LOV 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.
LOV Consult
Largest movements
- Cash +€5,986
up €5,986 (+199.5%), from €3,000 to €8,986
mainly Net result for the year (+€7,786) and Tax, wage and social debts (+€1,540)
- Receivables within one year +€2,019
new in 2025: €2,019
of which Trade receivables: +€1,769
- Tangible fixed assets +€934
new in 2025: €934
- Profit (loss) carried forward +€7,786
up €7,786, from -€2,366 to €5,420
- Accrued charges and deferred income -€2,366
no longer reported in 2025 (was €2,366)
- Tax, wage and social debts +€1,540
new in 2025: €1,540
- Trade debts +€1,462
new in 2025: €1,462
- Other debts +€517
new in 2025: €517
- Gross operating margin +€11,929
up €11,929, from -€1,939 to €9,991
- Taxes +€1,476
new in 2025: €1,476
- Depreciation +€351
new in 2025: €351
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 | €3,000 | €11,939 | +€8,939 | +298.0% |
| Fixed assets | 21/28 | - | €934 | +€934 | |
| Tangible fixed assets | 22/27 | - | €934 | +€934 | |
| Furniture and vehicles | 24 | - | €934 | +€934 | |
| Current assets | 29/58 | €3,000 | €11,005 | +€8,005 | +266.8% |
| Amounts receivable within one year | 40/41 | - | €2,019 | +€2,019 | |
| Trade receivables | 40 | - | €1,769 | +€1,769 | |
| Other amounts receivable | 41 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €3,000 | €8,986 | +€5,986 | +199.5% |
| Total equity and liabilities | 10/49 | €3,000 | €11,939 | +€8,939 | +298.0% |
| Equity | 10/15 | €634 | €8,420 | +€7,786 | +1228.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,366 | €5,420 | +€7,786 | |
| Amounts payable | 17/49 | €2,366 | €3,520 | +€1,154 | +48.8% |
| Amounts payable within one year | 42/48 | - | €3,520 | +€3,520 | |
| Trade debts | 44 | - | €1,462 | +€1,462 | |
| Suppliers | 440/4 | - | €1,462 | +€1,462 | |
| Taxes, remuneration and social security | 45 | - | €1,540 | +€1,540 | |
| Taxes | 450/3 | - | €1,540 | +€1,540 | |
| Other amounts payable | 47/48 | - | €517 | +€517 | |
| Accrued charges and deferred income | 492/3 | €2,366 | - | -€2,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €351 | +€351 | |
| Other operating charges | 640/8 | €427 | €378 | -€50 | -11.7% |
| Gross operating margin | 9900 | -€1,939 | €9,991 | +€11,929 | |
| Operating profit (loss) | 9901 | -€2,366 | €9,262 | +€11,628 | |
| Profit (loss) for the period before taxes | 9903 | -€2,366 | €9,262 | +€11,628 | |
| Income taxes | 67/77 | - | €1,476 | +€1,476 | |
| Profit (loss) for the period | 9904 | -€2,366 | €7,786 | +€10,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,366 | €7,786 | +€10,152 |
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 10 October 2026 via checked.be.