LVS Consultancy: what changed
LVS Consultancy
Largest movements
- Cash -€16,708
down €16,708 (-18.6%), from €89,921 to €73,213
mainly Contributions, distributions and other (-€76,258) and Tax, wage and social debts (-€10,463)
- Receivables within one year +€4,017
up €4,017 (+50.3%), from €7,986 to €12,003
- Tangible fixed assets -€1,213
down €1,213 (-91.8%), from €1,321 to €108
of which Furniture and vehicles: -€761
- Tax, wage and social debts -€10,463
down €10,463 (-49.5%), from €21,132 to €10,669
- Reserves -€6,878
down €6,878 (-9.0%), from €76,258 to €69,380
- Other debts +€2,267
up €2,267 (+109%), from €2,073 to €4,340
- Gross operating margin +€27,931
up €27,931 (+42.4%), from €65,815 to €93,746
- Taxes +€7,025
up €7,025 (+48.4%), from €14,510 to €21,535
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 | €101,476 | €86,871 | -€14,605 | -14.4% |
| Fixed assets | 21/28 | €1,321 | €108 | -€1,213 | -91.8% |
| Tangible fixed assets | 22/27 | €1,321 | €108 | -€1,213 | -91.8% |
| Plant, machinery and equipment | 23 | €560 | €108 | -€452 | -80.7% |
| Furniture and vehicles | 24 | €761 | - | -€761 | |
| Current assets | 29/58 | €100,155 | €86,763 | -€13,392 | -13.4% |
| Amounts receivable within one year | 40/41 | €7,986 | €12,003 | +€4,017 | +50.3% |
| Trade receivables | 40 | €7,986 | €12,003 | +€4,017 | +50.3% |
| Cash at bank and in hand | 54/58 | €89,921 | €73,213 | -€16,708 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,248 | €1,547 | -€701 | -31.2% |
| Total equity and liabilities | 10/49 | €101,476 | €86,871 | -€14,605 | -14.4% |
| Equity | 10/15 | €77,258 | €70,380 | -€6,878 | -8.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €76,258 | €69,380 | -€6,878 | -9.0% |
| Distributable reserves | 133 | €76,258 | €69,380 | -€6,878 | -9.0% |
| Amounts payable | 17/49 | €24,218 | €16,491 | -€7,728 | -31.9% |
| Amounts payable within one year | 42/48 | €24,218 | €15,745 | -€8,473 | -35.0% |
| Trade debts | 44 | €1,013 | €736 | -€277 | -27.4% |
| Suppliers | 440/4 | €1,013 | €736 | -€277 | -27.4% |
| Taxes, remuneration and social security | 45 | €21,132 | €10,669 | -€10,463 | -49.5% |
| Taxes | 450/3 | €21,132 | €10,669 | -€10,463 | -49.5% |
| Other amounts payable | 47/48 | €2,073 | €4,340 | +€2,267 | +109% |
| Accrued charges and deferred income | 492/3 | - | €746 | +€746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €1,213 | -€355 | -22.6% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €65,815 | €93,746 | +€27,931 | +42.4% |
| Operating profit (loss) | 9901 | €64,107 | €92,389 | +€28,282 | +44.1% |
| Financial income | 75/76B | - | €196 | +€196 | |
| Recurring financial income | 75 | - | €196 | +€196 | |
| Financial charges | 65/66B | €2,135 | €1,669 | -€466 | -21.8% |
| Recurring financial charges | 65 | €2,135 | €1,669 | -€466 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €61,972 | €90,915 | +€28,943 | +46.7% |
| Income taxes | 67/77 | €14,510 | €21,535 | +€7,025 | +48.4% |
| Profit (loss) for the period | 9904 | €47,462 | €69,380 | +€21,918 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,462 | €69,380 | +€21,918 | +46.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.