Lavant 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.
Lavant Consulting
Largest movements
- Cash -€3,233
down €3,233 (-9.8%), from €33,124 to €29,891
mainly Net result for the year (-€7,401) and Trade debts (-€2,105)
- Tangible fixed assets -€1,425
down €1,425 (-24.9%), from €5,729 to €4,305
of which Furniture and vehicles: -€1,241
- Receivables within one year -€1,167
down €1,167 (-9.8%), from €11,908 to €10,741
of which Other amounts receivable: -€2,500
- Deferred charges and accrued income +€812
up €812 (+35.8%), from €2,268 to €3,080
- Reserves -€7,401
down €7,401 (-18.1%), from €40,973 to €33,572
- Tax, wage and social debts +€5,081
up €5,081 (+127%), from €4,015 to €9,097
of which Taxes: +€2,858
- Trade debts -€2,105
down €2,105 (-61.4%), from €3,428 to €1,323
- Other debts -€588
down €588 (-10.5%), from €5,613 to €5,025
- Gross operating margin -€60,474
down €60,474, from €56,138 to -€4,336
- Taxes -€11,870
down €11,870 (-100.0%), from €11,875 to €5
- Depreciation -€820
down €820 (-36.5%), from €2,245 to €1,425
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 | €57,030 | €52,017 | -€5,012 | -8.8% |
| Fixed assets | 21/28 | €9,729 | €8,305 | -€1,425 | -14.6% |
| Tangible fixed assets | 22/27 | €5,729 | €4,305 | -€1,425 | -24.9% |
| Plant, machinery and equipment | 23 | €1,731 | €1,548 | -€184 | -10.6% |
| Furniture and vehicles | 24 | €3,998 | €2,757 | -€1,241 | -31.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €47,300 | €43,712 | -€3,588 | -7.6% |
| Amounts receivable within one year | 40/41 | €11,908 | €10,741 | -€1,167 | -9.8% |
| Trade receivables | 40 | €9,408 | €10,741 | +€1,333 | +14.2% |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100% |
| Cash at bank and in hand | 54/58 | €33,124 | €29,891 | -€3,233 | -9.8% |
| Deferred charges and accrued income | 490/1 | €2,268 | €3,080 | +€812 | +35.8% |
| Total equity and liabilities | 10/49 | €57,030 | €52,017 | -€5,012 | -8.8% |
| Equity | 10/15 | €43,973 | €36,572 | -€7,401 | -16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,973 | €33,572 | -€7,401 | -18.1% |
| Distributable reserves | 133 | €40,973 | €33,572 | -€7,401 | -18.1% |
| Amounts payable | 17/49 | €13,057 | €15,445 | +€2,388 | +18.3% |
| Amounts payable within one year | 42/48 | €13,057 | €15,445 | +€2,388 | +18.3% |
| Trade debts | 44 | €3,428 | €1,323 | -€2,105 | -61.4% |
| Suppliers | 440/4 | €3,428 | €1,323 | -€2,105 | -61.4% |
| Taxes, remuneration and social security | 45 | €4,015 | €9,097 | +€5,081 | +127% |
| Taxes | 450/3 | €3,961 | €6,818 | +€2,858 | +72.1% |
| Remuneration and social security | 454/9 | €54 | €2,278 | +€2,224 | +4,099% |
| Other amounts payable | 47/48 | €5,613 | €5,025 | -€588 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €1,425 | -€820 | -36.5% |
| Other operating charges | 640/8 | €335 | €663 | +€328 | +98.0% |
| Gross operating margin | 9900 | €56,138 | -€4,336 | -€60,474 | |
| Operating profit (loss) | 9901 | €53,558 | -€6,424 | -€59,982 | |
| Financial charges | 65/66B | €710 | €972 | +€262 | +36.9% |
| Recurring financial charges | 65 | €710 | €972 | +€262 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €52,848 | -€7,396 | -€60,244 | |
| Income taxes | 67/77 | €11,875 | €5 | -€11,870 | -100.0% |
| Profit (loss) for the period | 9904 | €40,973 | -€7,401 | -€48,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,973 | -€7,401 | -€48,374 |
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 18 October 2026 via checked.be.