LVH 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.
LVH CONSULTING
Largest movements
- Receivables within one year -€14,681
down €14,681 (-100%), from €14,681 to €0
of which Trade receivables: -€12,998
- Cash +€7,221
up €7,221 (+37.6%), from €19,219 to €26,440
mainly Receivables within one year (+€14,681) and Net result for the year (+€14,300)
- Tangible fixed assets -€752
down €752 (-19.3%), from €3,899 to €3,147
of which Other tangible fixed assets: -€439
- Other debts -€5,599
down €5,599 (-23.0%), from €24,379 to €18,780
- Tax, wage and social debts -€2,130
down €2,130 (-33.5%), from €6,368 to €4,237
- Profit (loss) carried forward -€700
down €700 (-87.8%), from €797 to €97
- Gross operating margin +€4,212
up €4,212 (+22.8%), from €18,510 to €22,722
- Depreciation -€936
down €936 (-55.4%), from €1,687 to €752
- Taxes +€753
up €753 (+15.3%), from €4,913 to €5,666
- Other operating charges -€295
down €295 (-29.5%), from €999 to €704
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 | €37,854 | €29,639 | -€8,215 | -21.7% |
| Fixed assets | 21/28 | €3,899 | €3,147 | -€752 | -19.3% |
| Tangible fixed assets | 22/27 | €3,899 | €3,147 | -€752 | -19.3% |
| Furniture and vehicles | 24 | €538 | €225 | -€313 | -58.2% |
| Other tangible fixed assets | 26 | €3,361 | €2,923 | -€439 | -13.1% |
| Current assets | 29/58 | €33,955 | €26,491 | -€7,464 | -22.0% |
| Amounts receivable within one year | 40/41 | €14,681 | €0 | -€14,681 | -100% |
| Trade receivables | 40 | €12,998 | €0 | -€12,998 | -100% |
| Other amounts receivable | 41 | €1,683 | €0 | -€1,683 | -100% |
| Cash at bank and in hand | 54/58 | €19,219 | €26,440 | +€7,221 | +37.6% |
| Deferred charges and accrued income | 490/1 | €55 | €51 | -€4 | -7.0% |
| Total equity and liabilities | 10/49 | €37,854 | €29,639 | -€8,215 | -21.7% |
| Equity | 10/15 | €5,797 | €5,097 | -€700 | -12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €797 | €97 | -€700 | -87.8% |
| Amounts payable | 17/49 | €32,057 | €24,542 | -€7,516 | -23.4% |
| Amounts payable within one year | 42/48 | €31,307 | €23,792 | -€7,516 | -24.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €561 | €774 | +€213 | +38.0% |
| Suppliers | 440/4 | €561 | €774 | +€213 | +38.0% |
| Taxes, remuneration and social security | 45 | €6,368 | €4,237 | -€2,130 | -33.5% |
| Taxes | 450/3 | €6,368 | €4,237 | -€2,130 | -33.5% |
| Other amounts payable | 47/48 | €24,379 | €18,780 | -€5,599 | -23.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,687 | €752 | -€936 | -55.4% |
| Other operating charges | 640/8 | €999 | €704 | -€295 | -29.5% |
| Gross operating margin | 9900 | €18,510 | €22,722 | +€4,212 | +22.8% |
| Operating profit (loss) | 9901 | €15,823 | €21,266 | +€5,443 | +34.4% |
| Financial income | 75/76B | €82 | €6 | -€76 | -92.6% |
| Recurring financial income | 75 | €82 | €6 | -€76 | -92.6% |
| Financial charges | 65/66B | €1,391 | €1,306 | -€86 | -6.2% |
| Recurring financial charges | 65 | €1,391 | €1,306 | -€86 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €14,514 | €19,966 | +€5,452 | +37.6% |
| Income taxes | 67/77 | €4,913 | €5,666 | +€753 | +15.3% |
| Profit (loss) for the period | 9904 | €9,602 | €14,300 | +€4,699 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,602 | €14,300 | +€4,699 | +48.9% |
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 17 October 2026 via checked.be.