LDS Concept: what changed
Two fiscal 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.
LDS Concept
Largest movements
- Cash +€3,435
up €3,435 (+68.7%), from €5,003 to €8,439
mainly Other debts (+€6,778) and Stocks and contracts (+€2,268)
- Stocks and contracts -€2,268
down €2,268 (-19.4%), from €11,673 to €9,405
- Receivables within one year -€1,236
down €1,236 (-13.0%), from €9,544 to €8,308
of which Trade receivables: -€1,710
- Other debts +€6,778
up €6,778 (+9.1%), from €74,299 to €81,077
- Profit (loss) carried forward -€5,048
down €5,048 (-8.2%), from -€61,213 to -€66,261
- Tax, wage and social debts -€3,323
down €3,323 (-52.4%), from €6,344 to €3,020
- Trade debts +€1,451
up €1,451 (+29.4%), from €4,938 to €6,388
- Gross operating margin +€9,865
up €9,865 (+56.8%), from €17,354 to €27,218
- Staff costs +€1,830
up €1,830 (+6.2%), from €29,670 to €31,500
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 | €26,368 | €26,225 | -€143 | -0.5% |
| Current assets | 29/58 | €26,368 | €26,225 | -€143 | -0.5% |
| Stocks and contracts in progress | 3 | €11,673 | €9,405 | -€2,268 | -19.4% |
| Stocks | 30/36 | €11,673 | €9,405 | -€2,268 | -19.4% |
| Amounts receivable within one year | 40/41 | €9,544 | €8,308 | -€1,236 | -13.0% |
| Trade receivables | 40 | €1,710 | - | -€1,710 | |
| Other amounts receivable | 41 | €7,834 | €8,308 | +€474 | +6.0% |
| Cash at bank and in hand | 54/58 | €5,003 | €8,439 | +€3,435 | +68.7% |
| Deferred charges and accrued income | 490/1 | €147 | €73 | -€74 | -50.3% |
| Total equity and liabilities | 10/49 | €26,368 | €26,225 | -€143 | -0.5% |
| Equity | 10/15 | -€59,213 | -€64,261 | -€5,048 | -8.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,213 | -€66,261 | -€5,048 | -8.2% |
| Amounts payable | 17/49 | €85,580 | €90,486 | +€4,906 | +5.7% |
| Amounts payable within one year | 42/48 | €85,580 | €90,486 | +€4,906 | +5.7% |
| Trade debts | 44 | €4,938 | €6,388 | +€1,451 | +29.4% |
| Suppliers | 440/4 | €4,938 | €6,388 | +€1,451 | +29.4% |
| Taxes, remuneration and social security | 45 | €6,344 | €3,020 | -€3,323 | -52.4% |
| Remuneration and social security | 454/9 | €6,344 | €3,020 | -€3,323 | -52.4% |
| Other amounts payable | 47/48 | €74,299 | €81,077 | +€6,778 | +9.1% |
| Remuneration, social security and pensions | 62 | €29,670 | €31,500 | +€1,830 | +6.2% |
| Other operating charges | 640/8 | €384 | €397 | +€13 | +3.3% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €17,354 | €27,218 | +€9,865 | +56.8% |
| Operating profit (loss) | 9901 | -€12,701 | -€4,779 | +€7,922 | +62.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.3% |
| Financial charges | 65/66B | €344 | €270 | -€74 | -21.5% |
| Recurring financial charges | 65 | €344 | €270 | -€74 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,043 | -€5,048 | +€7,995 | +61.3% |
| Profit (loss) for the period | 9904 | -€13,043 | -€5,048 | +€7,995 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,043 | -€5,048 | +€7,995 | +61.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.