LVE 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.
LVE Consulting
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year +€20,706
up €20,706 (+486%), from €4,259 to €24,965
of which Other amounts receivable: +€12,381
- Cash -€8,876
down €8,876 (-15.7%), from €56,488 to €47,613
mainly Current investments (-€25,000) and Receivables within one year (-€20,706)
- Deferred charges and accrued income -€3,697
down €3,697 (-56.1%), from €6,587 to €2,891
- Tangible fixed assets +€1,757
up €1,757 (+33.0%), from €5,332 to €7,090
of which Furniture and vehicles: +€1,961
- Profit (loss) carried forward +€44,139
up €44,139 (+192%), from €22,931 to €67,070
- Tax, wage and social debts -€8,720
down €8,720 (-41.7%), from €20,898 to €12,179
- Gross operating margin +€26,613
up €26,613 (+82.3%), from €32,341 to €58,954
- Taxes +€5,249
up €5,249 (+86.0%), from €6,103 to €11,351
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 | €72,667 | €107,558 | +€34,891 | +48.0% |
| Fixed assets | 21/28 | €5,332 | €7,090 | +€1,757 | +33.0% |
| Tangible fixed assets | 22/27 | €5,332 | €7,090 | +€1,757 | +33.0% |
| Plant, machinery and equipment | 23 | €3,940 | €3,736 | -€204 | -5.2% |
| Furniture and vehicles | 24 | €1,392 | €3,353 | +€1,961 | +141% |
| Current assets | 29/58 | €67,335 | €100,469 | +€33,134 | +49.2% |
| Amounts receivable within one year | 40/41 | €4,259 | €24,965 | +€20,706 | +486% |
| Trade receivables | 40 | €4,259 | €12,584 | +€8,325 | +195% |
| Other amounts receivable | 41 | - | €12,381 | +€12,381 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €56,488 | €47,613 | -€8,876 | -15.7% |
| Deferred charges and accrued income | 490/1 | €6,587 | €2,891 | -€3,697 | -56.1% |
| Total equity and liabilities | 10/49 | €72,667 | €107,558 | +€34,891 | +48.0% |
| Equity | 10/15 | €50,756 | €94,896 | +€44,139 | +87.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €27,325 | €27,325 | = | 0.0% |
| Distributable reserves | 133 | €27,325 | €27,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,931 | €67,070 | +€44,139 | +192% |
| Amounts payable | 17/49 | €21,911 | €12,663 | -€9,248 | -42.2% |
| Amounts payable within one year | 42/48 | €21,911 | €12,663 | -€9,248 | -42.2% |
| Trade debts | 44 | €374 | €484 | +€110 | +29.4% |
| Suppliers | 440/4 | €374 | €484 | +€110 | +29.4% |
| Taxes, remuneration and social security | 45 | €20,898 | €12,179 | -€8,720 | -41.7% |
| Taxes | 450/3 | €20,898 | €12,179 | -€8,720 | -41.7% |
| Other amounts payable | 47/48 | €639 | €0 | -€639 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €1,576 | +€220 | +16.2% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €32,341 | €58,954 | +€26,613 | +82.3% |
| Operating profit (loss) | 9901 | €30,867 | €56,800 | +€25,934 | +84.0% |
| Financial income | 75/76B | €53 | €244 | +€191 | +362% |
| Recurring financial income | 75 | €53 | €244 | +€191 | +362% |
| Financial charges | 65/66B | €1,886 | €1,553 | -€333 | -17.6% |
| Recurring financial charges | 65 | €1,886 | €1,553 | -€333 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €29,034 | €55,491 | +€26,457 | +91.1% |
| Income taxes | 67/77 | €6,103 | €11,351 | +€5,249 | +86.0% |
| Profit (loss) for the period | 9904 | €22,931 | €44,139 | +€21,208 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,931 | €44,139 | +€21,208 | +92.5% |
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.