LDS TECHNICS: 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 TECHNICS
Largest movements
- Cash +€41,054
up €41,054 (+701%), from €5,857 to €46,911
mainly Net result for the year (+€27,979) and Tax, wage and social debts (+€9,015)
- Receivables within one year -€8,615
down €8,615 (-55.0%), from €15,677 to €7,062
of which Other amounts receivable: -€6,428
- Tangible fixed assets +€1,559
up €1,559 (+65.4%), from €2,385 to €3,943
of which Plant, machinery and equipment: +€1,418
- Deferred charges and accrued income +€662
new in 2025: €662
- Reserves +€27,500
up €27,500 (+393%), from €7,000 to €34,500
- Tax, wage and social debts +€9,015
up €9,015 (+289%), from €3,116 to €12,131
of which Taxes: +€7,945
- Other debts -€4,935
down €4,935 (-44.7%), from €11,038 to €6,103
- Accrued charges and deferred income +€1,862
new in 2025: €1,862
- Trade debts +€739
up €739 (+79.5%), from €929 to €1,668
- Gross operating margin +€31,281
up €31,281 (+277%), from €11,288 to €42,569
- Taxes +€7,945
up €7,945 (+255%), from €3,116 to €11,061
- Staff costs +€1,713
new in 2025: €1,713
- Depreciation +€971
up €971 (+188%), from €515 to €1,487
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 | €25,518 | €60,178 | +€34,660 | +136% |
| Fixed assets | 21/28 | €2,385 | €3,943 | +€1,559 | +65.4% |
| Tangible fixed assets | 22/27 | €2,385 | €3,943 | +€1,559 | +65.4% |
| Plant, machinery and equipment | 23 | - | €1,418 | +€1,418 | |
| Furniture and vehicles | 24 | €2,385 | €2,525 | +€141 | +5.9% |
| Current assets | 29/58 | €23,134 | €56,235 | +€33,101 | +143% |
| Stocks and contracts in progress | 3 | €1,600 | €1,600 | = | 0.0% |
| Stocks | 30/36 | €1,600 | €1,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,677 | €7,062 | -€8,615 | -55.0% |
| Trade receivables | 40 | €7,651 | €5,464 | -€2,187 | -28.6% |
| Other amounts receivable | 41 | €8,026 | €1,598 | -€6,428 | -80.1% |
| Cash at bank and in hand | 54/58 | €5,857 | €46,911 | +€41,054 | +701% |
| Deferred charges and accrued income | 490/1 | - | €662 | +€662 | |
| Total equity and liabilities | 10/49 | €25,518 | €60,178 | +€34,660 | +136% |
| Equity | 10/15 | €10,434 | €38,413 | +€27,979 | +268% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €34,500 | +€27,500 | +393% |
| Distributable reserves | 133 | €7,000 | €34,500 | +€27,500 | +393% |
| Profit (loss) carried forward | 14 | €434 | €913 | +€479 | +110% |
| Amounts payable | 17/49 | €15,084 | €21,765 | +€6,681 | +44.3% |
| Amounts payable within one year | 42/48 | €15,084 | €19,902 | +€4,819 | +31.9% |
| Trade debts | 44 | €929 | €1,668 | +€739 | +79.5% |
| Suppliers | 440/4 | €929 | €1,668 | +€739 | +79.5% |
| Taxes, remuneration and social security | 45 | €3,116 | €12,131 | +€9,015 | +289% |
| Taxes | 450/3 | €3,116 | €11,061 | +€7,945 | +255% |
| Remuneration and social security | 454/9 | - | €1,071 | +€1,071 | |
| Other amounts payable | 47/48 | €11,038 | €6,103 | -€4,935 | -44.7% |
| Accrued charges and deferred income | 492/3 | - | €1,862 | +€1,862 | |
| Remuneration, social security and pensions | 62 | - | €1,713 | +€1,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €1,487 | +€971 | +188% |
| Other operating charges | 640/8 | €193 | €149 | -€44 | -22.9% |
| Gross operating margin | 9900 | €11,288 | €42,569 | +€31,281 | +277% |
| Operating profit (loss) | 9901 | €10,579 | €39,221 | +€28,641 | +271% |
| Financial income | 75/76B | €0 | €25 | +€24 | +20,383% |
| Recurring financial income | 75 | €0 | €25 | +€24 | +20,383% |
| Financial charges | 65/66B | €29 | €206 | +€177 | +614% |
| Recurring financial charges | 65 | €29 | €206 | +€177 | +614% |
| Profit (loss) for the period before taxes | 9903 | €10,551 | €39,040 | +€28,489 | +270% |
| Income taxes | 67/77 | €3,116 | €11,061 | +€7,945 | +255% |
| Profit (loss) for the period | 9904 | €7,434 | €27,979 | +€20,544 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €7,434 | €27,979 | +€20,544 | +276% |
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 15 October 2026 via checked.be.