LDN.softplus: 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.
LDN.softplus
Largest movements
- Receivables within one year +€152,549
up €152,549 (+466.1%), from €32,726 to €185,276
of which Trade receivables: +€113,366
- Cash -€66,623
down €66,623 (-68.6%), from €97,106 to €30,483
mainly Receivables within one year (-€152,549) and Investment in fixed assets (net) (-€28,048)
- Tangible fixed assets +€22,876
up €22,876 (+45.7%), from €50,080 to €72,956
of which Assets under construction and advance payments: +€25,585
- Trade debts +€68,657
up €68,657 (+1568.7%), from €4,377 to €73,034
- Profit (loss) carried forward +€52,340
up €52,340 (+1499704.6%), from €3 to €52,343
- Tax, wage and social debts -€9,884
down €9,884 (-18.5%), from €53,408 to €43,525
of which Taxes: -€18,158
- Gross operating margin +€11,333
up €11,333 (+8.5%), from €133,813 to €145,145
- Depreciation +€4,878
up €4,878 (+1656.7%), from €294 to €5,172
- Taxes -€2,378
down €2,378 (-17.3%), from €13,770 to €11,393
- Staff costs -€2,350
down €2,350 (-3.0%), from €77,368 to €75,018
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,184 | €290,694 | +€110,510 | +61.3% |
| Fixed assets | 21/28 | €50,180 | €73,056 | +€22,876 | +45.6% |
| Tangible fixed assets | 22/27 | €50,080 | €72,956 | +€22,876 | +45.7% |
| Furniture and vehicles | 24 | €4,361 | €2,355 | -€2,007 | -46.0% |
| Leasing and similar rights | 25 | €2,109 | €1,406 | -€703 | -33.3% |
| Assets under construction and advance payments | 27 | €43,610 | €69,195 | +€25,585 | +58.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €130,005 | €217,639 | +€87,634 | +67.4% |
| Amounts receivable within one year | 40/41 | €32,726 | €185,276 | +€152,549 | +466.1% |
| Trade receivables | 40 | €27,634 | €141,000 | +€113,366 | +410.2% |
| Other amounts receivable | 41 | €5,093 | €44,276 | +€39,183 | +769.4% |
| Cash at bank and in hand | 54/58 | €97,106 | €30,483 | -€66,623 | -68.6% |
| Deferred charges and accrued income | 490/1 | €172 | €1,880 | +€1,708 | +990.4% |
| Total equity and liabilities | 10/49 | €180,184 | €290,694 | +€110,510 | +61.3% |
| Equity | 10/15 | €5,503 | €57,843 | +€52,340 | +951.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €52,343 | +€52,340 | +1499704.6% |
| Provisions and deferred taxes | 16 | €6,200 | €6,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,200 | €6,200 | = | 0.0% |
| Pensions and similar obligations | 160 | €6,200 | €6,200 | = | 0.0% |
| Amounts payable | 17/49 | €168,481 | €226,651 | +€58,170 | +34.5% |
| Amounts payable within one year | 42/48 | €168,481 | €226,651 | +€58,170 | +34.5% |
| Financial debts | 43 | €604 | - | -€604 | |
| Credit institutions | 430/8 | €604 | - | -€604 | |
| Trade debts | 44 | €4,377 | €73,034 | +€68,657 | +1568.7% |
| Suppliers | 440/4 | €4,377 | €73,034 | +€68,657 | +1568.7% |
| Taxes, remuneration and social security | 45 | €53,408 | €43,525 | -€9,884 | -18.5% |
| Taxes | 450/3 | €39,928 | €21,770 | -€18,158 | -45.5% |
| Remuneration and social security | 454/9 | €13,480 | €21,755 | +€8,275 | +61.4% |
| Other amounts payable | 47/48 | €110,092 | €110,092 | = | 0.0% |
| Turnover | 70 | €169,413 | €168,000 | -€1,413 | -0.8% |
| Remuneration, social security and pensions | 62 | €77,368 | €75,018 | -€2,350 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €5,172 | +€4,878 | +1656.7% |
| Other operating charges | 640/8 | €400 | - | -€400 | |
| Gross operating margin | 9900 | €133,813 | €145,145 | +€11,333 | +8.5% |
| Operating profit (loss) | 9901 | €55,751 | €64,956 | +€9,205 | +16.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,752 | €1,223 | -€1,529 | -55.6% |
| Recurring financial charges | 65 | €1,152 | €1,223 | +€71 | +6.2% |
| Non-recurring financial charges | 66B | €1,600 | - | -€1,600 | |
| Profit (loss) for the period before taxes | 9903 | €52,999 | €63,733 | +€10,733 | +20.3% |
| Income taxes | 67/77 | €13,770 | €11,393 | -€2,378 | -17.3% |
| Profit (loss) for the period | 9904 | €39,229 | €52,340 | +€13,111 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,229 | €52,340 | +€13,111 | +33.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.