LDR: 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.
LDR
Largest movements
- Receivables within one year +€316,449
up €316,449 (+42.9%), from €738,504 to €1.1m
of which Trade receivables: +€300,000
- Other debts +€200,000
up €200,000 (+166.7%), from €120,000 to €320,000
- Reserves +€113,597
up €113,597 (+18.2%), from €623,429 to €737,027
- Financial income +€14,930
up €14,930 (+2680.6%), from €557 to €15,487
- Gross operating margin -€6,270
down €6,270 (-4.3%), from €145,780 to €139,510
- Taxes +€1,893
up €1,893 (+5.5%), from €34,657 to €36,550
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 | €751,762 | €1,068,733 | +€316,972 | +42.2% |
| Current assets | 29/58 | €751,762 | €1,068,733 | +€316,972 | +42.2% |
| Amounts receivable within one year | 40/41 | €738,504 | €1,054,953 | +€316,449 | +42.9% |
| Trade receivables | 40 | €486,000 | €786,000 | +€300,000 | +61.7% |
| Other amounts receivable | 41 | €252,504 | €268,953 | +€16,449 | +6.5% |
| Cash at bank and in hand | 54/58 | €13,258 | €13,780 | +€522 | +3.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €751,762 | €1,068,733 | +€316,972 | +42.2% |
| Equity | 10/15 | €623,529 | €737,127 | +€113,597 | +18.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €623,429 | €737,027 | +€113,597 | +18.2% |
| Distributable reserves | 133 | €623,429 | €737,027 | +€113,597 | +18.2% |
| Amounts payable | 17/49 | €128,232 | €331,607 | +€203,374 | +158.6% |
| Amounts payable within one year | 42/48 | €128,232 | €331,607 | +€203,374 | +158.6% |
| Trade debts | 44 | €3,452 | €399 | -€3,052 | -88.4% |
| Suppliers | 440/4 | €3,452 | €399 | -€3,052 | -88.4% |
| Taxes, remuneration and social security | 45 | €4,781 | €11,207 | +€6,427 | +134.4% |
| Taxes | 450/3 | €4,781 | €11,207 | +€6,427 | +134.4% |
| Other amounts payable | 47/48 | €120,000 | €320,000 | +€200,000 | +166.7% |
| Other operating charges | 640/8 | €4,072 | €3,076 | -€996 | -24.5% |
| Gross operating margin | 9900 | €145,780 | €139,510 | -€6,270 | -4.3% |
| Operating profit (loss) | 9901 | €141,708 | €136,434 | -€5,273 | -3.7% |
| Financial income | 75/76B | €557 | €15,487 | +€14,930 | +2680.6% |
| Recurring financial income | 75 | €557 | €15,487 | +€14,930 | +2680.6% |
| Financial charges | 65/66B | €2,569 | €1,774 | -€795 | -30.9% |
| Recurring financial charges | 65 | €2,569 | €1,774 | -€795 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €139,696 | €150,147 | +€10,452 | +7.5% |
| Income taxes | 67/77 | €34,657 | €36,550 | +€1,893 | +5.5% |
| Profit (loss) for the period | 9904 | €105,038 | €113,597 | +€8,559 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,038 | €113,597 | +€8,559 | +8.1% |
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 10 October 2026 via checked.be.