LCV CONSULT: 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.
LCV CONSULT
Largest movements
- Cash -€10,092
down €10,092 (-69.5%), from €14,528 to €4,436
mainly Net result for the year (-€44,535) and Tax, wage and social debts (-€5,432)
- Tangible fixed assets -€6,908
down €6,908 (-22.3%), from €30,957 to €24,049
of which Furniture and vehicles: -€4,438
- Receivables within one year -€6,667
down €6,667 (-29.3%), from €22,717 to €16,050
of which Other amounts receivable: -€9,431
- Profit (loss) carried forward -€44,535
down €44,535 (-31.6%), from €141,078 to €96,543
- Other debts +€26,672
new in 2025: €26,672
- Tax, wage and social debts -€5,432
down €5,432 (-83.2%), from €6,528 to €1,096
of which Taxes: -€5,682
- Gross operating margin +€9,186
up €9,186 (+24.3%), from -€37,879 to -€28,693
- Taxes +€6,784
up €6,784 (+1,667%), from €407 to €7,191
- Other operating charges +€466
up €466 (+87.9%), from €530 to €996
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 | €171,243 | €147,360 | -€23,883 | -13.9% |
| Fixed assets | 21/28 | €133,782 | €126,874 | -€6,908 | -5.2% |
| Tangible fixed assets | 22/27 | €30,957 | €24,049 | -€6,908 | -22.3% |
| Furniture and vehicles | 24 | €15,150 | €10,712 | -€4,438 | -29.3% |
| Other tangible fixed assets | 26 | €15,807 | €13,337 | -€2,470 | -15.6% |
| Financial fixed assets | 28 | €102,825 | €102,825 | = | 0.0% |
| Current assets | 29/58 | €37,461 | €20,486 | -€16,975 | -45.3% |
| Amounts receivable within one year | 40/41 | €22,717 | €16,050 | -€6,667 | -29.3% |
| Trade receivables | 40 | - | €2,764 | +€2,764 | |
| Other amounts receivable | 41 | €22,717 | €13,286 | -€9,431 | -41.5% |
| Cash at bank and in hand | 54/58 | €14,528 | €4,436 | -€10,092 | -69.5% |
| Deferred charges and accrued income | 490/1 | €216 | - | -€216 | |
| Total equity and liabilities | 10/49 | €171,243 | €147,360 | -€23,883 | -13.9% |
| Equity | 10/15 | €159,628 | €115,093 | -€44,535 | -27.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,078 | €96,543 | -€44,535 | -31.6% |
| Amounts payable | 17/49 | €11,615 | €32,267 | +€20,652 | +178% |
| Amounts payable after more than one year | 17 | €817 | - | -€817 | |
| Financial debts | 170/4 | €817 | - | -€817 | |
| Amounts payable within one year | 42/48 | €10,798 | €32,045 | +€21,247 | +197% |
| Current portion of amounts payable after more than one year | 42 | €3,250 | €2,982 | -€268 | -8.2% |
| Trade debts | 44 | €1,020 | €1,295 | +€275 | +27.0% |
| Suppliers | 440/4 | €1,020 | €1,295 | +€275 | +27.0% |
| Taxes, remuneration and social security | 45 | €6,528 | €1,096 | -€5,432 | -83.2% |
| Taxes | 450/3 | €6,528 | €846 | -€5,682 | -87.0% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | - | €26,672 | +€26,672 | |
| Accrued charges and deferred income | 492/3 | - | €222 | +€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,908 | €6,908 | = | 0.0% |
| Other operating charges | 640/8 | €530 | €996 | +€466 | +87.9% |
| Gross operating margin | 9900 | -€37,879 | -€28,693 | +€9,186 | +24.3% |
| Operating profit (loss) | 9901 | -€45,317 | -€36,597 | +€8,720 | +19.2% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €936 | €747 | -€189 | -20.2% |
| Recurring financial charges | 65 | €936 | €747 | -€189 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€46,249 | -€37,344 | +€8,905 | +19.3% |
| Income taxes | 67/77 | €407 | €7,191 | +€6,784 | +1,667% |
| Profit (loss) for the period | 9904 | -€46,656 | -€44,535 | +€2,121 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,656 | -€44,535 | +€2,121 | +4.5% |
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 20 October 2026 via checked.be.