LVD Technics: what changed
Two fiscal 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.
LVD Technics
Largest movements
- Current investments -€20,834
down €20,834 (-33.1%), from €62,916 to €42,082
- Receivables within one year +€9,888
up €9,888 (+24.5%), from €40,303 to €50,191
- Other debts -€58,443
down €58,443 (-97.4%), from €60,000 to €1,557
- Trade debts +€44,244
new in 2025: €44,244
- Profit (loss) carried forward +€19,139
up €19,139 (+35.3%), from -€54,208 to -€35,069
- Advances received -€17,324
down €17,324 (-40.0%), from €43,274 to €25,950
- Tax, wage and social debts +€1,437
new in 2025: €1,437
- Gross operating margin +€19,485
up €19,485, from -€55 to €19,430
- Other operating charges +€822
new in 2025: €822
- Financial income +€584
new in 2025: €584
- Financial charges -€412
down €412 (-88.6%), from €465 to €53
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,219 | €92,272 | -€10,946 | -10.6% |
| Current assets | 29/58 | €103,219 | €92,272 | -€10,946 | -10.6% |
| Amounts receivable within one year | 40/41 | €40,303 | €50,191 | +€9,888 | +24.5% |
| Trade receivables | 40 | €40,303 | €50,191 | +€9,888 | +24.5% |
| Current investments | 50/53 | €62,916 | €42,082 | -€20,834 | -33.1% |
| Total equity and liabilities | 10/49 | €103,219 | €92,272 | -€10,946 | -10.6% |
| Equity | 10/15 | -€55 | €19,084 | +€19,139 | |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €28,124 | €28,124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,758 | €1,758 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,758 | €1,758 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,544 | €13,544 | = | 0.0% |
| Distributable reserves | 133 | €12,822 | €12,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,208 | -€35,069 | +€19,139 | +35.3% |
| Amounts payable | 17/49 | €103,274 | €73,188 | -€30,086 | -29.1% |
| Amounts payable within one year | 42/48 | €103,274 | €73,188 | -€30,086 | -29.1% |
| Trade debts | 44 | - | €44,244 | +€44,244 | |
| Suppliers | 440/4 | - | €44,244 | +€44,244 | |
| Advances received on contracts in progress | 46 | €43,274 | €25,950 | -€17,324 | -40.0% |
| Taxes, remuneration and social security | 45 | - | €1,437 | +€1,437 | |
| Taxes | 450/3 | - | €1,437 | +€1,437 | |
| Other amounts payable | 47/48 | €60,000 | €1,557 | -€58,443 | -97.4% |
| Other operating charges | 640/8 | - | €822 | +€822 | |
| Gross operating margin | 9900 | -€55 | €19,430 | +€19,485 | |
| Operating profit (loss) | 9901 | -€55 | €18,609 | +€18,663 | |
| Financial income | 75/76B | - | €584 | +€584 | |
| Recurring financial income | 75 | - | €584 | +€584 | |
| Financial charges | 65/66B | €465 | €53 | -€412 | -88.6% |
| Recurring financial charges | 65 | €465 | €53 | -€412 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€520 | €19,139 | +€19,659 | |
| Profit (loss) for the period | 9904 | -€520 | €19,139 | +€19,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€520 | €19,139 | +€19,659 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.