LVP 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.
LVP CONSULTING
Largest movements
- Receivables within one year -€116,484
down €116,484 (-92.6%), from €125,786 to €9,302
of which Other amounts receivable: -€103,336
- Cash +€51,622
up €51,622 (+226%), from €22,876 to €74,498
mainly Receivables within one year (+€116,484) and Net result for the year (+€38,813)
- Other debts -€109,038
down €109,038 (-20.4%), from €534,845 to €425,807
- Reserves +€37,095
up €37,095 (+62.7%), from €59,157 to €96,252
- Trade debts +€7,415
up €7,415 (+218%), from €3,403 to €10,817
- Financial income -€17,057
down €17,057 (-99.9%), from €17,083 to €26
- Taxes -€10,793
down €10,793 (-36.0%), from €29,975 to €19,182
- Gross operating margin -€9,639
down €9,639 (-12.1%), from €79,846 to €70,207
- Depreciation +€6,097
up €6,097 (+114%), from €5,364 to €11,462
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 | €617,963 | €549,464 | -€68,499 | -11.1% |
| Fixed assets | 21/28 | €47,086 | €43,324 | -€3,762 | -8.0% |
| Tangible fixed assets | 22/27 | €47,086 | €43,324 | -€3,762 | -8.0% |
| Land and buildings | 22 | - | €3,884 | +€3,884 | |
| Plant, machinery and equipment | 23 | €47,086 | €39,440 | -€7,646 | -16.2% |
| Current assets | 29/58 | €570,877 | €506,140 | -€64,737 | -11.3% |
| Stocks and contracts in progress | 3 | €421,500 | €422,000 | +€500 | +0.1% |
| Stocks | 30/36 | €421,500 | €422,000 | +€500 | +0.1% |
| Amounts receivable within one year | 40/41 | €125,786 | €9,302 | -€116,484 | -92.6% |
| Trade receivables | 40 | €21,631 | €8,484 | -€13,147 | -60.8% |
| Other amounts receivable | 41 | €104,154 | €818 | -€103,336 | -99.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22,876 | €74,498 | +€51,622 | +226% |
| Deferred charges and accrued income | 490/1 | €716 | €341 | -€375 | -52.4% |
| Total equity and liabilities | 10/49 | €617,963 | €549,464 | -€68,499 | -11.1% |
| Equity | 10/15 | €59,157 | €96,252 | +€37,095 | +62.7% |
| Reserves | 13 | €59,157 | €96,252 | +€37,095 | +62.7% |
| Distributable reserves | 133 | €59,157 | €96,252 | +€37,095 | +62.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €558,806 | €453,212 | -€105,594 | -18.9% |
| Amounts payable within one year | 42/48 | €558,806 | €453,212 | -€105,594 | -18.9% |
| Trade debts | 44 | €3,403 | €10,817 | +€7,415 | +218% |
| Suppliers | 440/4 | €3,403 | €10,817 | +€7,415 | +218% |
| Taxes, remuneration and social security | 45 | €20,558 | €16,588 | -€3,970 | -19.3% |
| Taxes | 450/3 | €20,558 | €16,588 | -€3,970 | -19.3% |
| Other amounts payable | 47/48 | €534,845 | €425,807 | -€109,038 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,364 | €11,462 | +€6,097 | +114% |
| Other operating charges | 640/8 | €694 | €698 | +€4 | +0.6% |
| Gross operating margin | 9900 | €79,846 | €70,207 | -€9,639 | -12.1% |
| Operating profit (loss) | 9901 | €73,788 | €58,048 | -€15,741 | -21.3% |
| Financial income | 75/76B | €17,083 | €26 | -€17,057 | -99.9% |
| Recurring financial income | 75 | €17,083 | €26 | -€17,057 | -99.9% |
| Financial charges | 65/66B | €74 | €78 | +€4 | +5.2% |
| Recurring financial charges | 65 | €74 | €78 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €90,797 | €57,995 | -€32,802 | -36.1% |
| Income taxes | 67/77 | €29,975 | €19,182 | -€10,793 | -36.0% |
| Profit (loss) for the period | 9904 | €60,823 | €38,813 | -€22,009 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,823 | €38,813 | -€22,009 | -36.2% |
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 16 October 2026 via checked.be.