LDS HR Services: 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 HR Services
Largest movements
- Current investments +€25,000
up €25,000 (+89.3%), from €28,002 to €53,002
- Cash -€6,292
down €6,292 (-7.3%), from €85,626 to €79,335
mainly Current investments (-€25,000) and Contributions, distributions and other (-€18,593)
- Receivables within one year -€3,992
down €3,992 (-18.4%), from €21,710 to €17,718
of which Other amounts receivable: -€3,300
- Tangible fixed assets -€2,498
down €2,498 (-55.0%), from €4,541 to €2,043
of which Furniture and vehicles: -€2,247
- Reserves +€5,874
up €5,874 (+4.5%), from €129,734 to €135,607
- Tax, wage and social debts +€4,228
up €4,228 (+142.8%), from €2,961 to €7,189
of which Remuneration and social security: +€3,000
- Other debts +€2,608
up €2,608 (+100.0%), from €2,608 to €5,216
- Gross operating margin -€3,245
down €3,245 (-7.4%), from €43,686 to €40,441
- Depreciation -€900
down €900 (-26.5%), from €3,398 to €2,498
- Taxes -€750
down €750 (-6.4%), from €11,792 to €11,042
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 | €139,879 | €152,097 | +€12,218 | +8.7% |
| Fixed assets | 21/28 | €4,541 | €2,043 | -€2,498 | -55.0% |
| Tangible fixed assets | 22/27 | €4,541 | €2,043 | -€2,498 | -55.0% |
| Plant, machinery and equipment | 23 | €251 | €0 | -€251 | -100.0% |
| Furniture and vehicles | 24 | €4,290 | €2,043 | -€2,247 | -52.4% |
| Current assets | 29/58 | €135,338 | €150,054 | +€14,716 | +10.9% |
| Amounts receivable within one year | 40/41 | €21,710 | €17,718 | -€3,992 | -18.4% |
| Trade receivables | 40 | €17,209 | €16,517 | -€692 | -4.0% |
| Other amounts receivable | 41 | €4,502 | €1,201 | -€3,300 | -73.3% |
| Current investments | 50/53 | €28,002 | €53,002 | +€25,000 | +89.3% |
| Cash at bank and in hand | 54/58 | €85,626 | €79,335 | -€6,292 | -7.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €139,879 | €152,097 | +€12,218 | +8.7% |
| Equity | 10/15 | €132,234 | €138,107 | +€5,874 | +4.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €129,734 | €135,607 | +€5,874 | +4.5% |
| Distributable reserves | 133 | €129,734 | €135,607 | +€5,874 | +4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,646 | €13,990 | +€6,344 | +83.0% |
| Amounts payable within one year | 42/48 | €7,646 | €13,990 | +€6,344 | +83.0% |
| Trade debts | 44 | €2,077 | €1,585 | -€492 | -23.7% |
| Suppliers | 440/4 | €2,077 | €1,585 | -€492 | -23.7% |
| Taxes, remuneration and social security | 45 | €2,961 | €7,189 | +€4,228 | +142.8% |
| Taxes | 450/3 | €2,961 | €4,189 | +€1,228 | +41.5% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,608 | €5,216 | +€2,608 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,398 | €2,498 | -€900 | -26.5% |
| Other operating charges | 640/8 | €1,228 | €1,071 | -€157 | -12.8% |
| Gross operating margin | 9900 | €43,686 | €40,441 | -€3,245 | -7.4% |
| Operating profit (loss) | 9901 | €39,060 | €36,873 | -€2,188 | -5.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -39.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -39.2% |
| Financial charges | 65/66B | €1,599 | €1,365 | -€234 | -14.6% |
| Recurring financial charges | 65 | €1,599 | €1,365 | -€234 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €37,462 | €35,508 | -€1,954 | -5.2% |
| Income taxes | 67/77 | €11,792 | €11,042 | -€750 | -6.4% |
| Profit (loss) for the period | 9904 | €25,670 | €24,467 | -€1,204 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,670 | €24,467 | -€1,204 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.