LVDB 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.
LVDB Consulting
Largest movements
- Receivables within one year -€4,485
down €4,485 (-17.9%), from €25,058 to €20,573
of which Trade receivables: -€4,260
- Cash +€2,263
up €2,263 (+372%), from €608 to €2,871
mainly Receivables within one year (+€4,485) and Tax, wage and social debts (+€284)
- Trade debts -€2,707
down €2,707 (-82.9%), from €3,266 to €559
- Tax, wage and social debts +€284
up €284 (+208%), from €136 to €420
- Gross operating margin -€1,894
down €1,894 (-74.9%), from €2,530 to €636
- Depreciation -€152
no longer reported in 2025 (was €152)
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 | €25,796 | €23,551 | -€2,245 | -8.7% |
| Current assets | 29/58 | €25,796 | €23,551 | -€2,245 | -8.7% |
| Amounts receivable within one year | 40/41 | €25,058 | €20,573 | -€4,485 | -17.9% |
| Trade receivables | 40 | €4,260 | - | -€4,260 | |
| Other amounts receivable | 41 | €20,798 | €20,573 | -€225 | -1.1% |
| Cash at bank and in hand | 54/58 | €608 | €2,871 | +€2,263 | +372% |
| Deferred charges and accrued income | 490/1 | €130 | €108 | -€22 | -17.3% |
| Total equity and liabilities | 10/49 | €25,796 | €23,551 | -€2,245 | -8.7% |
| Equity | 10/15 | €22,394 | €22,400 | +€6 | 0.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €11,173 | €11,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €9,073 | €9,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,780 | -€9,773 | +€6 | +0.1% |
| Amounts payable | 17/49 | €3,403 | €1,152 | -€2,251 | -66.1% |
| Amounts payable within one year | 42/48 | €3,403 | €1,152 | -€2,251 | -66.1% |
| Trade debts | 44 | €3,266 | €559 | -€2,707 | -82.9% |
| Suppliers | 440/4 | €3,266 | €559 | -€2,707 | -82.9% |
| Taxes, remuneration and social security | 45 | €136 | €420 | +€284 | +208% |
| Taxes | 450/3 | €136 | €420 | +€284 | +208% |
| Other amounts payable | 47/48 | - | €173 | +€173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | - | -€152 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €2,530 | €636 | -€1,894 | -74.9% |
| Operating profit (loss) | 9901 | €1,873 | €116 | -€1,757 | -93.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €108 | €110 | +€1 | +1.3% |
| Recurring financial charges | 65 | €108 | €110 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €1,764 | €6 | -€1,758 | -99.7% |
| Profit (loss) for the period | 9904 | €1,764 | €6 | -€1,758 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,764 | €6 | -€1,758 | -99.7% |
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 20 October 2026 via checked.be.