LDP Management & 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 Management & Consulting
Largest movements
- Cash +€10,174
up €10,174 (+9.1%), from €112,041 to €122,216
mainly Other debts (+€109,462) and Tax, wage and social debts (+€19,232)
- Receivables within one year -€3,615
down €3,615 (-35.1%), from €10,294 to €6,679
of which Other amounts receivable: -€5,998
- Tangible fixed assets -€1,761
down €1,761 (-7.8%), from €22,701 to €20,941
of which Land and buildings: -€1,516
- Reserves -€125,906
down €125,906 (-95.4%), from €131,952 to €6,046
- Other debts +€109,462
up €109,462, from €0 to €109,462
- Tax, wage and social debts +€19,232
up €19,232 (+280%), from €6,880 to €26,112
of which Taxes: +€19,232
- Trade debts +€2,028
up €2,028 (+109%), from €1,865 to €3,893
- Gross operating margin -€21,586
down €21,586 (-69.4%), from €31,082 to €9,496
- Taxes -€4,925
down €4,925 (-74.3%), from €6,628 to €1,703
- Depreciation +€653
up €653 (+27.7%), from €2,353 to €3,005
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 | €146,012 | €150,828 | +€4,816 | +3.3% |
| Fixed assets | 21/28 | €22,701 | €20,941 | -€1,761 | -7.8% |
| Tangible fixed assets | 22/27 | €22,701 | €20,941 | -€1,761 | -7.8% |
| Land and buildings | 22 | €14,204 | €12,688 | -€1,516 | -10.7% |
| Plant, machinery and equipment | 23 | €5,303 | €4,743 | -€560 | -10.6% |
| Furniture and vehicles | 24 | €3,194 | €3,509 | +€315 | +9.9% |
| Current assets | 29/58 | €123,310 | €129,887 | +€6,577 | +5.3% |
| Amounts receivable within one year | 40/41 | €10,294 | €6,679 | -€3,615 | -35.1% |
| Trade receivables | 40 | €0 | €2,383 | +€2,383 | |
| Other amounts receivable | 41 | €10,294 | €4,297 | -€5,998 | -58.3% |
| Cash at bank and in hand | 54/58 | €112,041 | €122,216 | +€10,174 | +9.1% |
| Deferred charges and accrued income | 490/1 | €975 | €992 | +€17 | +1.8% |
| Total equity and liabilities | 10/49 | €146,012 | €150,828 | +€4,816 | +3.3% |
| Equity | 10/15 | €136,952 | €11,046 | -€125,906 | -91.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,952 | €6,046 | -€125,906 | -95.4% |
| Distributable reserves | 133 | €131,952 | €6,046 | -€125,906 | -95.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,060 | €139,782 | +€130,722 | +1,443% |
| Amounts payable within one year | 42/48 | €8,745 | €139,467 | +€130,722 | +1,495% |
| Trade debts | 44 | €1,865 | €3,893 | +€2,028 | +109% |
| Suppliers | 440/4 | €1,865 | €3,893 | +€2,028 | +109% |
| Taxes, remuneration and social security | 45 | €6,880 | €26,112 | +€19,232 | +280% |
| Taxes | 450/3 | €4,680 | €23,912 | +€19,232 | +411% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €109,462 | +€109,462 | |
| Accrued charges and deferred income | 492/3 | €315 | €315 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,353 | €3,005 | +€653 | +27.7% |
| Other operating charges | 640/8 | €337 | €405 | +€69 | +20.4% |
| Gross operating margin | 9900 | €31,082 | €9,496 | -€21,586 | -69.4% |
| Operating profit (loss) | 9901 | €28,393 | €6,086 | -€22,307 | -78.6% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €401 | €289 | -€113 | -28.1% |
| Recurring financial charges | 65 | €401 | €289 | -€113 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €28,003 | €5,797 | -€22,206 | -79.3% |
| Income taxes | 67/77 | €6,628 | €1,703 | -€4,925 | -74.3% |
| Profit (loss) for the period | 9904 | €21,375 | €4,094 | -€17,281 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,375 | €4,094 | -€17,281 | -80.8% |
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 29 October 2026 via checked.be.