LDH ACCOUNTANCY: 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.
LDH ACCOUNTANCY
Largest movements
- Current investments +€44,926
new in 2025: €44,926
- Cash +€1,502
up €1,502 (+5.8%), from €25,921 to €27,423
mainly Net result for the year (+€44,885) and Trade debts (+€2,498)
- Reserves +€44,135
up €44,135 (+901%), from €4,899 to €49,035
- Tax, wage and social debts -€2,787
down €2,787 (-30.9%), from €9,025 to €6,238
- Trade debts +€2,498
up €2,498 (+1,757%), from €142 to €2,640
- Other debts +€1,214
up €1,214 (+16.3%), from €7,424 to €8,638
- Accrued charges and deferred income +€981
up €981 (+1,006%), from €98 to €1,079
- Gross operating margin +€50,973
up €50,973 (+661%), from €7,712 to €58,686
- Taxes +€10,860
up €10,860 (+609%), from €1,784 to €12,644
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 | €26,588 | €72,629 | +€46,040 | +173% |
| Current assets | 29/58 | €26,588 | €72,629 | +€46,040 | +173% |
| Amounts receivable within one year | 40/41 | €354 | - | -€354 | |
| Trade receivables | 40 | €171 | - | -€171 | |
| Other amounts receivable | 41 | €183 | - | -€183 | |
| Current investments | 50/53 | - | €44,926 | +€44,926 | |
| Cash at bank and in hand | 54/58 | €25,921 | €27,423 | +€1,502 | +5.8% |
| Deferred charges and accrued income | 490/1 | €314 | €280 | -€34 | -10.8% |
| Total equity and liabilities | 10/49 | €26,588 | €72,629 | +€46,040 | +173% |
| Equity | 10/15 | €9,899 | €54,035 | +€44,135 | +446% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,899 | €49,035 | +€44,135 | +901% |
| Distributable reserves | 133 | €4,899 | €49,035 | +€44,135 | +901% |
| Amounts payable | 17/49 | €16,689 | €18,594 | +€1,905 | +11.4% |
| Amounts payable within one year | 42/48 | €16,591 | €17,515 | +€924 | +5.6% |
| Trade debts | 44 | €142 | €2,640 | +€2,498 | +1,757% |
| Suppliers | 440/4 | €142 | €2,640 | +€2,498 | +1,757% |
| Taxes, remuneration and social security | 45 | €9,025 | €6,238 | -€2,787 | -30.9% |
| Taxes | 450/3 | €9,025 | €6,238 | -€2,787 | -30.9% |
| Other amounts payable | 47/48 | €7,424 | €8,638 | +€1,214 | +16.3% |
| Accrued charges and deferred income | 492/3 | €98 | €1,079 | +€981 | +1,006% |
| Other operating charges | 640/8 | €181 | €528 | +€347 | +191% |
| Gross operating margin | 9900 | €7,712 | €58,686 | +€50,973 | +661% |
| Operating profit (loss) | 9901 | €7,531 | €58,158 | +€50,627 | +672% |
| Financial charges | 65/66B | €98 | €628 | +€531 | +544% |
| Recurring financial charges | 65 | €98 | €628 | +€531 | +544% |
| Profit (loss) for the period before taxes | 9903 | €7,433 | €57,529 | +€50,096 | +674% |
| Income taxes | 67/77 | €1,784 | €12,644 | +€10,860 | +609% |
| Profit (loss) for the period | 9904 | €5,649 | €44,885 | +€39,236 | +695% |
| Profit (loss) for the period to be appropriated | 9905 | €5,649 | €44,885 | +€39,236 | +695% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.