LVJ Consult: 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.
LVJ Consult
Largest movements
- Tangible fixed assets +€10,059
up €10,059 (+412%), from €2,442 to €12,501
- Receivables within one year +€4,854
up €4,854 (+90.9%), from €5,337 to €10,191
of which Other amounts receivable: +€2,840
- Current investments -€3,720
down €3,720 (-26.6%), from €14,010 to €10,289
- Cash -€694
down €694 (-18.0%), from €3,854 to €3,161
mainly Investment in fixed assets (net) (-€11,164) and Other debts (-€5,440)
- Profit (loss) carried forward +€12,204
up €12,204 (+73.2%), from -€16,675 to -€4,472
- Other debts -€5,440
down €5,440 (-100%), from €5,440 to €0
- Trade debts +€2,880
up €2,880 (+221%), from €1,304 to €4,183
- Tax, wage and social debts +€659
up €659 (+13.7%), from €4,797 to €5,455
of which Taxes: +€2,659
- Gross operating margin +€9,360
up €9,360 (+181%), from €5,170 to €14,530
- Depreciation +€795
up €795 (+257%), from €310 to €1,105
- Financial charges -€440
down €440 (-52.4%), from €840 to €400
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 | €27,866 | €38,167 | +€10,302 | +37.0% |
| Fixed assets | 21/28 | €2,442 | €12,501 | +€10,059 | +412% |
| Tangible fixed assets | 22/27 | €2,442 | €12,501 | +€10,059 | +412% |
| Furniture and vehicles | 24 | €2,442 | €12,501 | +€10,059 | +412% |
| Current assets | 29/58 | €25,423 | €25,666 | +€243 | +1.0% |
| Amounts receivable within one year | 40/41 | €5,337 | €10,191 | +€4,854 | +90.9% |
| Trade receivables | 40 | €5,337 | €7,351 | +€2,014 | +37.7% |
| Other amounts receivable | 41 | - | €2,840 | +€2,840 | |
| Current investments | 50/53 | €14,010 | €10,289 | -€3,720 | -26.6% |
| Cash at bank and in hand | 54/58 | €3,854 | €3,161 | -€694 | -18.0% |
| Deferred charges and accrued income | 490/1 | €2,222 | €2,025 | -€197 | -8.8% |
| Total equity and liabilities | 10/49 | €27,866 | €38,167 | +€10,302 | +37.0% |
| Equity | 10/15 | -€13,675 | -€1,472 | +€12,204 | +89.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,675 | -€4,472 | +€12,204 | +73.2% |
| Amounts payable | 17/49 | €41,541 | €39,639 | -€1,902 | -4.6% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,541 | €9,639 | -€1,902 | -16.5% |
| Trade debts | 44 | €1,304 | €4,183 | +€2,880 | +221% |
| Suppliers | 440/4 | €1,304 | €4,183 | +€2,880 | +221% |
| Taxes, remuneration and social security | 45 | €4,797 | €5,455 | +€659 | +13.7% |
| Taxes | 450/3 | €2,797 | €5,455 | +€2,659 | +95.1% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €5,440 | €0 | -€5,440 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €1,105 | +€795 | +257% |
| Other operating charges | 640/8 | €675 | €645 | -€30 | -4.4% |
| Gross operating margin | 9900 | €5,170 | €14,530 | +€9,360 | +181% |
| Operating profit (loss) | 9901 | €4,185 | €12,779 | +€8,594 | +205% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €840 | €400 | -€440 | -52.4% |
| Recurring financial charges | 65 | €840 | €400 | -€440 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €3,385 | €12,379 | +€8,994 | +266% |
| Income taxes | 67/77 | €148 | €175 | +€27 | +18.6% |
| Profit (loss) for the period | 9904 | €3,237 | €12,204 | +€8,967 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €3,237 | €12,204 | +€8,967 | +277% |
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 23 October 2026 via checked.be.