LAUV Consulting: what changed
Two fiscal 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.
LAUV Consulting
Largest movements
- Tangible fixed assets -€11,459
down €11,459 (-9.7%), from €117,674 to €106,215
of which Land and buildings: -€11,031
- Receivables within one year -€2,139
down €2,139 (-81.1%), from €2,637 to €498
- Debts after one year -€14,289
down €14,289 (-19.9%), from €71,654 to €57,366
- Gross operating margin -€2,293
down €2,293 (-13.2%), from €17,396 to €15,103
- Other operating charges +€787
new in 2025: €787
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.
Cash bridge derived
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 | €128,813 | €115,501 | -€13,312 | -10.3% |
| Fixed assets | 21/28 | €117,674 | €106,215 | -€11,459 | -9.7% |
| Tangible fixed assets | 22/27 | €117,674 | €106,215 | -€11,459 | -9.7% |
| Land and buildings | 22 | €116,817 | €105,786 | -€11,031 | -9.4% |
| Furniture and vehicles | 24 | €857 | €429 | -€429 | -50.0% |
| Current assets | 29/58 | €11,139 | €9,286 | -€1,853 | -16.6% |
| Amounts receivable within one year | 40/41 | €2,637 | €498 | -€2,139 | -81.1% |
| Other amounts receivable | 41 | €2,637 | €498 | -€2,139 | -81.1% |
| Cash at bank and in hand | 54/58 | €8,502 | €8,788 | +€287 | +3.4% |
| Total equity and liabilities | 10/49 | €128,813 | €115,501 | -€13,312 | -10.3% |
| Equity | 10/15 | €30,607 | €31,497 | +€889 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,400 | €76,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,540 | €74,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,193 | -€57,303 | +€889 | +1.5% |
| Amounts payable | 17/49 | €98,206 | €84,004 | -€14,201 | -14.5% |
| Amounts payable after more than one year | 17 | €71,654 | €57,366 | -€14,289 | -19.9% |
| Financial debts | 170/4 | €71,654 | €57,366 | -€14,289 | -19.9% |
| Amounts payable within one year | 42/48 | €25,272 | €26,639 | +€1,367 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €14,019 | €14,289 | +€270 | +1.9% |
| Trade debts | 44 | - | €1,170 | +€1,170 | |
| Suppliers | 440/4 | - | €1,170 | +€1,170 | |
| Taxes, remuneration and social security | 45 | €13 | €13 | = | 0.0% |
| Taxes | 450/3 | €13 | €13 | = | 0.0% |
| Other amounts payable | 47/48 | €11,240 | €11,168 | -€72 | -0.6% |
| Accrued charges and deferred income | 492/3 | €1,280 | - | -€1,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,459 | €11,459 | = | 0.0% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €17,396 | €15,103 | -€2,293 | -13.2% |
| Operating profit (loss) | 9901 | €5,937 | €2,856 | -€3,081 | -51.9% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €2,071 | €1,967 | -€104 | -5.0% |
| Recurring financial charges | 65 | €2,071 | €1,967 | -€104 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €3,924 | €889 | -€3,035 | -77.3% |
| Profit (loss) for the period | 9904 | €3,924 | €889 | -€3,035 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,924 | €889 | -€3,035 | -77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.