LDV TOITURES: 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 TOITURES
Largest movements
- Receivables within one year -€25,560
down €25,560 (-99.3%), from €25,728 to €168
of which Trade receivables: -€18,857
- Deferred charges and accrued income -€419
no longer reported in 2023 (was €419)
- Cash +€407
up €407 (+15.0%), from €2,708 to €3,115
mainly Other debts (+€36,065) and Receivables within one year (+€25,560)
- Other debts +€36,065
new in 2023: €36,065
- Tax, wage and social debts -€25,863
down €25,863 (-96.0%), from €26,937 to €1,074
of which Remuneration and social security: -€25,037
- Profit (loss) carried forward -€20,554
down €20,554 (-87.6%), from -€23,451 to -€44,005
- Advances received -€10,402
no longer reported in 2023 (was €10,402)
- Trade debts -€4,621
down €4,621 (-96.9%), from €4,771 to €150
- Staff costs +€14,849
new in 2023: €14,849
- Gross operating margin -€4,286
down €4,286 (-92.3%), from €4,645 to €359
- Other operating charges +€1,799
up €1,799 (+55.7%), from €3,232 to €5,031
- Financial charges +€387
up €387 (+59.6%), from €650 to €1,038
- Financial income -€227
down €227 (-65.6%), from €346 to €119
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,855 | €3,284 | -€25,571 | -88.6% |
| Current assets | 29/58 | €28,855 | €3,284 | -€25,571 | -88.6% |
| Amounts receivable within one year | 40/41 | €25,728 | €168 | -€25,560 | -99.3% |
| Trade receivables | 40 | €18,857 | - | -€18,857 | |
| Other amounts receivable | 41 | €6,871 | €168 | -€6,702 | -97.6% |
| Cash at bank and in hand | 54/58 | €2,708 | €3,115 | +€407 | +15.0% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €28,855 | €3,284 | -€25,571 | -88.6% |
| Equity | 10/15 | -€16,451 | -€34,005 | -€17,554 | -107% |
| Contributions | 10/11 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Profit (loss) carried forward | 14 | -€23,451 | -€44,005 | -€20,554 | -87.6% |
| Amounts payable | 17/49 | €45,306 | €37,289 | -€8,017 | -17.7% |
| Amounts payable within one year | 42/48 | €42,109 | €37,289 | -€4,821 | -11.4% |
| Trade debts | 44 | €4,771 | €150 | -€4,621 | -96.9% |
| Suppliers | 440/4 | €4,771 | €150 | -€4,621 | -96.9% |
| Advances received on contracts in progress | 46 | €10,402 | - | -€10,402 | |
| Taxes, remuneration and social security | 45 | €26,937 | €1,074 | -€25,863 | -96.0% |
| Taxes | 450/3 | €826 | - | -€826 | |
| Remuneration and social security | 454/9 | €26,111 | €1,074 | -€25,037 | -95.9% |
| Other amounts payable | 47/48 | - | €36,065 | +€36,065 | |
| Accrued charges and deferred income | 492/3 | €3,196 | - | -€3,196 | |
| Non-recurring operating income | 76A | - | €2,985 | +€2,985 | |
| Remuneration, social security and pensions | 62 | - | €14,849 | +€14,849 | |
| Other operating charges | 640/8 | €3,232 | €5,031 | +€1,799 | +55.7% |
| Non-recurring operating charges | 66A | €578 | €115 | -€463 | -80.1% |
| Gross operating margin | 9900 | €4,645 | €359 | -€4,286 | -92.3% |
| Operating profit (loss) | 9901 | €835 | -€19,636 | -€20,471 | |
| Financial income | 75/76B | €346 | €119 | -€227 | -65.6% |
| Recurring financial income | 75 | €346 | €119 | -€227 | -65.6% |
| Financial charges | 65/66B | €650 | €1,038 | +€387 | +59.6% |
| Recurring financial charges | 65 | €650 | €1,038 | +€387 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €531 | -€20,554 | -€21,085 | |
| Profit (loss) for the period | 9904 | €531 | -€20,554 | -€21,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €531 | -€20,554 | -€21,085 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.