LDS Partners: 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 Partners
Largest movements
- Receivables within one year -€8,511
down €8,511 (-92.0%), from €9,255 to €744
of which Trade receivables: -€8,000
- Cash +€2,400
up €2,400 (+5.3%), from €44,971 to €47,371
mainly Receivables within one year (+€8,511) and Net result for the year (+€261)
- Trade debts -€6,367
down €6,367 (-66.0%), from €9,650 to €3,283
- Financial income +€77
up €77 (+81.9%), from €94 to €171
- Taxes +€17
up €17 (+11.5%), from €148 to €165
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,820 | €51,709 | -€6,111 | -10.6% |
| Fixed assets | 21/28 | €585 | €585 | = | 0.0% |
| Financial fixed assets | 28 | €585 | €585 | = | 0.0% |
| Current assets | 29/58 | €57,235 | €51,124 | -€6,111 | -10.7% |
| Amounts receivable within one year | 40/41 | €9,255 | €744 | -€8,511 | -92.0% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €1,255 | €744 | -€511 | -40.7% |
| Cash at bank and in hand | 54/58 | €44,971 | €47,371 | +€2,400 | +5.3% |
| Deferred charges and accrued income | 490/1 | €3,009 | €3,009 | = | 0.0% |
| Total equity and liabilities | 10/49 | €57,820 | €51,709 | -€6,111 | -10.6% |
| Equity | 10/15 | €35,370 | €35,631 | +€261 | +0.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €4,065 | €4,326 | +€261 | +6.4% |
| Distributable reserves | 133 | €4,065 | €4,326 | +€261 | +6.4% |
| Profit (loss) carried forward | 14 | €305 | €305 | = | 0.0% |
| Amounts payable | 17/49 | €22,450 | €16,078 | -€6,372 | -28.4% |
| Amounts payable within one year | 42/48 | €22,450 | €16,078 | -€6,372 | -28.4% |
| Trade debts | 44 | €9,650 | €3,283 | -€6,367 | -66.0% |
| Suppliers | 440/4 | €9,650 | €3,283 | -€6,367 | -66.0% |
| Taxes, remuneration and social security | 45 | €119 | €114 | -€5 | -4.2% |
| Taxes | 450/3 | €119 | €114 | -€5 | -4.2% |
| Other amounts payable | 47/48 | €12,681 | €12,681 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €699 | €700 | +€1 | +0.1% |
| Operating profit (loss) | 9901 | €312 | €300 | -€12 | -3.8% |
| Financial income | 75/76B | €94 | €171 | +€77 | +81.9% |
| Recurring financial income | 75 | €94 | €171 | +€77 | +81.9% |
| Financial charges | 65/66B | €41 | €45 | +€4 | +9.8% |
| Recurring financial charges | 65 | €41 | €45 | +€4 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €365 | €426 | +€61 | +16.7% |
| Income taxes | 67/77 | €148 | €165 | +€17 | +11.5% |
| Profit (loss) for the period | 9904 | €217 | €261 | +€44 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €217 | €261 | +€44 | +20.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.