LDIT: 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.
LDIT
Largest movements
- Cash +€117,956
up €117,956 (+265.3%), from €44,467 to €162,423
mainly Current investments (+€100,000) and Net result for the year (+€25,813)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€3,274
up €3,274 (+167.3%), from €1,958 to €5,232
of which Plant, machinery and equipment: +€3,651
- Reserves +€25,813
up €25,813 (+18.5%), from €139,853 to €165,666
- Tax, wage and social debts -€2,483
down €2,483 (-74.5%), from €3,333 to €850
- Gross operating margin +€6,279
up €6,279 (+25.3%), from €24,786 to €31,066
- Financial income +€2,336
up €2,336 (+556.3%), from €420 to €2,756
- Taxes +€1,726
up €1,726 (+33.3%), from €5,183 to €6,909
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 | €146,766 | €169,247 | +€22,481 | +15.3% |
| Fixed assets | 21/28 | €2,057 | €5,332 | +€3,274 | +159.1% |
| Tangible fixed assets | 22/27 | €1,958 | €5,232 | +€3,274 | +167.3% |
| Plant, machinery and equipment | 23 | €1,366 | €5,017 | +€3,651 | +267.4% |
| Furniture and vehicles | 24 | €592 | €215 | -€377 | -63.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €144,708 | €163,916 | +€19,207 | +13.3% |
| Amounts receivable within one year | 40/41 | €241 | €1,492 | +€1,251 | +518.8% |
| Other amounts receivable | 41 | €241 | €1,492 | +€1,251 | +518.8% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €44,467 | €162,423 | +€117,956 | +265.3% |
| Total equity and liabilities | 10/49 | €146,766 | €169,247 | +€22,481 | +15.3% |
| Equity | 10/15 | €141,853 | €167,666 | +€25,813 | +18.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €139,853 | €165,666 | +€25,813 | +18.5% |
| Distributable reserves | 133 | €139,853 | €165,666 | +€25,813 | +18.5% |
| Amounts payable | 17/49 | €4,913 | €1,581 | -€3,332 | -67.8% |
| Amounts payable within one year | 42/48 | €4,913 | €1,581 | -€3,332 | -67.8% |
| Trade debts | 44 | €1,580 | €731 | -€849 | -53.7% |
| Suppliers | 440/4 | €1,580 | €731 | -€849 | -53.7% |
| Taxes, remuneration and social security | 45 | €3,333 | €850 | -€2,483 | -74.5% |
| Taxes | 450/3 | €3,333 | €850 | -€2,483 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €891 | +€180 | +25.2% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €24,786 | €31,066 | +€6,279 | +25.3% |
| Operating profit (loss) | 9901 | €23,934 | €30,030 | +€6,096 | +25.5% |
| Financial income | 75/76B | €420 | €2,756 | +€2,336 | +556.3% |
| Recurring financial income | 75 | €420 | €2,756 | +€2,336 | +556.3% |
| Financial charges | 65/66B | €98 | €64 | -€34 | -34.5% |
| Recurring financial charges | 65 | €98 | €64 | -€34 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €24,256 | €32,722 | +€8,466 | +34.9% |
| Income taxes | 67/77 | €5,183 | €6,909 | +€1,726 | +33.3% |
| Profit (loss) for the period | 9904 | €19,073 | €25,813 | +€6,740 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,073 | €25,813 | +€6,740 | +35.3% |
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.