LDS-Design: 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.
LDS-Design
Largest movements
- Cash -€50,254
down €50,254 (-86.5%), from €58,127 to €7,873
mainly Current investments (-€31,000) and Receivables within one year (-€11,404)
- Current investments +€31,000
up €31,000 (+155.0%), from €20,000 to €51,000
- Receivables within one year +€11,404
up €11,404, from €0 to €11,404
of which Trade receivables: +€10,718
- Deferred charges and accrued income +€10,605
up €10,605 (+108.0%), from €9,823 to €20,428
- Tangible fixed assets +€1,451
up €1,451 (+12.8%), from €11,304 to €12,755
of which Other tangible fixed assets: +€1,024
- Other debts +€18,539
up €18,539 (+851.5%), from €2,177 to €20,716
- Reserves -€9,808
down €9,808 (-10.9%), from €89,612 to €79,804
- Tax, wage and social debts -€4,906
down €4,906 (-91.7%), from €5,352 to €446
- Gross operating margin -€33,012
down €33,012, from €25,937 to -€7,075
- Taxes -€5,006
down €5,006 (-97.0%), from €5,160 to €154
- Financial income +€2,687
up €2,687 (+2094.4%), from €128 to €2,815
- Depreciation +€1,543
up €1,543 (+78.7%), from €1,960 to €3,503
- Financial charges +€1,123
up €1,123 (+232.5%), from €483 to €1,606
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 | €99,253 | €103,460 | +€4,206 | +4.2% |
| Fixed assets | 21/28 | €11,304 | €12,755 | +€1,451 | +12.8% |
| Tangible fixed assets | 22/27 | €11,304 | €12,755 | +€1,451 | +12.8% |
| Furniture and vehicles | 24 | €1,028 | €1,455 | +€427 | +41.5% |
| Other tangible fixed assets | 26 | €10,276 | €11,300 | +€1,024 | +10.0% |
| Current assets | 29/58 | €87,949 | €90,705 | +€2,756 | +3.1% |
| Amounts receivable within one year | 40/41 | €0 | €11,404 | +€11,404 | |
| Trade receivables | 40 | €0 | €10,718 | +€10,718 | |
| Other amounts receivable | 41 | - | €686 | +€686 | |
| Current investments | 50/53 | €20,000 | €51,000 | +€31,000 | +155.0% |
| Cash at bank and in hand | 54/58 | €58,127 | €7,873 | -€50,254 | -86.5% |
| Deferred charges and accrued income | 490/1 | €9,823 | €20,428 | +€10,605 | +108.0% |
| Total equity and liabilities | 10/49 | €99,253 | €103,460 | +€4,206 | +4.2% |
| Equity | 10/15 | €90,612 | €80,804 | -€9,808 | -10.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,612 | €79,804 | -€9,808 | -10.9% |
| Distributable reserves | 133 | €89,612 | €79,804 | -€9,808 | -10.9% |
| Amounts payable | 17/49 | €8,641 | €22,655 | +€14,014 | +162.2% |
| Amounts payable within one year | 42/48 | €8,641 | €22,655 | +€14,014 | +162.2% |
| Financial debts | 43 | €79 | €387 | +€308 | +390.9% |
| Credit institutions | 430/8 | €79 | €387 | +€308 | +390.9% |
| Trade debts | 44 | €1,034 | €1,107 | +€73 | +7.1% |
| Suppliers | 440/4 | €1,034 | €1,107 | +€73 | +7.1% |
| Taxes, remuneration and social security | 45 | €5,352 | €446 | -€4,906 | -91.7% |
| Taxes | 450/3 | €5,352 | €446 | -€4,906 | -91.7% |
| Other amounts payable | 47/48 | €2,177 | €20,716 | +€18,539 | +851.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,960 | €3,503 | +€1,543 | +78.7% |
| Other operating charges | 640/8 | €0 | €285 | +€285 | |
| Gross operating margin | 9900 | €25,937 | -€7,075 | -€33,012 | |
| Operating profit (loss) | 9901 | €23,977 | -€10,863 | -€34,840 | |
| Financial income | 75/76B | €128 | €2,815 | +€2,687 | +2094.4% |
| Recurring financial income | 75 | €128 | €2,815 | +€2,687 | +2094.4% |
| Financial charges | 65/66B | €483 | €1,606 | +€1,123 | +232.5% |
| Recurring financial charges | 65 | €483 | €1,606 | +€1,123 | +232.5% |
| Profit (loss) for the period before taxes | 9903 | €23,622 | -€9,654 | -€33,276 | |
| Income taxes | 67/77 | €5,160 | €154 | -€5,006 | -97.0% |
| Profit (loss) for the period | 9904 | €18,462 | -€9,808 | -€28,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,462 | -€9,808 | -€28,270 |
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 12 October 2026 via checked.be.