LVH-INFORMATICA: 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-INFORMATICA
Largest movements
- Current investments +€179,950
new in 2025: €179,950
- Cash -€128,527
down €128,527 (-78.9%), from €162,857 to €34,330
mainly Current investments (-€179,950) and Debts after one year (-€22,320)
- Tangible fixed assets -€21,006
down €21,006 (-4.4%), from €476,580 to €455,575
of which Land and buildings: -€16,458
- Reserves +€45,112
up €45,112 (+12.9%), from €349,611 to €394,723
of which Distributable reserves: +€45,112
- Debts after one year -€22,320
down €22,320 (-9.0%), from €248,314 to €225,995
- Other debts +€9,304
up €9,304 (+2305.7%), from €404 to €9,707
- Gross operating margin +€5,048
up €5,048 (+5.4%), from €92,851 to €97,899
- Depreciation +€1,381
up €1,381 (+7.0%), from €19,625 to €21,006
- Taxes -€1,132
down €1,132 (-6.0%), from €18,882 to €17,750
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.
Cash bridge derived
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 | €656,393 | €687,515 | +€31,123 | +4.7% |
| Fixed assets | 21/28 | €476,580 | €455,575 | -€21,006 | -4.4% |
| Tangible fixed assets | 22/27 | €476,580 | €455,575 | -€21,006 | -4.4% |
| Land and buildings | 22 | €458,302 | €441,844 | -€16,458 | -3.6% |
| Furniture and vehicles | 24 | €18,279 | €13,731 | -€4,548 | -24.9% |
| Current assets | 29/58 | €179,812 | €231,941 | +€52,128 | +29.0% |
| Amounts receivable within one year | 40/41 | €14,883 | €13,570 | -€1,313 | -8.8% |
| Trade receivables | 40 | €14,859 | €13,546 | -€1,313 | -8.8% |
| Other amounts receivable | 41 | €24 | €24 | = | 0.0% |
| Current investments | 50/53 | - | €179,950 | +€179,950 | |
| Cash at bank and in hand | 54/58 | €162,857 | €34,330 | -€128,527 | -78.9% |
| Deferred charges and accrued income | 490/1 | €2,072 | €4,091 | +€2,018 | +97.4% |
| Total equity and liabilities | 10/49 | €656,393 | €687,515 | +€31,123 | +4.7% |
| Equity | 10/15 | €362,111 | €407,223 | +€45,112 | +12.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €349,611 | €394,723 | +€45,112 | +12.9% |
| Tax-exempt reserves | 132 | €13,446 | €13,446 | = | 0.0% |
| Distributable reserves | 133 | €336,165 | €381,276 | +€45,112 | +13.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €294,282 | €280,293 | -€13,989 | -4.8% |
| Amounts payable after more than one year | 17 | €248,314 | €225,995 | -€22,320 | -9.0% |
| Financial debts | 170/4 | €248,314 | €225,995 | -€22,320 | -9.0% |
| Amounts payable within one year | 42/48 | €45,968 | €54,298 | +€8,330 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €22,837 | €23,154 | +€317 | +1.4% |
| Trade debts | 44 | €200 | €169 | -€30 | -15.1% |
| Suppliers | 440/4 | €200 | €169 | -€30 | -15.1% |
| Taxes, remuneration and social security | 45 | €22,527 | €21,267 | -€1,260 | -5.6% |
| Taxes | 450/3 | €19,085 | €21,267 | +€2,182 | +11.4% |
| Remuneration and social security | 454/9 | €3,442 | €0 | -€3,442 | -100.0% |
| Other amounts payable | 47/48 | €404 | €9,707 | +€9,304 | +2305.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,625 | €21,006 | +€1,381 | +7.0% |
| Other operating charges | 640/8 | €3,457 | €3,487 | +€30 | +0.9% |
| Gross operating margin | 9900 | €92,851 | €97,899 | +€5,048 | +5.4% |
| Operating profit (loss) | 9901 | €69,769 | €73,406 | +€3,638 | +5.2% |
| Financial income | 75/76B | €2,986 | €2,183 | -€803 | -26.9% |
| Recurring financial income | 75 | €2,986 | €2,183 | -€803 | -26.9% |
| Financial charges | 65/66B | €4,668 | €4,062 | -€605 | -13.0% |
| Recurring financial charges | 65 | €4,668 | €4,062 | -€605 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €68,087 | €71,527 | +€3,440 | +5.1% |
| Income taxes | 67/77 | €18,882 | €17,750 | -€1,132 | -6.0% |
| Profit (loss) for the period | 9904 | €49,205 | €53,778 | +€4,572 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,205 | €53,778 | +€4,572 | +9.3% |
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 9 October 2026 via checked.be.