LDKOnsulting: 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.
LDKOnsulting
Largest movements
- Cash +€33,096
up €33,096 (+39.4%), from €83,920 to €117,016
mainly Other debts (+€163,029) and Net result for the year (+€54,894)
- Current investments +€15,000
up €15,000 (+46.2%), from €32,500 to €47,500
- Receivables within one year +€6,171
up €6,171 (+12.9%), from €47,825 to €53,996
- Tangible fixed assets -€2,580
down €2,580 (-26.9%), from €9,607 to €7,028
of which Land and buildings: -€2,234
- Other debts +€163,029
up €163,029 (+3,164%), from €5,153 to €168,181
- Profit (loss) carried forward -€139,092
no longer reported in 2025 (was €139,092)
- Tax, wage and social debts +€25,235
up €25,235 (+105%), from €23,999 to €49,234
of which Taxes: +€28,215
- Gross operating margin +€7,652
up €7,652 (+12.0%), from €63,908 to €71,560
- Financial income +€2,388
up €2,388 (+730%), from €327 to €2,716
- Other operating charges +€814
up €814 (+80.0%), from €1,018 to €1,832
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 | €175,412 | €227,061 | +€51,649 | +29.4% |
| Fixed assets | 21/28 | €10,732 | €8,153 | -€2,580 | -24.0% |
| Tangible fixed assets | 22/27 | €9,607 | €7,028 | -€2,580 | -26.9% |
| Land and buildings | 22 | €8,724 | €6,490 | -€2,234 | -25.6% |
| Plant, machinery and equipment | 23 | €883 | €537 | -€346 | -39.2% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €164,679 | €218,908 | +€54,229 | +32.9% |
| Amounts receivable within one year | 40/41 | €47,825 | €53,996 | +€6,171 | +12.9% |
| Trade receivables | 40 | €47,825 | €53,996 | +€6,171 | +12.9% |
| Current investments | 50/53 | €32,500 | €47,500 | +€15,000 | +46.2% |
| Cash at bank and in hand | 54/58 | €83,920 | €117,016 | +€33,096 | +39.4% |
| Deferred charges and accrued income | 490/1 | €434 | €396 | -€38 | -8.8% |
| Total equity and liabilities | 10/49 | €175,412 | €227,061 | +€51,649 | +29.4% |
| Equity | 10/15 | €144,092 | €5,000 | -€139,092 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,092 | - | -€139,092 | |
| Amounts payable | 17/49 | €31,319 | €222,061 | +€190,742 | +609% |
| Amounts payable within one year | 42/48 | €31,319 | €222,061 | +€190,742 | +609% |
| Financial debts | 43 | €204 | €651 | +€447 | +219% |
| Credit institutions | 430/8 | €204 | €651 | +€447 | +219% |
| Trade debts | 44 | €1,963 | €3,994 | +€2,031 | +103% |
| Suppliers | 440/4 | €1,963 | €3,994 | +€2,031 | +103% |
| Taxes, remuneration and social security | 45 | €23,999 | €49,234 | +€25,235 | +105% |
| Taxes | 450/3 | €21,018 | €49,234 | +€28,215 | +134% |
| Remuneration and social security | 454/9 | €2,981 | - | -€2,981 | |
| Other amounts payable | 47/48 | €5,153 | €168,181 | +€163,029 | +3,164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €2,580 | +€178 | +7.4% |
| Other operating charges | 640/8 | €1,018 | €1,832 | +€814 | +80.0% |
| Gross operating margin | 9900 | €63,908 | €71,560 | +€7,652 | +12.0% |
| Operating profit (loss) | 9901 | €60,489 | €67,148 | +€6,659 | +11.0% |
| Financial income | 75/76B | €327 | €2,716 | +€2,388 | +730% |
| Recurring financial income | 75 | €327 | €2,716 | +€2,388 | +730% |
| Financial charges | 65/66B | €203 | €181 | -€22 | -10.9% |
| Recurring financial charges | 65 | €203 | €181 | -€22 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €60,613 | €69,683 | +€9,070 | +15.0% |
| Income taxes | 67/77 | €14,221 | €14,789 | +€568 | +4.0% |
| Profit (loss) for the period | 9904 | €46,392 | €54,894 | +€8,502 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,392 | €54,894 | +€8,502 | +18.3% |
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 18 October 2026 via checked.be.