | -€7,200 | -100% |
| Trade receivables | 40 | €7,200 | €0 | -€7,200 | -100% |
| Cash at bank and in hand | 54/58 | €43,785 | €73,003 | +€29,218 | +66.7% |
| Deferred charges and accrued income | 490/1 | €14 | €605 | +€591 | +4,294% |
| Total equity and liabilities | 10/49 | €54,245 | €77,184 | +€22,939 | +42.3% |
| Equity | 10/15 | €42,218 | €69,543 | +€27,325 | +64.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,718 | €67,043 | +€27,325 | +68.8% |
| Amounts payable | 17/49 | €12,027 | €7,641 | -€4,386 | -36.5% |
| Amounts payable within one year | 42/48 | €12,027 | €7,641 | -€4,386 | -36.5% |
| Trade debts | 44 | €182 | €932 | +€750 | +412% |
| Suppliers | 440/4 | €182 | €932 | +€750 | +412% |
| Taxes, remuneration and social security | 45 | €10,961 | €6,243 | -€4,719 | -43.0% |
| Taxes | 450/3 | €10,961 | €6,243 | -€4,719 | -43.0% |
| Other amounts payable | 47/48 | €884 | €466 | -€418 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,471 | €1,471 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €67 | +€67 | |
| Gross operating margin | 9900 | €28,349 | €36,580 | +€8,231 | +29.0% |
| Operating profit (loss) | 9901 | €26,878 | €35,042 | +€8,164 | +30.4% |
| Financial income | 75/76B | €121 | €197 | +€77 | +63.8% |
| Recurring financial income | 75 | €121 | €197 | +€77 | +63.8% |
| Financial charges | 65/66B | €72 | €71 | -€1 | -1.5% |
| Recurring financial charges | 65 | €72 | €71 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €26,926 | €35,169 | +€8,242 | +30.6% |
| Income taxes | 67/77 | €6,933 | €7,844 | +€911 | +13.1% |
| Profit (loss) for the period | 9904 | €19,994 | €27,325 | +€7,331 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,994 | €27,325 | +€7,331 | +36.7% |
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 20 October 2026 via checked.be.