LDE 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.
LDE Consult
Largest movements
- Tangible fixed assets -€11,341
down €11,341 (-24.8%), from €45,706 to €34,365
- Cash +€2,331
up €2,331 (+4.9%), from €47,216 to €49,547
mainly Net result for the year (+€58,160) and Other debts (+€21,974)
- Reserves -€24,983
down €24,983 (-56.9%), from €43,907 to €18,924
of which Distributable reserves: -€24,983
- Other debts +€21,974
up €21,974 (+42.9%), from €51,196 to €73,170
- Tax, wage and social debts -€6,162
down €6,162 (-46.0%), from €13,391 to €7,229
No income-statement line moved by more than 1% of the activity.
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 | €110,684 | €101,894 | -€8,790 | -7.9% |
| Fixed assets | 21/28 | €45,706 | €34,365 | -€11,341 | -24.8% |
| Tangible fixed assets | 22/27 | €45,706 | €34,365 | -€11,341 | -24.8% |
| Furniture and vehicles | 24 | €45,706 | €34,365 | -€11,341 | -24.8% |
| Current assets | 29/58 | €64,977 | €67,529 | +€2,551 | +3.9% |
| Amounts receivable within one year | 40/41 | €16,133 | €16,109 | -€25 | -0.2% |
| Trade receivables | 40 | €16,133 | €15,933 | -€200 | -1.2% |
| Other amounts receivable | 41 | - | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €47,216 | €49,547 | +€2,331 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,628 | €1,873 | +€245 | +15.1% |
| Total equity and liabilities | 10/49 | €110,684 | €101,894 | -€8,790 | -7.9% |
| Equity | 10/15 | €45,907 | €20,924 | -€24,983 | -54.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,907 | €18,924 | -€24,983 | -56.9% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €43,707 | €18,724 | -€24,983 | -57.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €64,777 | €80,970 | +€16,193 | +25.0% |
| Amounts payable within one year | 42/48 | €64,777 | €80,970 | +€16,193 | +25.0% |
| Trade debts | 44 | €190 | €571 | +€381 | +200.4% |
| Suppliers | 440/4 | €190 | €571 | +€381 | +200.4% |
| Taxes, remuneration and social security | 45 | €13,391 | €7,229 | -€6,162 | -46.0% |
| Taxes | 450/3 | €13,391 | €7,229 | -€6,162 | -46.0% |
| Other amounts payable | 47/48 | €51,196 | €73,170 | +€21,974 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,000 | €11,341 | +€341 | +3.1% |
| Other operating charges | 640/8 | €497 | €511 | +€14 | +2.9% |
| Gross operating margin | 9900 | €87,537 | €86,891 | -€645 | -0.7% |
| Operating profit (loss) | 9901 | €76,039 | €75,039 | -€1,001 | -1.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €75,985 | €74,985 | -€1,001 | -1.3% |
| Income taxes | 67/77 | €16,436 | €16,825 | +€389 | +2.4% |
| Profit (loss) for the period | 9904 | €59,549 | €58,160 | -€1,390 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,549 | €58,160 | -€1,390 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.