LUDJO: 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.
LUDJO
Largest movements
- Cash +€4,253
up €4,253 (+81.4%), from €5,224 to €9,476
mainly Net result for the year (+€5,891) and Tax, wage and social debts (+€2,654)
- Tangible fixed assets -€2,291
down €2,291 (-41.7%), from €5,490 to €3,199
of which Furniture and vehicles: -€1,779
- Receivables within one year +€2,215
up €2,215 (+41.6%), from €5,330 to €7,545
of which Other amounts receivable: +€1,255
- Stocks and contracts -€1,840
down €1,840 (-31.3%), from €5,875 to €4,035
- Profit (loss) carried forward +€5,891
up €5,891 (+10.9%), from -€53,832 to -€47,941
- Debts after one year -€4,155
down €4,155 (-8.1%), from €51,598 to €47,443
- Trade debts -€3,215
down €3,215 (-15.4%), from €20,866 to €17,651
- Tax, wage and social debts +€2,654
up €2,654 (+27.1%), from €9,777 to €12,431
of which Remuneration and social security: +€3,648
- Advances received +€1,161
new in 2024: €1,161
- Gross operating margin +€38,193
up €38,193, from -€14,807 to €23,387
- Other operating charges +€5,165
up €5,165 (+275.1%), from €1,878 to €7,043
- Staff costs +€2,106
up €2,106 (+42.8%), from €4,916 to €7,022
- Financial income -€671
down €671 (-57.0%), from €1,176 to €506
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.
Cash bridge derived
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 | €31,409 | €33,746 | +€2,337 | +7.4% |
| Fixed assets | 21/28 | €14,980 | €12,689 | -€2,291 | -15.3% |
| Tangible fixed assets | 22/27 | €5,490 | €3,199 | -€2,291 | -41.7% |
| Plant, machinery and equipment | 23 | €680 | €377 | -€302 | -44.4% |
| Furniture and vehicles | 24 | €4,348 | €2,569 | -€1,779 | -40.9% |
| Other tangible fixed assets | 26 | €463 | €253 | -€210 | -45.4% |
| Financial fixed assets | 28 | €9,490 | €9,490 | = | 0.0% |
| Current assets | 29/58 | €16,429 | €21,056 | +€4,628 | +28.2% |
| Stocks and contracts in progress | 3 | €5,875 | €4,035 | -€1,840 | -31.3% |
| Stocks | 30/36 | €5,875 | €4,035 | -€1,840 | -31.3% |
| Amounts receivable within one year | 40/41 | €5,330 | €7,545 | +€2,215 | +41.6% |
| Trade receivables | 40 | €5,240 | €6,200 | +€960 | +18.3% |
| Other amounts receivable | 41 | €89 | €1,345 | +€1,255 | +1403.4% |
| Cash at bank and in hand | 54/58 | €5,224 | €9,476 | +€4,253 | +81.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €31,409 | €33,746 | +€2,337 | +7.4% |
| Equity | 10/15 | -€50,832 | -€44,941 | +€5,891 | +11.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,832 | -€47,941 | +€5,891 | +10.9% |
| Amounts payable | 17/49 | €82,241 | €78,687 | -€3,555 | -4.3% |
| Amounts payable after more than one year | 17 | €51,598 | €47,443 | -€4,155 | -8.1% |
| Other amounts payable | 178/9 | €51,598 | €47,443 | -€4,155 | -8.1% |
| Amounts payable within one year | 42/48 | €30,643 | €31,243 | +€600 | +2.0% |
| Trade debts | 44 | €20,866 | €17,651 | -€3,215 | -15.4% |
| Suppliers | 440/4 | €20,866 | €17,651 | -€3,215 | -15.4% |
| Advances received on contracts in progress | 46 | - | €1,161 | +€1,161 | |
| Taxes, remuneration and social security | 45 | €9,777 | €12,431 | +€2,654 | +27.1% |
| Taxes | 450/3 | €6,747 | €5,754 | -€993 | -14.7% |
| Remuneration and social security | 454/9 | €3,030 | €6,678 | +€3,648 | +120.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,916 | €7,022 | +€2,106 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,291 | €2,291 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,878 | €7,043 | +€5,165 | +275.1% |
| Gross operating margin | 9900 | -€14,807 | €23,387 | +€38,193 | |
| Operating profit (loss) | 9901 | -€23,891 | €7,030 | +€30,922 | |
| Financial income | 75/76B | €1,176 | €506 | -€671 | -57.0% |
| Recurring financial income | 75 | €1,176 | €506 | -€671 | -57.0% |
| Financial charges | 65/66B | €1,693 | €1,645 | -€48 | -2.9% |
| Recurring financial charges | 65 | €1,693 | €1,645 | -€48 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,408 | €5,891 | +€30,299 | |
| Profit (loss) for the period | 9904 | -€24,408 | €5,891 | +€30,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,408 | €5,891 | +€30,299 |
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 11 October 2026 via checked.be.