LDM Consulting: 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 Consulting
Largest movements
- Cash +€11,098
up €11,098 (+23.2%), from €47,924 to €59,022
mainly Other debts (+€70,588) and Net result for the year (+€8,727)
- Receivables within one year +€4,978
up €4,978 (+35.1%), from €14,199 to €19,177
of which Trade receivables: +€3,468
- Tangible fixed assets -€4,508
down €4,508 (-16.3%), from €27,697 to €23,189
of which Furniture and vehicles: -€2,728
- Other debts +€70,588
up €70,588 (+18,575,753%), from €0 to €70,588
- Profit (loss) carried forward -€61,861
down €61,861 (-72.8%), from €84,937 to €23,076
- Trade debts +€2,381
up €2,381 (+3,115%), from €76 to €2,458
- Gross operating margin -€5,275
down €5,275 (-20.0%), from €26,437 to €21,161
- Depreciation +€1,642
up €1,642 (+35.6%), from €4,612 to €6,254
- Other operating charges +€1,577
up €1,577 (+304%), from €519 to €2,096
- Taxes -€1,264
down €1,264 (-27.7%), from €4,569 to €3,305
- Financial charges -€438
down €438 (-35.7%), from €1,226 to €788
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 | €92,780 | €104,139 | +€11,359 | +12.2% |
| Fixed assets | 21/28 | €27,697 | €23,189 | -€4,508 | -16.3% |
| Tangible fixed assets | 22/27 | €27,697 | €23,189 | -€4,508 | -16.3% |
| Furniture and vehicles | 24 | €11,073 | €8,345 | -€2,728 | -24.6% |
| Other tangible fixed assets | 26 | €16,624 | €14,844 | -€1,780 | -10.7% |
| Current assets | 29/58 | €65,084 | €80,951 | +€15,867 | +24.4% |
| Amounts receivable within one year | 40/41 | €14,199 | €19,177 | +€4,978 | +35.1% |
| Trade receivables | 40 | €11,778 | €15,246 | +€3,468 | +29.4% |
| Other amounts receivable | 41 | €2,421 | €3,931 | +€1,510 | +62.4% |
| Cash at bank and in hand | 54/58 | €47,924 | €59,022 | +€11,098 | +23.2% |
| Deferred charges and accrued income | 490/1 | €2,961 | €2,752 | -€209 | -7.1% |
| Total equity and liabilities | 10/49 | €92,780 | €104,139 | +€11,359 | +12.2% |
| Equity | 10/15 | €88,937 | €27,076 | -€61,861 | -69.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,937 | €23,076 | -€61,861 | -72.8% |
| Amounts payable | 17/49 | €3,843 | €77,064 | +€73,220 | +1,905% |
| Amounts payable within one year | 42/48 | €3,715 | €76,783 | +€73,068 | +1,967% |
| Trade debts | 44 | €76 | €2,458 | +€2,381 | +3,115% |
| Suppliers | 440/4 | €76 | €2,458 | +€2,381 | +3,115% |
| Taxes, remuneration and social security | 45 | €3,638 | €3,737 | +€99 | +2.7% |
| Taxes | 450/3 | €3,638 | €3,737 | +€99 | +2.7% |
| Other amounts payable | 47/48 | €0 | €70,588 | +€70,588 | +18,575,753% |
| Accrued charges and deferred income | 492/3 | €128 | €281 | +€153 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,612 | €6,254 | +€1,642 | +35.6% |
| Other operating charges | 640/8 | €519 | €2,096 | +€1,577 | +304% |
| Gross operating margin | 9900 | €26,437 | €21,161 | -€5,275 | -20.0% |
| Operating profit (loss) | 9901 | €21,305 | €12,811 | -€8,494 | -39.9% |
| Financial income | 75/76B | €0 | €9 | +€9 | +2,033% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +2,033% |
| Financial charges | 65/66B | €1,226 | €788 | -€438 | -35.7% |
| Recurring financial charges | 65 | €1,226 | €788 | -€438 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €20,080 | €12,032 | -€8,048 | -40.1% |
| Income taxes | 67/77 | €4,569 | €3,305 | -€1,264 | -27.7% |
| Profit (loss) for the period | 9904 | €15,511 | €8,727 | -€6,784 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,511 | €8,727 | -€6,784 | -43.7% |
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 17 October 2026 via checked.be.