LVA Consultancy: 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.
LVA Consultancy
Largest movements
- Cash +€87,999
up €87,999 (+66.0%), from €133,246 to €221,245
mainly Net result for the year (+€83,951) and Deferred charges and accrued income (+€9,454)
- Deferred charges and accrued income -€9,454
down €9,454 (-71.3%), from €13,256 to €3,802
- Receivables within one year +€4,576
up €4,576 (+17.8%), from €25,654 to €30,230
of which Trade receivables: +€3,632
- Reserves +€83,951
up €83,951 (+51.1%), from €164,448 to €248,399
- Gross operating margin +€7,171
up €7,171 (+7.0%), from €102,163 to €109,334
- Taxes +€2,056
up €2,056 (+10.1%), from €20,366 to €22,421
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 | €173,287 | €255,727 | +€82,440 | +47.6% |
| Fixed assets | 21/28 | €1,131 | €450 | -€681 | -60.2% |
| Tangible fixed assets | 22/27 | €1,131 | €450 | -€681 | -60.2% |
| Furniture and vehicles | 24 | €1,131 | €450 | -€681 | -60.2% |
| Current assets | 29/58 | €172,156 | €255,277 | +€83,121 | +48.3% |
| Amounts receivable within one year | 40/41 | €25,654 | €30,230 | +€4,576 | +17.8% |
| Trade receivables | 40 | €24,520 | €28,152 | +€3,632 | +14.8% |
| Other amounts receivable | 41 | €1,134 | €2,079 | +€944 | +83.3% |
| Cash at bank and in hand | 54/58 | €133,246 | €221,245 | +€87,999 | +66.0% |
| Deferred charges and accrued income | 490/1 | €13,256 | €3,802 | -€9,454 | -71.3% |
| Total equity and liabilities | 10/49 | €173,287 | €255,727 | +€82,440 | +47.6% |
| Equity | 10/15 | €167,448 | €251,399 | +€83,951 | +50.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €164,448 | €248,399 | +€83,951 | +51.1% |
| Distributable reserves | 133 | €164,448 | €248,399 | +€83,951 | +51.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,839 | €4,328 | -€1,512 | -25.9% |
| Amounts payable within one year | 42/48 | €5,839 | €4,328 | -€1,512 | -25.9% |
| Trade debts | 44 | €1,040 | €1,550 | +€510 | +49.1% |
| Suppliers | 440/4 | €1,040 | €1,550 | +€510 | +49.1% |
| Taxes, remuneration and social security | 45 | €3,269 | €2,614 | -€655 | -20.0% |
| Taxes | 450/3 | €2,754 | €2,614 | -€140 | -5.1% |
| Remuneration and social security | 454/9 | €515 | €0 | -€515 | -100% |
| Other amounts payable | 47/48 | €1,530 | €164 | -€1,367 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €681 | = | 0.0% |
| Other operating charges | 640/8 | €172 | €573 | +€402 | +234% |
| Gross operating margin | 9900 | €102,163 | €109,334 | +€7,171 | +7.0% |
| Operating profit (loss) | 9901 | €101,310 | €108,079 | +€6,769 | +6.7% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €2,143 | €1,706 | -€437 | -20.4% |
| Recurring financial charges | 65 | €2,143 | €1,706 | -€437 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €99,170 | €106,373 | +€7,203 | +7.3% |
| Income taxes | 67/77 | €20,366 | €22,421 | +€2,056 | +10.1% |
| Profit (loss) for the period | 9904 | €78,804 | €83,951 | +€5,147 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,804 | €83,951 | +€5,147 | +6.5% |
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 16 October 2026 via checked.be.