LDJ Bodywork Specialist: what changed
LDJ Bodywork Specialist
Largest movements
- Receivables within one year +€31,347
up €31,347 (+153%), from €20,534 to €51,881
of which Other amounts receivable: +€32,929
- Tangible fixed assets -€4,624
down €4,624 (-33.3%), from €13,907 to €9,283
- Tax, wage and social debts +€15,405
up €15,405 (+156%), from €9,899 to €25,304
- Profit (loss) carried forward +€14,035
up €14,035 (+116%), from €12,057 to €26,092
- Current portion of long-term debt -€3,991
down €3,991 (-60.3%), from €6,617 to €2,626
- Trade debts +€2,979
up €2,979 (+77.1%), from €3,866 to €6,845
- Debts after one year -€2,123
down €2,123 (-100%), from €2,123 to €0
- Gross operating margin +€9,538
up €9,538 (+69.2%), from €13,788 to €23,327
- Turnover +€6,615
up €6,615 (+7.7%), from €86,160 to €92,775
- Other operating charges -€4,847
down €4,847 (-99.8%), from €4,856 to €9
- Taxes +€3,185
up €3,185 (+493%), from €646 to €3,831
- Purchases and services -€2,924
down €2,924 (-4.0%), from €72,372 to €69,448
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,063 | €61,494 | +€26,431 | +75.4% |
| Formation expenses | 20 | €480 | €280 | -€200 | -41.7% |
| Fixed assets | 21/28 | €13,957 | €9,333 | -€4,624 | -33.1% |
| Tangible fixed assets | 22/27 | €13,907 | €9,283 | -€4,624 | -33.3% |
| Furniture and vehicles | 24 | €13,907 | €9,283 | -€4,624 | -33.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €20,626 | €51,881 | +€31,256 | +152% |
| Amounts receivable within one year | 40/41 | €20,534 | €51,881 | +€31,347 | +153% |
| Trade receivables | 40 | €1,597 | €15 | -€1,582 | -99.1% |
| Other amounts receivable | 41 | €18,937 | €51,866 | +€32,929 | +174% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €92 | €0 | -€92 | -100% |
| Total equity and liabilities | 10/49 | €35,063 | €61,494 | +€26,431 | +75.4% |
| Equity | 10/15 | €12,557 | €26,592 | +€14,035 | +112% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,057 | €26,092 | +€14,035 | +116% |
| Amounts payable | 17/49 | €22,505 | €34,902 | +€12,397 | +55.1% |
| Amounts payable after more than one year | 17 | €2,123 | €0 | -€2,123 | -100% |
| Financial debts | 170/4 | €2,123 | €0 | -€2,123 | -100% |
| Amounts payable within one year | 42/48 | €20,382 | €34,902 | +€14,520 | +71.2% |
| Current portion of amounts payable after more than one year | 42 | €6,617 | €2,626 | -€3,991 | -60.3% |
| Financial debts | 43 | - | €128 | +€128 | |
| Credit institutions | 430/8 | - | €128 | +€128 | |
| Trade debts | 44 | €3,866 | €6,845 | +€2,979 | +77.1% |
| Suppliers | 440/4 | €3,866 | €6,845 | +€2,979 | +77.1% |
| Taxes, remuneration and social security | 45 | €9,899 | €25,304 | +€15,405 | +156% |
| Taxes | 450/3 | €9,899 | €25,304 | +€15,405 | +156% |
| Turnover | 70 | €86,160 | €92,775 | +€6,615 | +7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,372 | €69,448 | -€2,924 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,369 | €4,824 | -€545 | -10.1% |
| Other operating charges | 640/8 | €4,856 | €9 | -€4,847 | -99.8% |
| Gross operating margin | 9900 | €13,788 | €23,327 | +€9,538 | +69.2% |
| Operating profit (loss) | 9901 | €3,563 | €18,493 | +€14,930 | +419% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €626 | €627 | +€1 | +0.2% |
| Recurring financial charges | 65 | €626 | €627 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €2,937 | €17,866 | +€14,929 | +508% |
| Income taxes | 67/77 | €646 | €3,831 | +€3,185 | +493% |
| Profit (loss) for the period | 9904 | €2,291 | €14,035 | +€11,744 | +513% |
| Profit (loss) for the period to be appropriated | 9905 | €2,291 | €14,035 | +€11,744 | +513% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.