LDV Agency & Consultancy: 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.
LDV Agency & Consultancy
Largest movements
- Financial fixed assets +€16,500
new in 2025: €16,500
- Cash +€3,066
up €3,066 (+7.2%), from €42,565 to €45,631
mainly Net result for the year (+€15,345) and Tax, wage and social debts (+€7,023)
- Deferred charges and accrued income +€2,583
up €2,583 (+1,312%), from €197 to €2,780
- Receivables within one year +€2,556
up €2,556 (+356%), from €719 to €3,275
of which Trade receivables: +€1,796
- Tangible fixed assets +€2,345
up €2,345 (+125%), from €1,874 to €4,218
of which Plant, machinery and equipment: +€1,232
- Profit (loss) carried forward +€15,345
up €15,345 (+11,729%), from €131 to €15,476
- Tax, wage and social debts +€7,023
up €7,023 (+131%), from €5,354 to €12,377
- Other debts +€3,782
up €3,782 (+15.2%), from €24,902 to €28,684
- Accrued charges and deferred income +€1,664
up €1,664 (+4,859%), from €34 to €1,698
- Trade debts -€763
down €763 (-22.2%), from €3,434 to €2,670
- Gross operating margin +€9,893
up €9,893 (+68.6%), from €14,424 to €24,317
- Depreciation -€2,166
down €2,166 (-58.4%), from €3,707 to €1,541
- Taxes +€2,112
up €2,112 (+62.3%), from €3,392 to €5,504
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 | €45,355 | €72,405 | +€27,050 | +59.6% |
| Fixed assets | 21/28 | €1,874 | €20,718 | +€18,845 | +1,006% |
| Tangible fixed assets | 22/27 | €1,874 | €4,218 | +€2,345 | +125% |
| Plant, machinery and equipment | 23 | €1,352 | €2,584 | +€1,232 | +91.1% |
| Furniture and vehicles | 24 | €521 | €1,634 | +€1,113 | +213% |
| Financial fixed assets | 28 | - | €16,500 | +€16,500 | |
| Current assets | 29/58 | €43,481 | €51,686 | +€8,205 | +18.9% |
| Amounts receivable within one year | 40/41 | €719 | €3,275 | +€2,556 | +356% |
| Trade receivables | 40 | €699 | €2,495 | +€1,796 | +257% |
| Other amounts receivable | 41 | €20 | €781 | +€760 | +3,745% |
| Cash at bank and in hand | 54/58 | €42,565 | €45,631 | +€3,066 | +7.2% |
| Deferred charges and accrued income | 490/1 | €197 | €2,780 | +€2,583 | +1,312% |
| Total equity and liabilities | 10/49 | €45,355 | €72,405 | +€27,050 | +59.6% |
| Equity | 10/15 | €11,631 | €26,976 | +€15,345 | +132% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131 | €15,476 | +€15,345 | +11,729% |
| Amounts payable | 17/49 | €33,724 | €45,429 | +€11,705 | +34.7% |
| Amounts payable within one year | 42/48 | €33,690 | €43,731 | +€10,041 | +29.8% |
| Trade debts | 44 | €3,434 | €2,670 | -€763 | -22.2% |
| Suppliers | 440/4 | €3,434 | €2,670 | -€763 | -22.2% |
| Taxes, remuneration and social security | 45 | €5,354 | €12,377 | +€7,023 | +131% |
| Taxes | 450/3 | €5,354 | €12,377 | +€7,023 | +131% |
| Other amounts payable | 47/48 | €24,902 | €28,684 | +€3,782 | +15.2% |
| Accrued charges and deferred income | 492/3 | €34 | €1,698 | +€1,664 | +4,859% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,707 | €1,541 | -€2,166 | -58.4% |
| Other operating charges | 640/8 | €840 | €874 | +€34 | +4.1% |
| Gross operating margin | 9900 | €14,424 | €24,317 | +€9,893 | +68.6% |
| Operating profit (loss) | 9901 | €9,877 | €21,902 | +€12,024 | +122% |
| Financial income | 75/76B | €145 | €48 | -€96 | -66.7% |
| Recurring financial income | 75 | €145 | €48 | -€96 | -66.7% |
| Financial charges | 65/66B | €999 | €1,101 | +€102 | +10.2% |
| Recurring financial charges | 65 | €999 | €1,101 | +€102 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €9,023 | €20,849 | +€11,826 | +131% |
| Income taxes | 67/77 | €3,392 | €5,504 | +€2,112 | +62.3% |
| Profit (loss) for the period | 9904 | €5,631 | €15,345 | +€9,714 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €5,631 | €15,345 | +€9,714 | +173% |
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 18 October 2026 via checked.be.