Lvda Praktijk: what changed
What changed
Lvda Praktijk
NACE 86.931, Psychology services
filed annual accounts (NBB)
Net result for the year
€3,654
2024 · -€9,007+€12,661
Equity
€20,516
2024 · €16,862+€3,654
Cash
€45,163
2024 · €46,616-€1,454
Balance sheet total
€238,289
2024 · €216,665+€21,624
Largest movements
Assets
- Tangible fixed assets +€22,068
up €22,068 (+13.9%), from €159,322 to €181,390
of which Furniture and vehicles: +€31,346
Equity and liabilities
- Debts after one year +€12,758
up €12,758 (+6.9%), from €184,995 to €197,752
- Reserves +€3,654
up €3,654 (+81.9%), from €4,462 to €8,116
- Current portion of long-term debt +€3,206
up €3,206 (+32.8%), from €9,783 to €12,990
Income statement
- Gross operating margin +€12,979
up €12,979 (+81.1%), from €16,001 to €28,981
- Other operating charges +€1,375
up €1,375 (+66.9%), from €2,055 to €3,431
- Taxes -€1,011
down €1,011 (-32.1%), from €3,149 to €2,138
- Financial income +€853
up €853 (+1,406%), from €61 to €914
- Depreciation +€623
up €623 (+4.3%), from €14,545 to €15,168
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€9,007
Gross operating margin
+€12,979
Depreciation
-€623
Other operating charges
-€1,375
Financial income
+€853
Financial charges
-€184
Taxes
+€1,011
Result 2025
€3,654
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19,818
Investment
-€37,235
Financing
+€15,964
Cash 2024
€46,616
From operations (derived)
+€19,818
Net result for the year
+€3,654
Depreciation
+€15,168
Receivables within one year
-€1,165
Deferred charges and accrued income
+€155
Trade debts
-€770
Tax, wage and social debts
+€1,821
Other debts
+€1,012
Accrued charges and deferred income
-€57
Investment (derived)
-€37,235
Investment in fixed assets (net)
-€37,235
Financing
+€15,964
Debts after one year
+€12,758
Current portion of long-term debt
+€3,206
Cash 2025
€45,163
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,665 | €238,289 | +€21,624 | +10.0% |
| Fixed assets | 21/28 | €159,322 | €181,390 | +€22,068 | +13.9% |
| Tangible fixed assets | 22/27 | €159,322 | €181,390 | +€22,068 | +13.9% |
| Land and buildings | 22 | €151,209 | €141,931 | -€9,278 | -6.1% |
| Furniture and vehicles | 24 | €8,114 | €39,460 | +€31,346 | +386% |
| Current assets | 29/58 | €57,342 | €56,899 | -€444 | -0.8% |
| Amounts receivable within one year | 40/41 | €9,907 | €11,072 | +€1,165 | +11.8% |
| Trade receivables | 40 | €5,857 | €8,057 | +€2,200 | +37.6% |
| Other amounts receivable | 41 | €4,050 | €3,015 | -€1,035 | -25.5% |
| Cash at bank and in hand | 54/58 | €46,616 | €45,163 | -€1,454 | -3.1% |
| Deferred charges and accrued income | 490/1 | €819 | €664 | -€155 | -18.9% |
| Total equity and liabilities | 10/49 | €216,665 | €238,289 | +€21,624 | +10.0% |
| Equity | 10/15 | €16,862 | €20,516 | +€3,654 | +21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,462 | €8,116 | +€3,654 | +81.9% |
| Distributable reserves | 133 | €4,462 | €8,116 | +€3,654 | +81.9% |
| Amounts payable | 17/49 | €199,803 | €217,773 | +€17,970 | +9.0% |
| Amounts payable after more than one year | 17 | €184,995 | €197,752 | +€12,758 | +6.9% |
| Financial debts | 170/4 | €184,995 | €197,752 | +€12,758 | +6.9% |
| Amounts payable within one year | 42/48 | €14,752 | €20,020 | +€5,269 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | €9,783 | €12,990 | +€3,206 | +32.8% |
| Trade debts | 44 | €2,081 | €1,311 | -€770 | -37.0% |
| Suppliers | 440/4 | €2,081 | €1,311 | -€770 | -37.0% |
| Taxes, remuneration and social security | 45 | €2,281 | €4,103 | +€1,821 | +79.8% |
| Taxes | 450/3 | €1,231 | €4,103 | +€2,871 | +233% |
| Remuneration and social security | 454/9 | €1,050 | - | -€1,050 | |
| Other amounts payable | 47/48 | €606 | €1,618 | +€1,012 | +167% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Non-recurring operating income | 76A | €1,234 | €1,481 | +€247 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,545 | €15,168 | +€623 | +4.3% |
| Other operating charges | 640/8 | €2,055 | €3,431 | +€1,375 | +66.9% |
| Gross operating margin | 9900 | €16,001 | €28,981 | +€12,979 | +81.1% |
| Operating profit (loss) | 9901 | -€598 | €10,382 | +€10,981 | |
| Financial income | 75/76B | €61 | €914 | +€853 | +1,406% |
| Recurring financial income | 75 | €61 | €914 | +€853 | +1,406% |
| Financial charges | 65/66B | €5,320 | €5,504 | +€184 | +3.5% |
| Recurring financial charges | 65 | €5,320 | €5,504 | +€184 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,858 | €5,792 | +€11,650 | |
| Income taxes | 67/77 | €3,149 | €2,138 | -€1,011 | -32.1% |
| Profit (loss) for the period | 9904 | -€9,007 | €3,654 | +€12,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,007 | €3,654 | +€12,661 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.