LVC 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.
LVC CONSULTING
Largest movements
- Receivables within one year +€3,292
up €3,292 (+647%), from €509 to €3,801
- Stocks and contracts -€1,910
down €1,910 (-25.0%), from €7,630 to €5,720
- Cash +€1,003
up €1,003 (+64.2%), from €1,562 to €2,565
mainly Trade debts (+€2,159) and Stocks and contracts (+€1,910)
- Trade debts +€2,159
up €2,159 (+308%), from €701 to €2,860
- Profit (loss) carried forward +€459
up €459 (+86.7%), from -€529 to -€70
- Tax, wage and social debts -€233
down €233 (-29.8%), from €782 to €549
- Depreciation -€892
down €892 (-100%), from €892 to €0
- Other operating charges -€677
down €677 (-42.7%), from €1,583 to €906
- Gross operating margin -€560
down €560 (-28.7%), from €1,955 to €1,395
- Financial charges +€27
up €27 (+152%), from €18 to €45
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 | €10,201 | €12,586 | +€2,385 | +23.4% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €9,701 | €12,086 | +€2,385 | +24.6% |
| Stocks and contracts in progress | 3 | €7,630 | €5,720 | -€1,910 | -25.0% |
| Stocks | 30/36 | €7,630 | €5,720 | -€1,910 | -25.0% |
| Amounts receivable within one year | 40/41 | €509 | €3,801 | +€3,292 | +647% |
| Trade receivables | 40 | €509 | €3,801 | +€3,292 | +647% |
| Cash at bank and in hand | 54/58 | €1,562 | €2,565 | +€1,003 | +64.2% |
| Total equity and liabilities | 10/49 | €10,201 | €12,586 | +€2,385 | +23.4% |
| Equity | 10/15 | €6,471 | €6,930 | +€459 | +7.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€529 | -€70 | +€459 | +86.7% |
| Amounts payable | 17/49 | €3,730 | €5,656 | +€1,926 | +51.6% |
| Amounts payable within one year | 42/48 | €3,730 | €5,656 | +€1,926 | +51.6% |
| Trade debts | 44 | €701 | €2,860 | +€2,159 | +308% |
| Suppliers | 440/4 | €701 | €2,860 | +€2,159 | +308% |
| Taxes, remuneration and social security | 45 | €782 | €549 | -€233 | -29.8% |
| Taxes | 450/3 | €782 | €549 | -€233 | -29.8% |
| Other amounts payable | 47/48 | €2,247 | €2,247 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €0 | -€892 | -100% |
| Other operating charges | 640/8 | €1,583 | €906 | -€677 | -42.7% |
| Gross operating margin | 9900 | €1,955 | €1,395 | -€560 | -28.7% |
| Operating profit (loss) | 9901 | -€520 | €488 | +€1,008 | |
| Financial income | 75/76B | €9 | €16 | +€7 | +82.4% |
| Recurring financial income | 75 | €9 | €16 | +€7 | +82.4% |
| Financial charges | 65/66B | €18 | €45 | +€27 | +152% |
| Recurring financial charges | 65 | €18 | €45 | +€27 | +152% |
| Profit (loss) for the period before taxes | 9903 | -€529 | €459 | +€988 | |
| Profit (loss) for the period | 9904 | -€529 | €459 | +€988 | |
| Profit (loss) for the period to be appropriated | 9905 | -€529 | €459 | +€988 |
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 19 October 2026 via checked.be.