LDD Gestion: 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.
LDD Gestion
Largest movements
- Receivables within one year +€41,799
up €41,799 (+106.7%), from €39,190 to €80,989
of which Trade receivables: +€30,750
- Cash +€4,098
up €4,098 (+16890.4%), from €24 to €4,122
mainly Other debts (+€39,678) and Trade debts (+€15,012)
- Deferred charges and accrued income -€2,643
no longer reported in 2024 (was €2,643)
- Other debts +€39,678
up €39,678 (+102.8%), from €38,600 to €78,278
- Trade debts +€15,012
up €15,012 (+305.6%), from €4,912 to €19,924
- Tax, wage and social debts -€7,294
down €7,294 (-97.0%), from €7,516 to €223
- Profit (loss) carried forward -€4,138
down €4,138 (-38.8%), from -€10,677 to -€14,814
- Gross operating margin +€12,763
up €12,763 (+89.5%), from -€14,268 to -€1,505
- Financial charges +€944
up €944 (+108.0%), from €873 to €1,817
- Other operating charges -€600
down €600 (-43.5%), from €1,380 to €780
- Taxes -€151
down €151 (-81.0%), from €187 to €36
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.
Cash bridge derived
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 | €41,857 | €85,111 | +€43,254 | +103.3% |
| Current assets | 29/58 | €41,857 | €85,111 | +€43,254 | +103.3% |
| Amounts receivable within one year | 40/41 | €39,190 | €80,989 | +€41,799 | +106.7% |
| Trade receivables | 40 | €10,000 | €40,750 | +€30,750 | +307.5% |
| Other amounts receivable | 41 | €29,190 | €40,239 | +€11,049 | +37.9% |
| Cash at bank and in hand | 54/58 | €24 | €4,122 | +€4,098 | +16890.4% |
| Deferred charges and accrued income | 490/1 | €2,643 | - | -€2,643 | |
| Total equity and liabilities | 10/49 | €41,857 | €85,111 | +€43,254 | +103.3% |
| Equity | 10/15 | -€9,177 | -€13,314 | -€4,138 | -45.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,677 | -€14,814 | -€4,138 | -38.8% |
| Amounts payable | 17/49 | €51,034 | €98,425 | +€47,391 | +92.9% |
| Amounts payable within one year | 42/48 | €51,028 | €98,425 | +€47,397 | +92.9% |
| Trade debts | 44 | €4,912 | €19,924 | +€15,012 | +305.6% |
| Suppliers | 440/4 | €4,912 | €19,924 | +€15,012 | +305.6% |
| Taxes, remuneration and social security | 45 | €7,516 | €223 | -€7,294 | -97.0% |
| Taxes | 450/3 | €7,516 | €223 | -€7,294 | -97.0% |
| Other amounts payable | 47/48 | €38,600 | €78,278 | +€39,678 | +102.8% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Non-recurring operating income | 76A | - | €6,045 | +€6,045 | |
| Other operating charges | 640/8 | €1,380 | €780 | -€600 | -43.5% |
| Gross operating margin | 9900 | -€14,268 | -€1,505 | +€12,763 | +89.5% |
| Operating profit (loss) | 9901 | -€15,648 | -€2,285 | +€13,363 | +85.4% |
| Financial charges | 65/66B | €873 | €1,817 | +€944 | +108.0% |
| Recurring financial charges | 65 | €873 | €1,817 | +€944 | +108.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,521 | -€4,102 | +€12,419 | +75.2% |
| Income taxes | 67/77 | €187 | €36 | -€151 | -81.0% |
| Profit (loss) for the period | 9904 | -€16,708 | -€4,138 | +€12,571 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,708 | -€4,138 | +€12,571 | +75.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.