LNV 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.
LNV Consulting
Largest movements
- Cash +€15,412
up €15,412 (+29.3%), from €52,530 to €67,941
mainly Net result for the year (+€32,365) and Depreciation (+€16,688)
- Tangible fixed assets -€14,047
down €14,047 (-3.5%), from €398,427 to €384,380
of which Land and buildings: -€13,335
- Receivables within one year +€9,214
up €9,214 (+78.4%), from €11,753 to €20,967
of which Trade receivables: +€4,822
- Reserves +€32,365
up €32,365 (+40.2%), from €80,533 to €112,898
- Other debts -€17,468
down €17,468 (-61.5%), from €28,399 to €10,931
- Debts after one year -€15,881
down €15,881 (-5.0%), from €315,295 to €299,414
- Tax, wage and social debts +€7,728
up €7,728 (+59.7%), from €12,941 to €20,669
- Taxes +€9,166
up €9,166 (+247%), from €3,716 to €12,883
- Other operating charges -€3,745
down €3,745 (-73.6%), from €5,086 to €1,341
- Gross operating margin +€2,213
up €2,213 (+3.2%), from €69,047 to €71,260
- Financial charges +€793
up €793 (+11.0%), from €7,191 to €7,984
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 | €469,388 | €476,298 | +€6,910 | +1.5% |
| Fixed assets | 21/28 | €398,427 | €384,380 | -€14,047 | -3.5% |
| Tangible fixed assets | 22/27 | €398,427 | €384,380 | -€14,047 | -3.5% |
| Land and buildings | 22 | €395,175 | €381,840 | -€13,335 | -3.4% |
| Plant, machinery and equipment | 23 | €422 | €179 | -€243 | -57.5% |
| Furniture and vehicles | 24 | €2,830 | €2,361 | -€469 | -16.6% |
| Current assets | 29/58 | €70,961 | €91,918 | +€20,957 | +29.5% |
| Amounts receivable after more than one year | 29 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Other amounts receivable | 291 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €11,753 | €20,967 | +€9,214 | +78.4% |
| Trade receivables | 40 | €11,694 | €16,517 | +€4,822 | +41.2% |
| Other amounts receivable | 41 | €59 | €4,451 | +€4,392 | +7,453% |
| Cash at bank and in hand | 54/58 | €52,530 | €67,941 | +€15,412 | +29.3% |
| Deferred charges and accrued income | 490/1 | €678 | €1,009 | +€331 | +48.9% |
| Total equity and liabilities | 10/49 | €469,388 | €476,298 | +€6,910 | +1.5% |
| Equity | 10/15 | €95,922 | €128,287 | +€32,365 | +33.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Revaluation surpluses | 12 | €15,289 | €15,289 | = | 0.0% |
| Reserves | 13 | €80,533 | €112,898 | +€32,365 | +40.2% |
| Distributable reserves | 133 | €80,533 | €112,898 | +€32,365 | +40.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €373,466 | €348,011 | -€25,455 | -6.8% |
| Amounts payable after more than one year | 17 | €315,295 | €299,414 | -€15,881 | -5.0% |
| Financial debts | 170/4 | €315,295 | €299,414 | -€15,881 | -5.0% |
| Amounts payable within one year | 42/48 | €58,171 | €48,597 | -€9,574 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €15,595 | €15,881 | +€286 | +1.8% |
| Trade debts | 44 | €1,235 | €1,116 | -€119 | -9.6% |
| Suppliers | 440/4 | €1,235 | €1,116 | -€119 | -9.6% |
| Taxes, remuneration and social security | 45 | €12,941 | €20,669 | +€7,728 | +59.7% |
| Taxes | 450/3 | €12,941 | €20,669 | +€7,728 | +59.7% |
| Other amounts payable | 47/48 | €28,399 | €10,931 | -€17,468 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,020 | €16,688 | +€668 | +4.2% |
| Other operating charges | 640/8 | €5,086 | €1,341 | -€3,745 | -73.6% |
| Gross operating margin | 9900 | €69,047 | €71,260 | +€2,213 | +3.2% |
| Operating profit (loss) | 9901 | €47,942 | €53,231 | +€5,290 | +11.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €7,191 | €7,984 | +€793 | +11.0% |
| Recurring financial charges | 65 | €7,191 | €7,984 | +€793 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €40,751 | €45,248 | +€4,496 | +11.0% |
| Income taxes | 67/77 | €3,716 | €12,883 | +€9,166 | +247% |
| Profit (loss) for the period | 9904 | €37,035 | €32,365 | -€4,670 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,035 | €32,365 | -€4,670 | -12.6% |
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 16 October 2026 via checked.be.