LDM Consult: 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.
LDM Consult
Largest movements
- Cash +€5,384
up €5,384 (+84.9%), from €6,343 to €11,727
mainly Net result for the year (+€8,495) and Tax, wage and social debts (+€1,845)
- Receivables within one year +€2,045
up €2,045 (+22.2%), from €9,223 to €11,268
of which Other amounts receivable: +€1,103
- Deferred charges and accrued income +€432
up €432 (+29.6%), from €1,459 to €1,891
- Tangible fixed assets -€343
down €343 (-26.1%), from €1,314 to €971
- Profit (loss) carried forward +€8,495
up €8,495, from -€1,757 to €6,738
- Other debts -€2,071
down €2,071 (-97.4%), from €2,125 to €54
- Tax, wage and social debts +€1,845
up €1,845 (+28.5%), from €6,472 to €8,318
of which Taxes: +€2,397
- Trade debts -€752
down €752 (-31.7%), from €2,369 to €1,617
- Gross operating margin +€12,721
up €12,721 (+658.9%), from €1,931 to €14,651
- Taxes +€2,493
up €2,493 (+113.1%), from €2,204 to €4,697
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 | €18,739 | €26,257 | +€7,518 | +40.1% |
| Fixed assets | 21/28 | €1,714 | €1,371 | -€343 | -20.0% |
| Tangible fixed assets | 22/27 | €1,314 | €971 | -€343 | -26.1% |
| Furniture and vehicles | 24 | €1,314 | €971 | -€343 | -26.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €17,024 | €24,886 | +€7,862 | +46.2% |
| Amounts receivable within one year | 40/41 | €9,223 | €11,268 | +€2,045 | +22.2% |
| Trade receivables | 40 | €9,223 | €10,165 | +€942 | +10.2% |
| Other amounts receivable | 41 | - | €1,103 | +€1,103 | |
| Cash at bank and in hand | 54/58 | €6,343 | €11,727 | +€5,384 | +84.9% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,891 | +€432 | +29.6% |
| Total equity and liabilities | 10/49 | €18,739 | €26,257 | +€7,518 | +40.1% |
| Equity | 10/15 | €7,772 | €16,268 | +€8,495 | +109.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,530 | €6,530 | = | 0.0% |
| Distributable reserves | 133 | €6,530 | €6,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,757 | €6,738 | +€8,495 | |
| Amounts payable | 17/49 | €10,966 | €9,989 | -€977 | -8.9% |
| Amounts payable within one year | 42/48 | €10,966 | €9,989 | -€977 | -8.9% |
| Trade debts | 44 | €2,369 | €1,617 | -€752 | -31.7% |
| Suppliers | 440/4 | €2,369 | €1,617 | -€752 | -31.7% |
| Taxes, remuneration and social security | 45 | €6,472 | €8,318 | +€1,845 | +28.5% |
| Taxes | 450/3 | €3,723 | €6,120 | +€2,397 | +64.4% |
| Remuneration and social security | 454/9 | €2,749 | €2,198 | -€551 | -20.1% |
| Other amounts payable | 47/48 | €2,125 | €54 | -€2,071 | -97.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €343 | +€0 | 0.0% |
| Other operating charges | 640/8 | €986 | €949 | -€37 | -3.8% |
| Gross operating margin | 9900 | €1,931 | €14,651 | +€12,721 | +658.9% |
| Operating profit (loss) | 9901 | €601 | €13,359 | +€12,758 | +2122.1% |
| Financial charges | 65/66B | €154 | €167 | +€13 | +8.3% |
| Recurring financial charges | 65 | €154 | €167 | +€13 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €447 | €13,192 | +€12,745 | +2851.8% |
| Income taxes | 67/77 | €2,204 | €4,697 | +€2,493 | +113.1% |
| Profit (loss) for the period | 9904 | -€1,757 | €8,495 | +€10,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,757 | €8,495 | +€10,252 |
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 11 October 2026 via checked.be.