LDR CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€14,070
down €14,070 (-52.9%), from €26,606 to €12,536
of which Trade receivables: -€13,200
- Cash +€9,814
up €9,814 (+20.7%), from €47,304 to €57,118
mainly Receivables within one year (+€14,070) and Deferred charges and accrued income (+€3,026)
- Deferred charges and accrued income -€3,026
down €3,026 (-23.4%), from €12,937 to €9,911
- Profit (loss) carried forward -€5,504
down €5,504 (-8.5%), from €64,750 to €59,246
- Trade debts -€4,389
down €4,389 (-63.3%), from €6,939 to €2,550
- Other debts +€2,435
up €2,435 (+43.5%), from €5,603 to €8,038
- Gross operating margin -€3,637
down €3,637 (-560%), from -€650 to -€4,287
- Depreciation -€1,278
down €1,278 (-82.1%), from €1,556 to €278
- Other operating charges +€251
up €251 (+36.1%), from €696 to €947
- Taxes -€120
down €120 (-47.4%), from €253 to €133
- Financial income +€66
up €66 (+12.0%), from €550 to €616
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 | €103,022 | €95,462 | -€7,560 | -7.3% |
| Fixed assets | 21/28 | €835 | €557 | -€278 | -33.3% |
| Tangible fixed assets | 22/27 | €835 | €557 | -€278 | -33.3% |
| Furniture and vehicles | 24 | €835 | €557 | -€278 | -33.3% |
| Current assets | 29/58 | €102,187 | €94,905 | -€7,282 | -7.1% |
| Amounts receivable within one year | 40/41 | €26,606 | €12,536 | -€14,070 | -52.9% |
| Trade receivables | 40 | €24,294 | €11,094 | -€13,200 | -54.3% |
| Other amounts receivable | 41 | €2,312 | €1,442 | -€870 | -37.6% |
| Current investments | 50/53 | €15,340 | €15,340 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,304 | €57,118 | +€9,814 | +20.7% |
| Deferred charges and accrued income | 490/1 | €12,937 | €9,911 | -€3,026 | -23.4% |
| Total equity and liabilities | 10/49 | €103,022 | €95,462 | -€7,560 | -7.3% |
| Equity | 10/15 | €86,750 | €81,246 | -€5,504 | -6.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,750 | €59,246 | -€5,504 | -8.5% |
| Amounts payable | 17/49 | €16,272 | €14,216 | -€2,056 | -12.6% |
| Amounts payable within one year | 42/48 | €16,272 | €14,216 | -€2,056 | -12.6% |
| Trade debts | 44 | €6,939 | €2,550 | -€4,389 | -63.3% |
| Suppliers | 440/4 | €6,939 | €2,550 | -€4,389 | -63.3% |
| Taxes, remuneration and social security | 45 | €3,730 | €3,628 | -€102 | -2.7% |
| Taxes | 450/3 | €1,840 | €3,628 | +€1,788 | +97.2% |
| Remuneration and social security | 454/9 | €1,890 | - | -€1,890 | |
| Other amounts payable | 47/48 | €5,603 | €8,038 | +€2,435 | +43.5% |
| Non-recurring operating income | 76A | €1,461 | - | -€1,461 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,556 | €278 | -€1,278 | -82.1% |
| Other operating charges | 640/8 | €696 | €947 | +€251 | +36.1% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€650 | -€4,287 | -€3,637 | -560% |
| Operating profit (loss) | 9901 | -€2,965 | -€5,512 | -€2,547 | -85.9% |
| Financial income | 75/76B | €550 | €616 | +€66 | +12.0% |
| Recurring financial income | 75 | €550 | €616 | +€66 | +12.0% |
| Financial charges | 65/66B | €536 | €475 | -€61 | -11.4% |
| Recurring financial charges | 65 | €536 | €475 | -€61 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,951 | -€5,371 | -€2,420 | -82.0% |
| Income taxes | 67/77 | €253 | €133 | -€120 | -47.4% |
| Profit (loss) for the period | 9904 | -€3,204 | -€5,504 | -€2,300 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,204 | -€5,504 | -€2,300 | -71.8% |
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 18 October 2026 via checked.be.