LVA 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.
LVA CONSULTING
Largest movements
- Receivables within one year +€25,533
up €25,533 (+10.7%), from €238,628 to €264,161
of which Other amounts receivable: +€19,098
- Tangible fixed assets +€3,859
up €3,859 (+5.6%), from €68,810 to €72,669
of which Furniture and vehicles: +€3,768
- Tax, wage and social debts +€63,935
up €63,935 (+74.3%), from €86,001 to €149,936
of which Taxes: +€76,484
- Other debts -€33,456
down €33,456 (-28.0%), from €119,456 to €86,000
- Taxes +€35,799
up €35,799 (+112%), from €31,867 to €67,666
- Gross operating margin +€9,164
up €9,164 (+6.9%), from €133,284 to €142,449
- Financial income +€7,404
up €7,404 (+82.7%), from €8,952 to €16,356
- Turnover +€6,605
up €6,605 (+2.4%), from €279,706 to €286,310
- Other operating charges +€3,372
up €3,372 (+226%), from €1,490 to €4,863
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,695 | €354,248 | +€32,553 | +10.1% |
| Fixed assets | 21/28 | €68,810 | €72,669 | +€3,859 | +5.6% |
| Tangible fixed assets | 22/27 | €68,810 | €72,669 | +€3,859 | +5.6% |
| Plant, machinery and equipment | 23 | €273 | €1,947 | +€1,673 | +612% |
| Furniture and vehicles | 24 | €5,956 | €9,724 | +€3,768 | +63.3% |
| Other tangible fixed assets | 26 | €62,580 | €60,998 | -€1,582 | -2.5% |
| Current assets | 29/58 | €252,885 | €281,579 | +€28,694 | +11.3% |
| Amounts receivable within one year | 40/41 | €238,628 | €264,161 | +€25,533 | +10.7% |
| Trade receivables | 40 | €18,248 | €24,684 | +€6,435 | +35.3% |
| Other amounts receivable | 41 | €220,379 | €239,477 | +€19,098 | +8.7% |
| Cash at bank and in hand | 54/58 | €6,093 | €7,994 | +€1,901 | +31.2% |
| Deferred charges and accrued income | 490/1 | €8,165 | €9,425 | +€1,260 | +15.4% |
| Total equity and liabilities | 10/49 | €321,695 | €354,248 | +€32,553 | +10.1% |
| Equity | 10/15 | €82,090 | €82,467 | +€377 | +0.5% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Reserves | 13 | €58,360 | €58,360 | = | 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 | €56,500 | €56,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,030 | €13,407 | +€377 | +2.9% |
| Amounts payable | 17/49 | €239,605 | €271,782 | +€32,177 | +13.4% |
| Amounts payable within one year | 42/48 | €239,605 | €271,782 | +€32,177 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €26,688 | €28,370 | +€1,681 | +6.3% |
| Trade debts | 44 | €7,459 | €7,476 | +€17 | +0.2% |
| Suppliers | 440/4 | €7,459 | €7,476 | +€17 | +0.2% |
| Taxes, remuneration and social security | 45 | €86,001 | €149,936 | +€63,935 | +74.3% |
| Taxes | 450/3 | €71,724 | €148,208 | +€76,484 | +107% |
| Remuneration and social security | 454/9 | €14,277 | €1,728 | -€12,549 | -87.9% |
| Other amounts payable | 47/48 | €119,456 | €86,000 | -€33,456 | -28.0% |
| Turnover | 70 | €279,706 | €286,310 | +€6,605 | +2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,421 | €143,861 | -€2,560 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,913 | €13,248 | +€1,336 | +11.2% |
| Other operating charges | 640/8 | €1,490 | €4,863 | +€3,372 | +226% |
| Gross operating margin | 9900 | €133,284 | €142,449 | +€9,164 | +6.9% |
| Operating profit (loss) | 9901 | €119,881 | €124,338 | +€4,456 | +3.7% |
| Financial income | 75/76B | €8,952 | €16,356 | +€7,404 | +82.7% |
| Recurring financial income | 75 | €8,952 | €16,356 | +€7,404 | +82.7% |
| Financial charges | 65/66B | €5,412 | €6,651 | +€1,239 | +22.9% |
| Recurring financial charges | 65 | €5,412 | €6,651 | +€1,239 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €123,422 | €134,043 | +€10,621 | +8.6% |
| Income taxes | 67/77 | €31,867 | €67,666 | +€35,799 | +112% |
| Profit (loss) for the period | 9904 | €91,555 | €66,377 | -€25,178 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,555 | €66,377 | -€25,178 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.