LDM CON: what changed
Two fiscal 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.
LDM CON
Largest movements
- Cash +€41,387
up €41,387 (+177.0%), from €23,378 to €64,765
mainly Net result for the year (+€33,498) and Tax, wage and social debts (+€13,018)
- Receivables within one year +€7,175
up €7,175 (+57.1%), from €12,572 to €19,748
of which Other amounts receivable: +€3,980
- Deferred charges and accrued income +€1,776
new in 2025: €1,776
- Reserves +€33,498
up €33,498 (+215.8%), from €15,519 to €49,018
- Tax, wage and social debts +€13,018
up €13,018 (+90.8%), from €14,340 to €27,358
of which Taxes: +€13,018
- Trade debts +€3,822
up €3,822 (+350.2%), from €1,091 to €4,913
- Gross operating margin +€24,397
up €24,397 (+115.3%), from €21,165 to €45,561
- Taxes +€6,658
up €6,658 (+127.5%), from €5,222 to €11,881
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 | €35,950 | €86,288 | +€50,338 | +140.0% |
| Current assets | 29/58 | €35,950 | €86,288 | +€50,338 | +140.0% |
| Amounts receivable within one year | 40/41 | €12,572 | €19,748 | +€7,175 | +57.1% |
| Trade receivables | 40 | €12,349 | €15,545 | +€3,196 | +25.9% |
| Other amounts receivable | 41 | €223 | €4,203 | +€3,980 | +1785.5% |
| Cash at bank and in hand | 54/58 | €23,378 | €64,765 | +€41,387 | +177.0% |
| Deferred charges and accrued income | 490/1 | - | €1,776 | +€1,776 | |
| Total equity and liabilities | 10/49 | €35,950 | €86,288 | +€50,338 | +140.0% |
| Equity | 10/15 | €20,519 | €54,018 | +€33,498 | +163.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,519 | €49,018 | +€33,498 | +215.8% |
| Distributable reserves | 133 | €15,519 | €49,018 | +€33,498 | +215.8% |
| Amounts payable | 17/49 | €15,431 | €32,270 | +€16,840 | +109.1% |
| Amounts payable within one year | 42/48 | €15,431 | €32,270 | +€16,840 | +109.1% |
| Trade debts | 44 | €1,091 | €4,913 | +€3,822 | +350.2% |
| Suppliers | 440/4 | €1,091 | €4,913 | +€3,822 | +350.2% |
| Taxes, remuneration and social security | 45 | €14,340 | €27,358 | +€13,018 | +90.8% |
| Taxes | 450/3 | €11,540 | €24,558 | +€13,018 | +112.8% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other operating charges | 640/8 | €346 | €128 | -€218 | -63.0% |
| Gross operating margin | 9900 | €21,165 | €45,561 | +€24,397 | +115.3% |
| Operating profit (loss) | 9901 | €20,819 | €45,433 | +€24,615 | +118.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €77 | €54 | -€23 | -29.8% |
| Recurring financial charges | 65 | €77 | €54 | -€23 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €20,742 | €45,379 | +€24,637 | +118.8% |
| Income taxes | 67/77 | €5,222 | €11,881 | +€6,658 | +127.5% |
| Profit (loss) for the period | 9904 | €15,519 | €33,498 | +€17,979 | +115.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,519 | €33,498 | +€17,979 | +115.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.