LVHC-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.
LVHC-CONSULTING
Largest movements
- Cash +€41,992
up €41,992 (+12.8%), from €327,384 to €369,376
mainly Other debts (+€155,273) and Net result for the year (+€89,557)
- Current investments -€15,274
down €15,274 (-7.9%), from €192,834 to €177,560
- Other debts +€155,273
up €155,273 (+245%), from €63,270 to €218,543
- Reserves -€142,680
down €142,680 (-36.3%), from €392,575 to €249,895
- Tax, wage and social debts +€13,192
up €13,192 (+84.9%), from €15,544 to €28,736
- Gross operating margin +€22,750
up €22,750 (+22.4%), from €101,780 to €124,529
- Financial income -€3,648
down €3,648 (-31.3%), from €11,647 to €7,999
- Taxes +€2,072
up €2,072 (+5.7%), from €36,470 to €38,542
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 | €554,925 | €578,301 | +€23,375 | +4.2% |
| Fixed assets | 21/28 | €11,475 | €8,480 | -€2,996 | -26.1% |
| Tangible fixed assets | 22/27 | €11,475 | €8,480 | -€2,996 | -26.1% |
| Land and buildings | 22 | €8,386 | €6,786 | -€1,600 | -19.1% |
| Furniture and vehicles | 24 | €3,089 | €1,693 | -€1,396 | -45.2% |
| Current assets | 29/58 | €543,450 | €569,821 | +€26,371 | +4.9% |
| Amounts receivable within one year | 40/41 | €19,748 | €21,539 | +€1,791 | +9.1% |
| Trade receivables | 40 | €13,262 | €21,369 | +€8,107 | +61.1% |
| Other amounts receivable | 41 | €6,485 | €170 | -€6,316 | -97.4% |
| Current investments | 50/53 | €192,834 | €177,560 | -€15,274 | -7.9% |
| Cash at bank and in hand | 54/58 | €327,384 | €369,376 | +€41,992 | +12.8% |
| Deferred charges and accrued income | 490/1 | €3,485 | €1,346 | -€2,139 | -61.4% |
| Total equity and liabilities | 10/49 | €554,925 | €578,301 | +€23,375 | +4.2% |
| Equity | 10/15 | €472,877 | €330,234 | -€142,643 | -30.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €392,575 | €249,895 | -€142,680 | -36.3% |
| Distributable reserves | 133 | €392,575 | €249,895 | -€142,680 | -36.3% |
| Profit (loss) carried forward | 14 | €79,802 | €79,839 | +€37 | 0.0% |
| Amounts payable | 17/49 | €82,048 | €248,067 | +€166,018 | +202% |
| Amounts payable within one year | 42/48 | €81,152 | €248,067 | +€166,915 | +206% |
| Trade debts | 44 | €2,337 | €788 | -€1,549 | -66.3% |
| Suppliers | 440/4 | €2,337 | €788 | -€1,549 | -66.3% |
| Taxes, remuneration and social security | 45 | €15,544 | €28,736 | +€13,192 | +84.9% |
| Taxes | 450/3 | €15,544 | €28,736 | +€13,192 | +84.9% |
| Other amounts payable | 47/48 | €63,270 | €218,543 | +€155,273 | +245% |
| Accrued charges and deferred income | 492/3 | €897 | - | -€897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,778 | €2,996 | +€218 | +7.9% |
| Other operating charges | 640/8 | €472 | €465 | -€7 | -1.4% |
| Gross operating margin | 9900 | €101,780 | €124,529 | +€22,750 | +22.4% |
| Operating profit (loss) | 9901 | €98,530 | €121,068 | +€22,538 | +22.9% |
| Financial income | 75/76B | €11,647 | €7,999 | -€3,648 | -31.3% |
| Recurring financial income | 75 | €11,647 | €7,999 | -€3,648 | -31.3% |
| Financial charges | 65/66B | €1,879 | €968 | -€910 | -48.4% |
| Recurring financial charges | 65 | €1,879 | €968 | -€910 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €108,298 | €128,099 | +€19,801 | +18.3% |
| Income taxes | 67/77 | €36,470 | €38,542 | +€2,072 | +5.7% |
| Profit (loss) for the period | 9904 | €71,828 | €89,557 | +€17,729 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,828 | €89,557 | +€17,729 | +24.7% |
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 30 October 2026 via checked.be.