LDG CONSULTANCY: 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.
LDG CONSULTANCY
Largest movements
- Cash -€12,389
down €12,389 (-22.2%), from €55,853 to €43,463
mainly Tax, wage and social debts (-€6,779) and Net result for the year (-€5,601)
- Tax, wage and social debts -€6,779
down €6,779 (-45.3%), from €14,961 to €8,182
of which Taxes: -€5,779
- Profit (loss) carried forward -€5,601
down €5,601 (-27.8%), from €20,144 to €14,543
- Gross operating margin -€40,109
down €40,109, from €37,482 to -€2,627
- Taxes -€9,353
down €9,353 (-98.7%), from €9,472 to €119
- Financial charges +€1,415
up €1,415 (+729.1%), from €194 to €1,609
- Other operating charges -€1,145
down €1,145 (-86.7%), from €1,320 to €175
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 | €58,977 | €46,175 | -€12,803 | -21.7% |
| Fixed assets | 21/28 | €1,834 | €1,607 | -€227 | -12.4% |
| Tangible fixed assets | 22/27 | €1,834 | €1,607 | -€227 | -12.4% |
| Furniture and vehicles | 24 | €1,834 | €1,607 | -€227 | -12.4% |
| Current assets | 29/58 | €57,143 | €44,567 | -€12,576 | -22.0% |
| Amounts receivable within one year | 40/41 | €1,290 | €1,104 | -€186 | -14.4% |
| Other amounts receivable | 41 | €1,290 | €1,104 | -€186 | -14.4% |
| Cash at bank and in hand | 54/58 | €55,853 | €43,463 | -€12,389 | -22.2% |
| Total equity and liabilities | 10/49 | €58,977 | €46,175 | -€12,803 | -21.7% |
| Equity | 10/15 | €43,144 | €37,543 | -€5,601 | -13.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,144 | €14,543 | -€5,601 | -27.8% |
| Amounts payable | 17/49 | €15,833 | €8,632 | -€7,202 | -45.5% |
| Amounts payable within one year | 42/48 | €15,833 | €8,632 | -€7,202 | -45.5% |
| Trade debts | 44 | - | €129 | +€129 | |
| Suppliers | 440/4 | - | €129 | +€129 | |
| Taxes, remuneration and social security | 45 | €14,961 | €8,182 | -€6,779 | -45.3% |
| Taxes | 450/3 | €13,961 | €8,182 | -€5,779 | -41.4% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €873 | €321 | -€551 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €985 | €1,135 | +€151 | +15.3% |
| Other operating charges | 640/8 | €1,320 | €175 | -€1,145 | -86.7% |
| Gross operating margin | 9900 | €37,482 | -€2,627 | -€40,109 | |
| Operating profit (loss) | 9901 | €35,177 | -€3,938 | -€39,115 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €194 | €1,609 | +€1,415 | +729.1% |
| Recurring financial charges | 65 | €194 | €1,609 | +€1,415 | +729.1% |
| Profit (loss) for the period before taxes | 9903 | €34,983 | -€5,482 | -€40,465 | |
| Income taxes | 67/77 | €9,472 | €119 | -€9,353 | -98.7% |
| Profit (loss) for the period | 9904 | €25,511 | -€5,601 | -€31,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,511 | -€5,601 | -€31,112 |
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 9 October 2026 via checked.be.