LDT DIVING: 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.
LDT DIVING
Largest movements
- Receivables within one year +€79,271
up €79,271 (+149%), from €53,157 to €132,428
of which Other amounts receivable: +€95,460
- Deferred charges and accrued income -€17,812
down €17,812 (-16.7%), from €106,962 to €89,150
- Tangible fixed assets -€4,447
down €4,447 (-40.9%), from €10,861 to €6,414
of which Other tangible fixed assets: -€3,662
- Reserves +€64,803
up €64,803 (+24.2%), from €268,246 to €333,049
- Trade debts -€32,963
down €32,963 (-71.1%), from €46,359 to €13,396
- Debts after one year +€26,432
up €26,432 (+1,129%), from €2,342 to €28,774
- Advances received -€6,262
down €6,262 (-65.7%), from €9,533 to €3,271
- Gross operating margin +€5,245
up €5,245 (+5.9%), from €88,236 to €93,481
- Financial charges +€1,705
up €1,705 (+57.3%), from €2,976 to €4,681
of which Financial charges: +€3,434
- Other operating charges +€1,030
up €1,030 (+66.0%), from €1,561 to €2,591
- Financial income +€961
up €961 (+9.5%), from €10,074 to €11,036
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 | €364,703 | €425,193 | +€60,490 | +16.6% |
| Fixed assets | 21/28 | €13,261 | €8,814 | -€4,447 | -33.5% |
| Tangible fixed assets | 22/27 | €10,861 | €6,414 | -€4,447 | -40.9% |
| Plant, machinery and equipment | 23 | €1,202 | €417 | -€785 | -65.3% |
| Other tangible fixed assets | 26 | €9,659 | €5,997 | -€3,662 | -37.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €351,442 | €416,379 | +€64,937 | +18.5% |
| Amounts receivable after more than one year | 29 | €173,000 | €173,000 | = | 0.0% |
| Other amounts receivable | 291 | €173,000 | €173,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,157 | €132,428 | +€79,271 | +149% |
| Trade receivables | 40 | €46,802 | €30,613 | -€16,189 | -34.6% |
| Other amounts receivable | 41 | €6,355 | €101,815 | +€95,460 | +1,502% |
| Cash at bank and in hand | 54/58 | €18,323 | €21,800 | +€3,478 | +19.0% |
| Deferred charges and accrued income | 490/1 | €106,962 | €89,150 | -€17,812 | -16.7% |
| Total equity and liabilities | 10/49 | €364,703 | €425,193 | +€60,490 | +16.6% |
| Equity | 10/15 | €274,446 | €339,249 | +€64,803 | +23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €268,246 | €333,049 | +€64,803 | +24.2% |
| Distributable reserves | 133 | €268,246 | €333,049 | +€64,803 | +24.2% |
| Amounts payable | 17/49 | €90,257 | €85,944 | -€4,313 | -4.8% |
| Amounts payable after more than one year | 17 | €2,342 | €28,774 | +€26,432 | +1,129% |
| Financial debts | 170/4 | €2,342 | €28,774 | +€26,432 | +1,129% |
| Amounts payable within one year | 42/48 | €87,594 | €57,170 | -€30,423 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €6,842 | €9,023 | +€2,181 | +31.9% |
| Financial debts | 43 | €16,667 | €20,739 | +€4,073 | +24.4% |
| Credit institutions | 430/8 | €16,667 | €20,739 | +€4,073 | +24.4% |
| Trade debts | 44 | €46,359 | €13,396 | -€32,963 | -71.1% |
| Suppliers | 440/4 | €46,359 | €13,396 | -€32,963 | -71.1% |
| Advances received on contracts in progress | 46 | €9,533 | €3,271 | -€6,262 | -65.7% |
| Taxes, remuneration and social security | 45 | €8,193 | €10,741 | +€2,548 | +31.1% |
| Taxes | 450/3 | €8,193 | €10,741 | +€2,548 | +31.1% |
| Accrued charges and deferred income | 492/3 | €322 | - | -€322 | |
| Non-recurring operating income | 76A | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,447 | €4,447 | = | 0.0% |
| Other operating charges | 640/8 | €1,561 | €2,591 | +€1,030 | +66.0% |
| Gross operating margin | 9900 | €88,236 | €93,481 | +€5,245 | +5.9% |
| Operating profit (loss) | 9901 | €82,228 | €86,443 | +€4,215 | +5.1% |
| Financial income | 75/76B | €10,074 | €11,036 | +€961 | +9.5% |
| Recurring financial income | 75 | €10,074 | €11,036 | +€961 | +9.5% |
| Financial charges | 65/66B | €2,976 | €4,681 | +€1,705 | +57.3% |
| Recurring financial charges | 65 | €1,246 | €4,681 | +€3,434 | +276% |
| Non-recurring financial charges | 66B | €1,729 | - | -€1,729 | |
| Profit (loss) for the period before taxes | 9903 | €89,327 | €92,798 | +€3,471 | +3.9% |
| Income taxes | 67/77 | €27,523 | €27,995 | +€472 | +1.7% |
| Profit (loss) for the period | 9904 | €61,804 | €64,803 | +€2,999 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,804 | €64,803 | +€2,999 | +4.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.