LVH Consulting: what changed
What changed
LVH Consulting
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€6,065
2024 · €16,811-€10,746
Equity
€158,568
2024 · €152,502+€6,065
Cash
€86,228
2024 · €115,215-€28,988
Balance sheet total
€261,609
2024 · €289,584-€27,975
Largest movements
Assets
- Tangible fixed assets -€30,642
down €30,642 (-22.2%), from €137,731 to €107,089
- Cash -€28,988
down €28,988 (-25.2%), from €115,215 to €86,228
mainly Trade debts (-€25,370) and Stocks and contracts (-€20,561)
- Stocks and contracts +€20,561
up €20,561 (+57.8%), from €35,599 to €56,160
- Receivables within one year +€9,777
up €9,777 (+1,455%), from €672 to €10,449
Equity and liabilities
- Trade debts -€25,370
down €25,370 (-80.2%), from €31,621 to €6,251
- Debts after one year -€7,247
down €7,247 (-27.7%), from €26,183 to €18,935
- Reserves +€6,065
up €6,065 (+4.5%), from €133,902 to €139,968
Income statement
- Other operating charges +€11,775
up €11,775 (+465%), from €2,530 to €14,304
- Gross operating margin +€6,413
up €6,413 (+11.0%), from €58,225 to €64,638
- Depreciation +€4,032
up €4,032 (+14.0%), from €28,865 to €32,896
- Financial charges +€1,729
up €1,729 (+48.3%), from €3,579 to €5,308
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
€16,811
Gross operating margin
+€6,413
Depreciation
-€4,032
Other operating charges
-€11,775
Financial income
+€98
Financial charges
-€1,729
Taxes
+€278
Result 2025
€6,065
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
-€19,808
Investment
-€2,255
Financing
-€6,925
Cash 2024
€115,215
From operations (derived)
-€19,808
Net result for the year
+€6,065
Depreciation
+€32,896
Stocks and contracts
-€20,561
Receivables within one year
-€9,777
Deferred charges and accrued income
-€1,316
Trade debts
-€25,370
Tax, wage and social debts
+€528
Other debts
-€2,273
Investment (derived)
-€2,255
Investment in fixed assets (net)
-€2,255
Financing
-€6,925
Debts after one year
-€7,247
Current portion of long-term debt
+€322
Cash 2025
€86,228
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,584 | €261,609 | -€27,975 | -9.7% |
| Fixed assets | 21/28 | €137,731 | €107,089 | -€30,642 | -22.2% |
| Tangible fixed assets | 22/27 | €137,731 | €107,089 | -€30,642 | -22.2% |
| Plant, machinery and equipment | 23 | €40,519 | €29,798 | -€10,721 | -26.5% |
| Furniture and vehicles | 24 | €30,056 | €19,682 | -€10,374 | -34.5% |
| Other tangible fixed assets | 26 | €67,156 | €57,609 | -€9,547 | -14.2% |
| Current assets | 29/58 | €151,853 | €154,520 | +€2,667 | +1.8% |
| Stocks and contracts in progress | 3 | €35,599 | €56,160 | +€20,561 | +57.8% |
| Stocks | 30/36 | €35,599 | €56,160 | +€20,561 | +57.8% |
| Amounts receivable within one year | 40/41 | €672 | €10,449 | +€9,777 | +1,455% |
| Trade receivables | 40 | €672 | €10,449 | +€9,777 | +1,455% |
| Cash at bank and in hand | 54/58 | €115,215 | €86,228 | -€28,988 | -25.2% |
| Deferred charges and accrued income | 490/1 | €367 | €1,683 | +€1,316 | +359% |
| Total equity and liabilities | 10/49 | €289,584 | €261,609 | -€27,975 | -9.7% |
| Equity | 10/15 | €152,502 | €158,568 | +€6,065 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,902 | €139,968 | +€6,065 | +4.5% |
| Distributable reserves | 133 | €133,902 | €139,968 | +€6,065 | +4.5% |
| Amounts payable | 17/49 | €137,082 | €103,041 | -€34,041 | -24.8% |
| Amounts payable after more than one year | 17 | €26,183 | €18,935 | -€7,247 | -27.7% |
| Financial debts | 170/4 | €26,183 | €18,935 | -€7,247 | -27.7% |
| Amounts payable within one year | 42/48 | €110,900 | €84,106 | -€26,793 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €6,925 | €7,247 | +€322 | +4.6% |
| Trade debts | 44 | €31,621 | €6,251 | -€25,370 | -80.2% |
| Suppliers | 440/4 | €31,621 | €6,251 | -€25,370 | -80.2% |
| Taxes, remuneration and social security | 45 | €18,793 | €19,321 | +€528 | +2.8% |
| Taxes | 450/3 | €18,743 | €19,321 | +€578 | +3.1% |
| Remuneration and social security | 454/9 | €50 | - | -€50 | |
| Other amounts payable | 47/48 | €53,560 | €51,287 | -€2,273 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,865 | €32,896 | +€4,032 | +14.0% |
| Other operating charges | 640/8 | €2,530 | €14,304 | +€11,775 | +465% |
| Gross operating margin | 9900 | €58,225 | €64,638 | +€6,413 | +11.0% |
| Operating profit (loss) | 9901 | €26,831 | €17,438 | -€9,393 | -35.0% |
| Financial income | 75/76B | €137 | €236 | +€98 | +71.6% |
| Recurring financial income | 75 | €137 | €236 | +€98 | +71.6% |
| Financial charges | 65/66B | €3,579 | €5,308 | +€1,729 | +48.3% |
| Recurring financial charges | 65 | €3,579 | €5,308 | +€1,729 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €23,389 | €12,365 | -€11,024 | -47.1% |
| Income taxes | 67/77 | €6,578 | €6,300 | -€278 | -4.2% |
| Profit (loss) for the period | 9904 | €16,811 | €6,065 | -€10,746 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,811 | €6,065 | -€10,746 | -63.9% |
Next steps
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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.