LLDLS: 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.
LLDLS
Largest movements
- Receivables within one year +€241,021
up €241,021 (+100%), from €240,852 to €481,873
of which Trade receivables: +€225,602
- Cash +€35,226
up €35,226 (+223%), from €15,803 to €51,029
mainly Net result for the year (+€141,073) and Trade debts (+€85,614)
- Profit (loss) carried forward +€141,073
up €141,073 (+139%), from €101,368 to €242,441
- Trade debts +€85,614
up €85,614 (+94.8%), from €90,264 to €175,877
- Tax, wage and social debts +€58,177
up €58,177 (+134%), from €43,505 to €101,682
of which Taxes: +€50,723
- Gross operating margin +€135,826
up €135,826 (+133%), from €102,423 to €238,248
- Taxes +€28,981
up €28,981 (+88.8%), from €32,623 to €61,604
- Staff costs +€27,745
up €27,745 (+5,293%), from €524 to €28,270
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,137 | €545,344 | +€285,207 | +110% |
| Fixed assets | 21/28 | €3,482 | €8,305 | +€4,823 | +138% |
| Intangible fixed assets | 21 | - | €4,624 | +€4,624 | |
| Tangible fixed assets | 22/27 | €2,272 | €2,471 | +€199 | +8.7% |
| Plant, machinery and equipment | 23 | €279 | €173 | -€106 | -38.1% |
| Furniture and vehicles | 24 | €1,993 | €2,298 | +€305 | +15.3% |
| Financial fixed assets | 28 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €256,654 | €537,039 | +€280,384 | +109% |
| Amounts receivable within one year | 40/41 | €240,852 | €481,873 | +€241,021 | +100% |
| Trade receivables | 40 | €174,166 | €399,769 | +€225,602 | +130% |
| Other amounts receivable | 41 | €66,685 | €82,104 | +€15,418 | +23.1% |
| Cash at bank and in hand | 54/58 | €15,803 | €51,029 | +€35,226 | +223% |
| Deferred charges and accrued income | 490/1 | - | €4,137 | +€4,137 | |
| Total equity and liabilities | 10/49 | €260,137 | €545,344 | +€285,207 | +110% |
| Equity | 10/15 | €126,368 | €267,441 | +€141,073 | +112% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,368 | €242,441 | +€141,073 | +139% |
| Amounts payable | 17/49 | €133,769 | €277,903 | +€144,134 | +108% |
| Amounts payable within one year | 42/48 | €133,769 | €277,559 | +€143,790 | +107% |
| Trade debts | 44 | €90,264 | €175,877 | +€85,614 | +94.8% |
| Suppliers | 440/4 | €90,264 | €175,877 | +€85,614 | +94.8% |
| Taxes, remuneration and social security | 45 | €43,505 | €101,682 | +€58,177 | +134% |
| Taxes | 450/3 | €43,505 | €94,228 | +€50,723 | +117% |
| Remuneration and social security | 454/9 | - | €7,454 | +€7,454 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €344 | +€344 | |
| Remuneration, social security and pensions | 62 | €524 | €28,270 | +€27,745 | +5,293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €2,665 | +€2,137 | +404% |
| Other operating charges | 640/8 | €4,940 | €4,234 | -€706 | -14.3% |
| Gross operating margin | 9900 | €102,423 | €238,248 | +€135,826 | +133% |
| Operating profit (loss) | 9901 | €96,430 | €203,079 | +€106,649 | +111% |
| Financial income | 75/76B | €56 | €18 | -€37 | -67.3% |
| Recurring financial income | 75 | €56 | €18 | -€37 | -67.3% |
| Financial charges | 65/66B | €359 | €420 | +€61 | +17.0% |
| Recurring financial charges | 65 | €359 | €420 | +€61 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €96,126 | €202,677 | +€106,551 | +111% |
| Income taxes | 67/77 | €32,623 | €61,604 | +€28,981 | +88.8% |
| Profit (loss) for the period | 9904 | €63,503 | €141,073 | +€77,570 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €63,503 | €141,073 | +€77,570 | +122% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.