LOVI 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.
LOVI CONSULTING
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Cash +€12,061
up €12,061 (+7.7%), from €157,443 to €169,504
mainly Net result for the year (+€31,295) and Receivables within one year (+€10,000)
- Receivables within one year -€10,000
down €10,000 (-24.1%), from €41,460 to €31,460
- Reserves +€31,295
up €31,295 (+21.9%), from €143,198 to €174,494
- Tax, wage and social debts -€10,254
down €10,254 (-19.0%), from €53,996 to €43,742
of which Taxes: -€10,261
- Gross operating margin -€63,312
down €63,312 (-60.7%), from €104,257 to €40,944
- Taxes -€13,349
down €13,349 (-61.8%), from €21,616 to €8,267
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 | €202,267 | €223,391 | +€21,124 | +10.4% |
| Fixed assets | 21/28 | €3,009 | €2,056 | -€954 | -31.7% |
| Tangible fixed assets | 22/27 | €3,009 | €2,056 | -€954 | -31.7% |
| Furniture and vehicles | 24 | €1,213 | €763 | -€450 | -37.1% |
| Other tangible fixed assets | 26 | €1,797 | €1,293 | -€504 | -28.0% |
| Current assets | 29/58 | €199,258 | €221,336 | +€22,078 | +11.1% |
| Amounts receivable within one year | 40/41 | €41,460 | €31,460 | -€10,000 | -24.1% |
| Trade receivables | 40 | €41,460 | €31,460 | -€10,000 | -24.1% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €157,443 | €169,504 | +€12,061 | +7.7% |
| Deferred charges and accrued income | 490/1 | €354 | €372 | +€18 | +5.0% |
| Total equity and liabilities | 10/49 | €202,267 | €223,391 | +€21,124 | +10.4% |
| Equity | 10/15 | €148,198 | €179,494 | +€31,295 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,198 | €174,494 | +€31,295 | +21.9% |
| Distributable reserves | 133 | €143,198 | €174,494 | +€31,295 | +21.9% |
| Amounts payable | 17/49 | €54,069 | €43,898 | -€10,171 | -18.8% |
| Amounts payable within one year | 42/48 | €54,043 | €43,884 | -€10,159 | -18.8% |
| Trade debts | 44 | - | €82 | +€82 | |
| Suppliers | 440/4 | - | €82 | +€82 | |
| Taxes, remuneration and social security | 45 | €53,996 | €43,742 | -€10,254 | -19.0% |
| Taxes | 450/3 | €50,970 | €40,709 | -€10,261 | -20.1% |
| Remuneration and social security | 454/9 | €3,026 | €3,033 | +€7 | +0.2% |
| Other amounts payable | 47/48 | €47 | €60 | +€13 | +28.0% |
| Accrued charges and deferred income | 492/3 | €26 | €14 | -€11 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €954 | +€312 | +48.7% |
| Other operating charges | 640/8 | €654 | €770 | +€116 | +17.7% |
| Gross operating margin | 9900 | €104,257 | €40,944 | -€63,312 | -60.7% |
| Operating profit (loss) | 9901 | €102,961 | €39,221 | -€63,741 | -61.9% |
| Financial income | 75/76B | - | €388 | +€388 | |
| Recurring financial income | 75 | - | €388 | +€388 | |
| Financial charges | 65/66B | €52 | €46 | -€6 | -10.8% |
| Recurring financial charges | 65 | €52 | €46 | -€6 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €102,909 | €39,563 | -€63,347 | -61.6% |
| Income taxes | 67/77 | €21,616 | €8,267 | -€13,349 | -61.8% |
| Profit (loss) for the period | 9904 | €81,293 | €31,295 | -€49,998 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,293 | €31,295 | -€49,998 | -61.5% |
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 21 October 2026 via checked.be.