LAVIC CONSULTING: what changed
LAVIC CONSULTING
Largest movements
- Cash -€37,381
down €37,381 (-75.7%), from €49,380 to €11,998
mainly Contributions, distributions and other (-€54,458) and Other debts (-€51,391)
- Tangible fixed assets -€21,665
down €21,665 (-11.3%), from €191,116 to €169,451
of which Furniture and vehicles: -€22,649
- Deferred charges and accrued income -€6,696
down €6,696 (-59.4%), from €11,276 to €4,580
- Receivables within one year +€3,775
up €3,775 (+3.5%), from €108,740 to €112,515
of which Trade receivables: +€10,159
- Other debts -€51,391
down €51,391 (-92.7%), from €55,442 to €4,051
- Debts after one year -€31,707
down €31,707 (-40.6%), from €78,170 to €46,464
- Tax, wage and social debts +€14,156
up €14,156 (+98.7%), from €14,342 to €28,498
of which Taxes: +€11,280
- Trade debts +€11,029
up €11,029 (+328%), from €3,359 to €14,388
- Short-term financial debts -€4,250
down €4,250 (-86.5%), from €4,913 to €663
- Gross operating margin +€45,055
up €45,055 (+23.4%), from €192,279 to €237,333
- Taxes +€16,599
up €16,599 (+84.6%), from €19,615 to €36,214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,512 | €298,544 | -€61,968 | -17.2% |
| Fixed assets | 21/28 | €191,116 | €169,451 | -€21,665 | -11.3% |
| Tangible fixed assets | 22/27 | €191,116 | €169,451 | -€21,665 | -11.3% |
| Plant, machinery and equipment | 23 | €1,365 | €2,349 | +€984 | +72.1% |
| Furniture and vehicles | 24 | €189,751 | €167,101 | -€22,649 | -11.9% |
| Current assets | 29/58 | €169,396 | €129,093 | -€40,303 | -23.8% |
| Amounts receivable within one year | 40/41 | €108,740 | €112,515 | +€3,775 | +3.5% |
| Trade receivables | 40 | €102,356 | €112,515 | +€10,159 | +9.9% |
| Other amounts receivable | 41 | €6,385 | €0 | -€6,385 | -100% |
| Cash at bank and in hand | 54/58 | €49,380 | €11,998 | -€37,381 | -75.7% |
| Deferred charges and accrued income | 490/1 | €11,276 | €4,580 | -€6,696 | -59.4% |
| Total equity and liabilities | 10/49 | €360,512 | €298,544 | -€61,968 | -17.2% |
| Equity | 10/15 | €173,740 | €172,774 | -€966 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,140 | €154,174 | -€966 | -0.6% |
| Distributable reserves | 133 | €155,140 | €154,174 | -€966 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €186,772 | €125,770 | -€61,002 | -32.7% |
| Amounts payable after more than one year | 17 | €78,170 | €46,464 | -€31,707 | -40.6% |
| Financial debts | 170/4 | €78,170 | €46,464 | -€31,707 | -40.6% |
| Amounts payable within one year | 42/48 | €108,601 | €79,307 | -€29,295 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €30,545 | €31,707 | +€1,161 | +3.8% |
| Financial debts | 43 | €4,913 | €663 | -€4,250 | -86.5% |
| Credit institutions | 430/8 | €4,913 | €663 | -€4,250 | -86.5% |
| Trade debts | 44 | €3,359 | €14,388 | +€11,029 | +328% |
| Suppliers | 440/4 | €3,359 | €14,388 | +€11,029 | +328% |
| Taxes, remuneration and social security | 45 | €14,342 | €28,498 | +€14,156 | +98.7% |
| Taxes | 450/3 | €4,195 | €15,474 | +€11,280 | +269% |
| Remuneration and social security | 454/9 | €10,147 | €13,023 | +€2,876 | +28.3% |
| Other amounts payable | 47/48 | €55,442 | €4,051 | -€51,391 | -92.7% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Remuneration, social security and pensions | 62 | €76,788 | €77,531 | +€743 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,857 | €60,727 | -€1,130 | -1.8% |
| Other operating charges | 640/8 | €3,836 | €4,380 | +€544 | +14.2% |
| Gross operating margin | 9900 | €192,279 | €237,333 | +€45,055 | +23.4% |
| Operating profit (loss) | 9901 | €49,798 | €94,695 | +€44,897 | +90.2% |
| Financial income | 75/76B | €101 | €1 | -€100 | -99.0% |
| Recurring financial income | 75 | €101 | €1 | -€100 | -99.0% |
| Financial charges | 65/66B | €6,173 | €4,990 | -€1,183 | -19.2% |
| Recurring financial charges | 65 | €6,173 | €4,990 | -€1,183 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €43,726 | €89,706 | +€45,980 | +105% |
| Income taxes | 67/77 | €19,615 | €36,214 | +€16,599 | +84.6% |
| Profit (loss) for the period | 9904 | €24,111 | €53,492 | +€29,381 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €24,111 | €53,492 | +€29,381 | +122% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.