LV Building 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.
LV Building Consult
Largest movements
- Receivables within one year +€34,895
new in 2025: €34,895
of which Trade receivables: +€34,835
- Cash +€13,114
up €13,114 (+154%), from €8,543 to €21,657
mainly Net result for the year (+€41,162) and Tax, wage and social debts (+€11,905)
- Tangible fixed assets +€11,906
up €11,906 (+160%), from €7,424 to €19,330
of which Other tangible fixed assets: +€7,665
- Reserves +€41,162
new in 2025: €41,162
- Tax, wage and social debts +€11,905
up €11,905 (+158%), from €7,551 to €19,457
- Trade debts +€6,750
up €6,750 (+330%), from €2,043 to €8,792
- Gross operating margin +€60,252
up €60,252 (+1,391%), from €4,331 to €64,583
- Taxes +€14,974
up €14,974 (+936%), from €1,600 to €16,574
- Depreciation +€2,468
up €2,468 (+683%), from €361 to €2,829
- Financial charges +€1,762
up €1,762 (+95.8%), from €1,840 to €3,602
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 | €15,967 | €75,882 | +€59,915 | +375% |
| Fixed assets | 21/28 | €7,424 | €19,330 | +€11,906 | +160% |
| Tangible fixed assets | 22/27 | €7,424 | €19,330 | +€11,906 | +160% |
| Plant, machinery and equipment | 23 | €6,283 | €4,959 | -€1,324 | -21.1% |
| Furniture and vehicles | 24 | - | €5,566 | +€5,566 | |
| Other tangible fixed assets | 26 | €1,142 | €8,806 | +€7,665 | +671% |
| Current assets | 29/58 | €8,543 | €56,552 | +€48,009 | +562% |
| Amounts receivable within one year | 40/41 | - | €34,895 | +€34,895 | |
| Trade receivables | 40 | - | €34,835 | +€34,835 | |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €8,543 | €21,657 | +€13,114 | +154% |
| Total equity and liabilities | 10/49 | €15,967 | €75,882 | +€59,915 | +375% |
| Equity | 10/15 | €2,530 | €43,692 | +€41,162 | +1,627% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €41,162 | +€41,162 | |
| Distributable reserves | 133 | - | €41,162 | +€41,162 | |
| Profit (loss) carried forward | 14 | €30 | €30 | = | 0.0% |
| Amounts payable | 17/49 | €13,437 | €32,191 | +€18,753 | +140% |
| Amounts payable within one year | 42/48 | €13,437 | €31,991 | +€18,553 | +138% |
| Trade debts | 44 | €2,043 | €8,792 | +€6,750 | +330% |
| Suppliers | 440/4 | €2,043 | €8,792 | +€6,750 | +330% |
| Taxes, remuneration and social security | 45 | €7,551 | €19,457 | +€11,905 | +158% |
| Taxes | 450/3 | €7,551 | €19,457 | +€11,905 | +158% |
| Other amounts payable | 47/48 | €3,844 | €3,742 | -€102 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €2,829 | +€2,468 | +683% |
| Other operating charges | 640/8 | €500 | €415 | -€85 | -17.0% |
| Gross operating margin | 9900 | €4,331 | €64,583 | +€60,252 | +1,391% |
| Operating profit (loss) | 9901 | €3,469 | €61,338 | +€57,869 | +1,668% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,840 | €3,602 | +€1,762 | +95.8% |
| Recurring financial charges | 65 | €1,840 | €3,602 | +€1,762 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €1,630 | €57,736 | +€56,106 | +3,442% |
| Income taxes | 67/77 | €1,600 | €16,574 | +€14,974 | +936% |
| Profit (loss) for the period | 9904 | €30 | €41,162 | +€41,132 | +137,427% |
| Profit (loss) for the period to be appropriated | 9905 | €30 | €41,162 | +€41,132 | +137,427% |
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 24 October 2026 via checked.be.