LEDIM CONSULTING: 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.
LEDIM CONSULTING
Largest movements
- Cash +€4,543
up €4,543 (+23.8%), from €19,075 to €23,618
mainly Net result for the year (+€13,400) and Tax, wage and social debts (+€7,486)
- Receivables within one year +€4,289
up €4,289 (+38.9%), from €11,024 to €15,313
of which Trade receivables: +€4,289
- Tax, wage and social debts +€7,486
up €7,486 (+71.0%), from €10,545 to €18,031
- Trade debts +€2,389
up €2,389 (+44.5%), from €5,363 to €7,752
- Other debts -€2,173
down €2,173 (-17.3%), from €12,575 to €10,402
- Profit (loss) carried forward +€1,635
up €1,635 (+133%), from €1,228 to €2,863
- Taxes +€2,926
up €2,926 (+136%), from €2,151 to €5,078
- Depreciation -€694
down €694 (-33.5%), from €2,072 to €1,378
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 | €33,711 | €43,048 | +€9,337 | +27.7% |
| Fixed assets | 21/28 | €2,580 | €2,846 | +€265 | +10.3% |
| Tangible fixed assets | 22/27 | €2,330 | €2,596 | +€265 | +11.4% |
| Furniture and vehicles | 24 | €2,330 | €2,596 | +€265 | +11.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €31,131 | €40,202 | +€9,071 | +29.1% |
| Amounts receivable within one year | 40/41 | €11,024 | €15,313 | +€4,289 | +38.9% |
| Trade receivables | 40 | €11,000 | €15,289 | +€4,289 | +39.0% |
| Other amounts receivable | 41 | €24 | €24 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,075 | €23,618 | +€4,543 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,031 | €1,271 | +€240 | +23.3% |
| Total equity and liabilities | 10/49 | €33,711 | €43,048 | +€9,337 | +27.7% |
| Equity | 10/15 | €5,228 | €6,863 | +€1,635 | +31.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,228 | €2,863 | +€1,635 | +133% |
| Amounts payable | 17/49 | €28,483 | €36,185 | +€7,702 | +27.0% |
| Amounts payable within one year | 42/48 | €28,483 | €36,185 | +€7,702 | +27.0% |
| Trade debts | 44 | €5,363 | €7,752 | +€2,389 | +44.5% |
| Suppliers | 440/4 | €5,363 | €7,752 | +€2,389 | +44.5% |
| Taxes, remuneration and social security | 45 | €10,545 | €18,031 | +€7,486 | +71.0% |
| Taxes | 450/3 | €10,545 | €18,031 | +€7,486 | +71.0% |
| Other amounts payable | 47/48 | €12,575 | €10,402 | -€2,173 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,072 | €1,378 | -€694 | -33.5% |
| Other operating charges | 640/8 | €959 | €976 | +€17 | +1.8% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €21,762 | €21,906 | +€144 | +0.7% |
| Operating profit (loss) | 9901 | €18,730 | €19,372 | +€642 | +3.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €913 | €895 | -€18 | -2.0% |
| Recurring financial charges | 65 | €913 | €895 | -€18 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €17,817 | €18,477 | +€660 | +3.7% |
| Income taxes | 67/77 | €2,151 | €5,078 | +€2,926 | +136% |
| Profit (loss) for the period | 9904 | €15,666 | €13,400 | -€2,266 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,666 | €13,400 | -€2,266 | -14.5% |
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 25 October 2026 via checked.be.