LDP 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.
LDP CONSULTING
Largest movements
- Tangible fixed assets -€5,676
down €5,676 (-33.0%), from €17,191 to €11,514
- Receivables within one year -€4,809
down €4,809 (-57.5%), from €8,359 to €3,550
of which Trade receivables: -€5,309
- Cash +€3,671
up €3,671 (+160.9%), from €2,282 to €5,953
mainly Depreciation (+€7,652) and Receivables within one year (+€4,809)
- Short-term financial debts -€2,924
down €2,924 (-56.7%), from €5,153 to €2,230
- Debts after one year -€2,230
no longer reported in 2025 (was €2,230)
- Tax, wage and social debts -€1,726
down €1,726 (-89.9%), from €1,921 to €195
- Reserves +€1,711
up €1,711 (+39.7%), from €4,310 to €6,021
of which Distributable reserves: +€1,711
- Trade debts -€881
down €881 (-56.7%), from €1,555 to €673
- Taxes -€780
down €780 (-45.5%), from €1,714 to €935
- Financial charges -€253
down €253 (-44.3%), from €572 to €319
- Gross operating margin -€166
down €166 (-1.4%), from €11,576 to €11,411
- Depreciation -€137
down €137 (-1.8%), from €7,789 to €7,652
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 | €27,831 | €21,018 | -€6,813 | -24.5% |
| Fixed assets | 21/28 | €17,191 | €11,514 | -€5,676 | -33.0% |
| Tangible fixed assets | 22/27 | €17,191 | €11,514 | -€5,676 | -33.0% |
| Furniture and vehicles | 24 | €17,191 | €11,514 | -€5,676 | -33.0% |
| Current assets | 29/58 | €10,640 | €9,503 | -€1,137 | -10.7% |
| Amounts receivable within one year | 40/41 | €8,359 | €3,550 | -€4,809 | -57.5% |
| Trade receivables | 40 | €8,359 | €3,050 | -€5,309 | -63.5% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €2,282 | €5,953 | +€3,671 | +160.9% |
| Total equity and liabilities | 10/49 | €27,831 | €21,018 | -€6,813 | -24.5% |
| Equity | 10/15 | €6,685 | €8,395 | +€1,711 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,310 | €6,021 | +€1,711 | +39.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,450 | €4,161 | +€1,711 | +69.8% |
| Profit (loss) carried forward | 14 | -€16,226 | -€16,226 | = | 0.0% |
| Amounts payable | 17/49 | €21,146 | €12,622 | -€8,524 | -40.3% |
| Amounts payable after more than one year | 17 | €2,230 | - | -€2,230 | |
| Financial debts | 170/4 | €2,230 | - | -€2,230 | |
| Amounts payable within one year | 42/48 | €18,917 | €12,622 | -€6,294 | -33.3% |
| Financial debts | 43 | €5,153 | €2,230 | -€2,924 | -56.7% |
| Credit institutions | 430/8 | €5,153 | €2,230 | -€2,924 | -56.7% |
| Trade debts | 44 | €1,555 | €673 | -€881 | -56.7% |
| Suppliers | 440/4 | €1,555 | €673 | -€881 | -56.7% |
| Taxes, remuneration and social security | 45 | €1,921 | €195 | -€1,726 | -89.9% |
| Taxes | 450/3 | €1,921 | €195 | -€1,726 | -89.9% |
| Other amounts payable | 47/48 | €10,288 | €9,525 | -€763 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,789 | €7,652 | -€137 | -1.8% |
| Other operating charges | 640/8 | €905 | €795 | -€110 | -12.2% |
| Gross operating margin | 9900 | €11,576 | €11,411 | -€166 | -1.4% |
| Operating profit (loss) | 9901 | €2,883 | €2,964 | +€81 | +2.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €572 | €319 | -€253 | -44.3% |
| Recurring financial charges | 65 | €572 | €319 | -€253 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €2,311 | €2,645 | +€334 | +14.5% |
| Income taxes | 67/77 | €1,714 | €935 | -€780 | -45.5% |
| Profit (loss) for the period | 9904 | €597 | €1,711 | +€1,114 | +186.6% |
| Profit (loss) for the period to be appropriated | 9905 | €597 | €1,711 | +€1,114 | +186.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.