LV 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.
LV CONSULTING
Largest movements
- Receivables within one year -€21,852
down €21,852 (-5.5%), from €395,559 to €373,707
of which Trade receivables: -€24,009
- Tax, wage and social debts -€16,380
down €16,380 (-60.7%), from €26,982 to €10,601
- Gross operating margin -€122,343
down €122,343, from €121,085 to -€1,258
- Taxes -€26,830
down €26,830 (-91.3%), from €29,389 to €2,558
- Financial income +€1,663
up €1,663 (+19.0%), from €8,743 to €10,406
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 | €423,308 | €406,494 | -€16,814 | -4.0% |
| Fixed assets | 21/28 | €5,402 | €4,902 | -€500 | -9.3% |
| Tangible fixed assets | 22/27 | €5,402 | €4,902 | -€500 | -9.3% |
| Plant, machinery and equipment | 23 | €2,294 | €2,213 | -€81 | -3.5% |
| Furniture and vehicles | 24 | €3,108 | €2,690 | -€418 | -13.5% |
| Current assets | 29/58 | €417,906 | €401,592 | -€16,314 | -3.9% |
| Amounts receivable within one year | 40/41 | €395,559 | €373,707 | -€21,852 | -5.5% |
| Trade receivables | 40 | €44,009 | €20,000 | -€24,009 | -54.6% |
| Other amounts receivable | 41 | €351,550 | €353,707 | +€2,156 | +0.6% |
| Cash at bank and in hand | 54/58 | €13,603 | €17,479 | +€3,875 | +28.5% |
| Deferred charges and accrued income | 490/1 | €8,743 | €10,406 | +€1,663 | +19.0% |
| Total equity and liabilities | 10/49 | €423,308 | €406,494 | -€16,814 | -4.0% |
| Equity | 10/15 | €393,309 | €393,413 | +€103 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €374,709 | €374,813 | +€103 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €372,849 | €372,953 | +€103 | 0.0% |
| Amounts payable | 17/49 | €29,999 | €13,081 | -€16,917 | -56.4% |
| Amounts payable within one year | 42/48 | €29,999 | €13,081 | -€16,917 | -56.4% |
| Trade debts | 44 | €3,017 | €2,480 | -€537 | -17.8% |
| Suppliers | 440/4 | €3,017 | €2,480 | -€537 | -17.8% |
| Taxes, remuneration and social security | 45 | €26,982 | €10,601 | -€16,380 | -60.7% |
| Taxes | 450/3 | €26,982 | €10,601 | -€16,380 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,126 | €2,099 | +€973 | +86.5% |
| Gross operating margin | 9900 | €121,085 | -€1,258 | -€122,343 | |
| Operating profit (loss) | 9901 | €119,460 | -€3,857 | -€123,316 | |
| Financial income | 75/76B | €8,743 | €10,406 | +€1,663 | +19.0% |
| Recurring financial income | 75 | €8,743 | €10,406 | +€1,663 | +19.0% |
| Financial charges | 65/66B | €4,113 | €3,888 | -€225 | -5.5% |
| Recurring financial charges | 65 | €4,113 | €3,888 | -€225 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €124,090 | €2,662 | -€121,428 | -97.9% |
| Income taxes | 67/77 | €29,389 | €2,558 | -€26,830 | -91.3% |
| Profit (loss) for the period | 9904 | €94,701 | €103 | -€94,598 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,701 | €103 | -€94,598 | -99.9% |
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.