LDECELLE: 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.
LDECELLE
Largest movements
- Receivables within one year -€15,012
down €15,012 (-6.6%), from €227,147 to €212,135
of which Other amounts receivable: -€21,605
- Tax, wage and social debts -€21,818
down €21,818 (-53.6%), from €40,680 to €18,863
- Profit (loss) carried forward +€20,378
up €20,378 (+14.0%), from €145,406 to €165,785
- Advances received -€9,075
down €9,075 (-38.1%), from €23,835 to €14,760
- Gross operating margin +€39,888
up €39,888 (+1,518%), from €2,628 to €42,516
- Taxes +€11,063
up €11,063 (+1,300%), from €851 to €11,913
- Other operating charges +€3,166
up €3,166 (+75.1%), from €4,217 to €7,383
- Financial charges -€1,759
down €1,759 (-39.7%), from €4,427 to €2,668
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 | €228,487 | €217,079 | -€11,409 | -5.0% |
| Fixed assets | 21/28 | - | €1,694 | +€1,694 | |
| Tangible fixed assets | 22/27 | - | €1,694 | +€1,694 | |
| Furniture and vehicles | 24 | - | €1,694 | +€1,694 | |
| Current assets | 29/58 | €228,487 | €215,384 | -€13,103 | -5.7% |
| Amounts receivable within one year | 40/41 | €227,147 | €212,135 | -€15,012 | -6.6% |
| Trade receivables | 40 | €56,982 | €63,575 | +€6,592 | +11.6% |
| Other amounts receivable | 41 | €170,165 | €148,560 | -€21,605 | -12.7% |
| Cash at bank and in hand | 54/58 | €1,107 | €2,925 | +€1,817 | +164% |
| Deferred charges and accrued income | 490/1 | €233 | €325 | +€92 | +39.4% |
| Total equity and liabilities | 10/49 | €228,487 | €217,079 | -€11,409 | -5.0% |
| Equity | 10/15 | €153,466 | €173,845 | +€20,378 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,406 | €165,785 | +€20,378 | +14.0% |
| Amounts payable | 17/49 | €75,021 | €43,234 | -€31,787 | -42.4% |
| Amounts payable within one year | 42/48 | €75,021 | €43,234 | -€31,787 | -42.4% |
| Financial debts | 43 | €9,939 | €8,521 | -€1,418 | -14.3% |
| Credit institutions | 430/8 | €9,939 | €8,521 | -€1,418 | -14.3% |
| Trade debts | 44 | €566 | €1,090 | +€524 | +92.5% |
| Suppliers | 440/4 | €566 | €1,090 | +€524 | +92.5% |
| Advances received on contracts in progress | 46 | €23,835 | €14,760 | -€9,075 | -38.1% |
| Taxes, remuneration and social security | 45 | €40,680 | €18,863 | -€21,818 | -53.6% |
| Taxes | 450/3 | €40,680 | €18,863 | -€21,818 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €177 | +€177 | |
| Other operating charges | 640/8 | €4,217 | €7,383 | +€3,166 | +75.1% |
| Gross operating margin | 9900 | €2,628 | €42,516 | +€39,888 | +1,518% |
| Operating profit (loss) | 9901 | -€1,589 | €34,956 | +€36,546 | |
| Financial income | 75/76B | €36 | €4 | -€32 | -90.1% |
| Recurring financial income | 75 | €36 | €4 | -€32 | -90.1% |
| Financial charges | 65/66B | €4,427 | €2,668 | -€1,759 | -39.7% |
| Recurring financial charges | 65 | €4,427 | €2,668 | -€1,759 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,980 | €32,292 | +€38,272 | |
| Income taxes | 67/77 | €851 | €11,913 | +€11,063 | +1,300% |
| Profit (loss) for the period | 9904 | -€6,831 | €20,378 | +€27,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,831 | €20,378 | +€27,209 |
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 13 October 2026 via checked.be.