LVM 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.
LVM Consulting
Largest movements
- Receivables within one year -€63,142
no longer reported in 2025 (was €63,142)
of which Other amounts receivable: -€36,814
- Cash -€15,374
no longer reported in 2025 (was €15,374)
mainly Other debts (-€26,861) and Advances received (-€23,696)
- Tangible fixed assets -€3,285
down €3,285 (-24.7%), from €13,275 to €9,990
of which Other tangible fixed assets: -€2,000
- Other debts -€26,861
down €26,861 (-61.0%), from €44,000 to €17,139
- Advances received -€23,696
no longer reported in 2025 (was €23,696)
- Profit (loss) carried forward -€14,996
down €14,996, from €314 to -€14,681
- Trade debts -€8,626
down €8,626 (-80.7%), from €10,694 to €2,069
- Tax, wage and social debts -€7,619
down €7,619 (-55.5%), from €13,737 to €6,117
- Gross operating margin -€72,699
down €72,699, from €61,807 to -€10,892
- Taxes -€15,861
no longer reported in 2025 (was €15,861)
- Financial income -€2,986
no longer reported in 2025 (was €2,986)
- Financial charges -€672
down €672 (-60.9%), from €1,104 to €432
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 | €92,441 | €10,744 | -€81,697 | -88.4% |
| Fixed assets | 21/28 | €13,925 | €9,990 | -€3,935 | -28.3% |
| Tangible fixed assets | 22/27 | €13,275 | €9,990 | -€3,285 | -24.7% |
| Furniture and vehicles | 24 | €2,571 | €1,285 | -€1,285 | -50.0% |
| Other tangible fixed assets | 26 | €10,704 | €8,705 | -€2,000 | -18.7% |
| Financial fixed assets | 28 | €650 | - | -€650 | |
| Current assets | 29/58 | €78,516 | €754 | -€77,762 | -99.0% |
| Amounts receivable within one year | 40/41 | €63,142 | - | -€63,142 | |
| Trade receivables | 40 | €26,328 | - | -€26,328 | |
| Other amounts receivable | 41 | €36,814 | - | -€36,814 | |
| Current investments | 50/53 | - | €754 | +€754 | |
| Cash at bank and in hand | 54/58 | €15,374 | - | -€15,374 | |
| Total equity and liabilities | 10/49 | €92,441 | €10,744 | -€81,697 | -88.4% |
| Equity | 10/15 | €314 | -€14,581 | -€14,896 | |
| Contributions | 10/11 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €314 | -€14,681 | -€14,996 | |
| Amounts payable | 17/49 | €92,127 | €25,326 | -€66,801 | -72.5% |
| Amounts payable within one year | 42/48 | €92,127 | €25,326 | -€66,801 | -72.5% |
| Trade debts | 44 | €10,694 | €2,069 | -€8,626 | -80.7% |
| Suppliers | 440/4 | €10,694 | €2,069 | -€8,626 | -80.7% |
| Advances received on contracts in progress | 46 | €23,696 | - | -€23,696 | |
| Taxes, remuneration and social security | 45 | €13,737 | €6,117 | -€7,619 | -55.5% |
| Taxes | 450/3 | €13,737 | €6,117 | -€7,619 | -55.5% |
| Other amounts payable | 47/48 | €44,000 | €17,139 | -€26,861 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | €3,285 | -€366 | -10.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €61,807 | -€10,892 | -€72,699 | |
| Operating profit (loss) | 9901 | €58,156 | -€14,564 | -€72,720 | |
| Financial income | 75/76B | €2,986 | - | -€2,986 | |
| Recurring financial income | 75 | €2,986 | - | -€2,986 | |
| Financial charges | 65/66B | €1,104 | €432 | -€672 | -60.9% |
| Recurring financial charges | 65 | €1,104 | €432 | -€672 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €60,038 | -€14,996 | -€75,034 | |
| Income taxes | 67/77 | €15,861 | - | -€15,861 | |
| Profit (loss) for the period | 9904 | €44,178 | -€14,996 | -€59,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,178 | -€14,996 | -€59,173 |
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.