LUDIRIS: 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.
LUDIRIS
Largest movements
- Cash -€3,790
down €3,790 (-12.8%), from €29,540 to €25,750
mainly Stocks and contracts (-€1,629) and Net result for the year (-€1,508)
- Stocks and contracts +€1,629
up €1,629 (+107%), from €1,522 to €3,151
- Profit (loss) carried forward -€1,508
down €1,508 (-5.2%), from €28,955 to €27,447
- Debts within one year -€630
down €630 (-26.4%), from €2,382 to €1,752
- Purchases and services +€27,883
up €27,883 (+29.0%), from €96,089 to €123,973
- Turnover +€19,424
up €19,424 (+22.8%), from €85,342 to €104,766
- Gross operating margin -€9,161
down €9,161, from €7,653 to -€1,508
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 | €31,337 | €29,200 | -€2,137 | -6.8% |
| Current assets | 29/58 | €31,337 | €29,200 | -€2,137 | -6.8% |
| Stocks and contracts in progress | 3 | €1,522 | €3,151 | +€1,629 | +107% |
| Stocks | 30/36 | €1,522 | €3,151 | +€1,629 | +107% |
| Amounts receivable within one year | 40/41 | €275 | €299 | +€24 | +8.7% |
| Trade receivables | 40 | €275 | €299 | +€24 | +8.7% |
| Cash at bank and in hand | 54/58 | €29,540 | €25,750 | -€3,790 | -12.8% |
| Total equity and liabilities | 10/49 | €31,337 | €29,200 | -€2,137 | -6.8% |
| Equity | 10/15 | €28,955 | €27,447 | -€1,508 | -5.2% |
| Profit (loss) carried forward | 14 | €28,955 | €27,447 | -€1,508 | -5.2% |
| Amounts payable | 17/49 | €2,382 | €1,752 | -€630 | -26.4% |
| Amounts payable within one year | 42/48 | €2,382 | €1,752 | -€630 | -26.4% |
| Trade debts | 44 | €1,752 | €1,752 | = | 0.0% |
| Suppliers | 440/4 | €1,752 | €1,752 | = | 0.0% |
| Turnover | 70 | €85,342 | €104,766 | +€19,424 | +22.8% |
| Membership fees, donations, legacies and grants | 73 | €18,400 | €17,699 | -€701 | -3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,089 | €123,973 | +€27,883 | +29.0% |
| Gross operating margin | 9900 | €7,653 | -€1,508 | -€9,161 | |
| Operating profit (loss) | 9901 | €7,653 | -€1,508 | -€9,161 | |
| Profit (loss) for the period before taxes | 9903 | €7,653 | -€1,508 | -€9,161 | |
| Profit (loss) for the period | 9904 | €7,653 | -€1,508 | -€9,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,653 | -€1,508 | -€9,161 |
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 17 October 2026 via checked.be.