LDP PARTNER: what changed
What changed
LDP PARTNER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€180,282
2024 · €147,410+€32,873
Equity
€60,743
2024 · €60,743
Cash
€78,138
2024 · €87,313-€9,174
Balance sheet total
€332,904
2024 · €244,871+€88,033
Largest movements
Assets
- Tangible fixed assets +€52,769
up €52,769 (+99.4%), from €53,095 to €105,863
of which Furniture and vehicles: +€49,807
- Receivables within one year +€49,001
up €49,001 (+52.7%), from €92,897 to €141,898
of which Trade receivables: +€47,346
- Cash -€9,174
down €9,174 (-10.5%), from €87,313 to €78,138
mainly Contributions, distributions and other (-€180,282) and Investment in fixed assets (net) (-€72,216)
Equity and liabilities
- Debts after one year +€46,479
up €46,479 (+739%), from €6,292 to €52,772
- Current portion of long-term debt +€36,257
up €36,257 (+918%), from €3,952 to €40,209
- Trade debts +€4,626
up €4,626 (+40.5%), from €11,412 to €16,038
Income statement
- Gross operating margin +€65,789
up €65,789 (+25.5%), from €257,659 to €323,448
- Financial charges +€15,441
up €15,441 (+1,695%), from €911 to €16,352
of which Financial charges: +€10,384
- Depreciation +€8,975
up €8,975 (+67.1%), from €13,373 to €22,348
- Staff costs +€8,921
up €8,921 (+21.1%), from €42,336 to €51,257
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€147,410
Gross operating margin
+€65,789
Staff costs
-€8,921
Depreciation
-€8,975
Other operating charges
-€61
Other operating items
+€3,406
Financial income
-€1,318
Financial charges
-€15,441
Taxes
-€1,606
Result 2025
€180,282
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€160,588
Investment
-€72,216
Financing
-€97,546
Cash 2024
€87,313
From operations (derived)
+€160,588
Net result for the year
+€180,282
Depreciation
+€22,348
Smaller working-capital items
+€286
Receivables within one year
-€49,001
Deferred charges and accrued income
+€1,808
Trade debts
+€4,626
Tax, wage and social debts
-€2,930
Other debts
+€3,168
Investment (derived)
-€72,216
Investment in fixed assets (net)
-€72,216
Financing
-€97,546
Debts after one year
+€46,479
Current portion of long-term debt
+€36,257
Contributions, distributions and other
-€180,282
Cash 2025
€78,138
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,871 | €332,904 | +€88,033 | +36.0% |
| Fixed assets | 21/28 | €58,641 | €108,509 | +€49,868 | +85.0% |
| Intangible fixed assets | 21 | €5,546 | €2,646 | -€2,901 | -52.3% |
| Tangible fixed assets | 22/27 | €53,095 | €105,863 | +€52,769 | +99.4% |
| Plant, machinery and equipment | 23 | €6,161 | €3,435 | -€2,726 | -44.2% |
| Furniture and vehicles | 24 | €15,842 | €65,649 | +€49,807 | +314% |
| Other tangible fixed assets | 26 | €31,092 | €36,779 | +€5,688 | +18.3% |
| Current assets | 29/58 | €186,230 | €224,395 | +€38,165 | +20.5% |
| Stocks and contracts in progress | 3 | €2,163 | €2,310 | +€147 | +6.8% |
| Stocks | 30/36 | €2,163 | €2,310 | +€147 | +6.8% |
| Amounts receivable within one year | 40/41 | €92,897 | €141,898 | +€49,001 | +52.7% |
| Trade receivables | 40 | €91,898 | €139,244 | +€47,346 | +51.5% |
| Other amounts receivable | 41 | €999 | €2,654 | +€1,655 | +166% |
| Cash at bank and in hand | 54/58 | €87,313 | €78,138 | -€9,174 | -10.5% |
| Deferred charges and accrued income | 490/1 | €3,857 | €2,048 | -€1,808 | -46.9% |
| Total equity and liabilities | 10/49 | €244,871 | €332,904 | +€88,033 | +36.0% |
| Equity | 10/15 | €60,743 | €60,743 | = | 0.0% |
| Contributions | 10/11 | €1,855 | €1,855 | = | 0.0% |
| Reserves | 13 | €58,888 | €58,888 | = | 0.0% |
| Distributable reserves | 133 | €58,888 | €58,888 | = | 0.0% |
| Amounts payable | 17/49 | €184,128 | €272,161 | +€88,033 | +47.8% |
| Amounts payable after more than one year | 17 | €6,292 | €52,772 | +€46,479 | +739% |
| Financial debts | 170/4 | €6,292 | €52,772 | +€46,479 | +739% |
| Amounts payable within one year | 42/48 | €176,701 | €217,822 | +€41,121 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €3,952 | €40,209 | +€36,257 | +918% |
| Trade debts | 44 | €11,412 | €16,038 | +€4,626 | +40.5% |
| Suppliers | 440/4 | €11,412 | €16,038 | +€4,626 | +40.5% |
| Taxes, remuneration and social security | 45 | €13,928 | €10,998 | -€2,930 | -21.0% |
| Taxes | 450/3 | €7,852 | €4,589 | -€3,263 | -41.6% |
| Remuneration and social security | 454/9 | €6,076 | €6,409 | +€333 | +5.5% |
| Other amounts payable | 47/48 | €147,410 | €150,577 | +€3,168 | +2.1% |
| Accrued charges and deferred income | 492/3 | €1,134 | €1,567 | +€433 | +38.2% |
| Remuneration, social security and pensions | 62 | €42,336 | €51,257 | +€8,921 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,373 | €22,348 | +€8,975 | +67.1% |
| Other operating charges | 640/8 | €648 | €709 | +€61 | +9.4% |
| Non-recurring operating charges | 66A | €3,406 | - | -€3,406 | |
| Gross operating margin | 9900 | €257,659 | €323,448 | +€65,789 | +25.5% |
| Operating profit (loss) | 9901 | €197,897 | €249,135 | +€51,238 | +25.9% |
| Financial income | 75/76B | €1,685 | €367 | -€1,318 | -78.2% |
| Recurring financial income | 75 | €1,685 | €367 | -€1,318 | -78.2% |
| Financial charges | 65/66B | €911 | €16,352 | +€15,441 | +1,695% |
| Recurring financial charges | 65 | €911 | €11,295 | +€10,384 | +1,140% |
| Non-recurring financial charges | 66B | - | €5,057 | +€5,057 | |
| Profit (loss) for the period before taxes | 9903 | €198,671 | €233,150 | +€34,479 | +17.4% |
| Income taxes | 67/77 | €51,262 | €52,868 | +€1,606 | +3.1% |
| Profit (loss) for the period | 9904 | €147,410 | €180,282 | +€32,873 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €147,410 | €180,282 | +€32,873 | +22.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.