LVM - méca: what changed
LVM - méca
Largest movements
- Cash +€14,640
up €14,640 (+45.6%), from €32,075 to €46,715
mainly Depreciation (+€13,251) and Receivables within one year (+€10,691)
- Tangible fixed assets -€11,640
down €11,640 (-25.6%), from €45,451 to €33,811
of which Furniture and vehicles: -€13,043
- Receivables within one year -€10,691
down €10,691 (-92.5%), from €11,552 to €861
of which Trade receivables: -€10,793
- Stocks and contracts -€9,390
no longer reported in 2025 (was €9,390)
- Other debts -€12,976
down €12,976 (-27.2%), from €47,643 to €34,667
- Tax, wage and social debts -€6,178
down €6,178 (-89.4%), from €6,912 to €734
- Reserves +€2,260
up €2,260 (+18.6%), from €12,124 to €14,384
of which Distributable reserves: +€2,260
- Gross operating margin +€9,381
up €9,381 (+134%), from €6,999 to €16,381
- Taxes +€216
up €216 (+121%), from €178 to €393
- Depreciation +€208
up €208 (+1.6%), from €13,043 to €13,251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,468 | €81,387 | -€17,081 | -17.3% |
| Fixed assets | 21/28 | €45,451 | €33,811 | -€11,640 | -25.6% |
| Tangible fixed assets | 22/27 | €45,451 | €33,811 | -€11,640 | -25.6% |
| Plant, machinery and equipment | 23 | - | €1,402 | +€1,402 | |
| Furniture and vehicles | 24 | €45,451 | €32,409 | -€13,043 | -28.7% |
| Current assets | 29/58 | €53,016 | €47,576 | -€5,440 | -10.3% |
| Stocks and contracts in progress | 3 | €9,390 | - | -€9,390 | |
| Stocks | 30/36 | €9,390 | - | -€9,390 | |
| Amounts receivable within one year | 40/41 | €11,552 | €861 | -€10,691 | -92.5% |
| Trade receivables | 40 | €11,552 | €759 | -€10,793 | -93.4% |
| Other amounts receivable | 41 | - | €102 | +€102 | |
| Cash at bank and in hand | 54/58 | €32,075 | €46,715 | +€14,640 | +45.6% |
| Total equity and liabilities | 10/49 | €98,468 | €81,387 | -€17,081 | -17.3% |
| Equity | 10/15 | €43,212 | €45,524 | +€2,312 | +5.4% |
| Contributions | 10/11 | €30,397 | €30,397 | = | 0.0% |
| Reserves | 13 | €12,124 | €14,384 | +€2,260 | +18.6% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €14,260 | +€2,260 | +18.8% |
| Profit (loss) carried forward | 14 | €691 | €743 | +€52 | +7.5% |
| Amounts payable | 17/49 | €55,256 | €35,863 | -€19,393 | -35.1% |
| Amounts payable within one year | 42/48 | €55,256 | €35,863 | -€19,393 | -35.1% |
| Trade debts | 44 | €701 | €462 | -€239 | -34.1% |
| Suppliers | 440/4 | €701 | €462 | -€239 | -34.1% |
| Taxes, remuneration and social security | 45 | €6,912 | €734 | -€6,178 | -89.4% |
| Taxes | 450/3 | €6,912 | €734 | -€6,178 | -89.4% |
| Other amounts payable | 47/48 | €47,643 | €34,667 | -€12,976 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,043 | €13,251 | +€208 | +1.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,999 | €16,381 | +€9,381 | +134% |
| Operating profit (loss) | 9901 | -€6,431 | €2,730 | +€9,161 | |
| Financial income | 75/76B | €225 | €66 | -€160 | -70.9% |
| Recurring financial income | 75 | €225 | €66 | -€160 | -70.9% |
| Financial charges | 65/66B | €90 | €90 | +€0 | +0.3% |
| Recurring financial charges | 65 | €90 | €90 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,295 | €2,705 | +€9,001 | |
| Income taxes | 67/77 | €178 | €393 | +€216 | +121% |
| Profit (loss) for the period | 9904 | -€6,473 | €2,312 | +€8,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,473 | €2,312 | +€8,785 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.