LVR 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.
LVR CONSULTING
Largest movements
- Cash -€8,487
down €8,487 (-7.0%), from €121,630 to €113,143
mainly Contributions, distributions and other (-€53,766) and Investment in fixed assets (net) (-€21,881)
- Tangible fixed assets -€6,821
down €6,821 (-1.5%), from €448,317 to €441,496
of which Furniture and vehicles: -€8,019
- Other debts +€30,536
up €30,536 (+17.1%), from €178,445 to €208,981
- Debts after one year -€20,770
down €20,770 (-17.4%), from €119,506 to €98,736
of which Financial debts: -€20,770
- Reserves -€18,884
down €18,884 (-7.3%), from €257,871 to €238,987
of which Distributable reserves: -€18,884
- Tax, wage and social debts -€11,475
down €11,475 (-67.4%), from €17,037 to €5,563
- Gross operating margin -€22,855
down €22,855 (-21.0%), from €108,752 to €85,898
- Taxes -€6,236
down €6,236 (-30.9%), from €20,203 to €13,967
- Financial charges -€2,895
down €2,895 (-51.0%), from €5,676 to €2,782
- Depreciation +€1,422
up €1,422 (+5.2%), from €27,281 to €28,702
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 | €619,676 | €600,302 | -€19,374 | -3.1% |
| Fixed assets | 21/28 | €448,317 | €441,496 | -€6,821 | -1.5% |
| Tangible fixed assets | 22/27 | €448,317 | €441,496 | -€6,821 | -1.5% |
| Land and buildings | 22 | €430,661 | €432,301 | +€1,640 | +0.4% |
| Plant, machinery and equipment | 23 | €2,686 | €2,244 | -€441 | -16.4% |
| Furniture and vehicles | 24 | €14,970 | €6,951 | -€8,019 | -53.6% |
| Current assets | 29/58 | €171,359 | €158,806 | -€12,553 | -7.3% |
| Amounts receivable after more than one year | 29 | €5,000 | €3,897 | -€1,103 | -22.1% |
| Other amounts receivable | 291 | €5,000 | €3,897 | -€1,103 | -22.1% |
| Amounts receivable within one year | 40/41 | €18,560 | €15,597 | -€2,963 | -16.0% |
| Trade receivables | 40 | €18,392 | €14,399 | -€3,993 | -21.7% |
| Other amounts receivable | 41 | €168 | €1,198 | +€1,030 | +613% |
| Current investments | 50/53 | €26,169 | €26,169 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €121,630 | €113,143 | -€8,487 | -7.0% |
| Total equity and liabilities | 10/49 | €619,676 | €600,302 | -€19,374 | -3.1% |
| Equity | 10/15 | €276,471 | €257,587 | -€18,884 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,871 | €238,987 | -€18,884 | -7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €256,011 | €237,127 | -€18,884 | -7.4% |
| Amounts payable | 17/49 | €343,205 | €342,715 | -€490 | -0.1% |
| Amounts payable after more than one year | 17 | €119,506 | €98,736 | -€20,770 | -17.4% |
| Financial debts | 170/4 | €117,556 | €96,786 | -€20,770 | -17.7% |
| Other amounts payable | 178/9 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €223,699 | €243,979 | +€20,279 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €23,690 | €21,058 | -€2,632 | -11.1% |
| Trade debts | 44 | €4,528 | €8,378 | +€3,850 | +85.0% |
| Suppliers | 440/4 | €4,528 | €8,378 | +€3,850 | +85.0% |
| Taxes, remuneration and social security | 45 | €17,037 | €5,563 | -€11,475 | -67.4% |
| Taxes | 450/3 | €17,037 | €5,563 | -€11,475 | -67.4% |
| Other amounts payable | 47/48 | €178,445 | €208,981 | +€30,536 | +17.1% |
| Remuneration, social security and pensions | 62 | €2,266 | €2,888 | +€623 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,281 | €28,702 | +€1,422 | +5.2% |
| Other operating charges | 640/8 | €1,827 | €2,676 | +€849 | +46.5% |
| Gross operating margin | 9900 | €108,752 | €85,898 | -€22,855 | -21.0% |
| Operating profit (loss) | 9901 | €77,379 | €51,631 | -€25,748 | -33.3% |
| Financial income | 75/76B | €25 | €1 | -€25 | -96.5% |
| Recurring financial income | 75 | €25 | €1 | -€25 | -96.5% |
| Financial charges | 65/66B | €5,676 | €2,782 | -€2,895 | -51.0% |
| Recurring financial charges | 65 | €5,676 | €2,782 | -€2,895 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €71,728 | €48,850 | -€22,878 | -31.9% |
| Income taxes | 67/77 | €20,203 | €13,967 | -€6,236 | -30.9% |
| Profit (loss) for the period | 9904 | €51,524 | €34,883 | -€16,642 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,524 | €34,883 | -€16,642 | -32.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.