LYV Consult: 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.
What changed
LYV Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€81,342
2024 · €64,349+€16,993
Equity
€424,308
2024 · €378,966+€45,342
Cash
€19,548
2024 · €16,223+€3,325
Balance sheet total
€941,658
2024 · €949,471-€7,813
Largest movements
Assets
- Tangible fixed assets -€45,566
down €45,566 (-5.4%), from €841,973 to €796,407
of which Other tangible fixed assets: -€40,616
- Receivables within one year +€40,458
up €40,458 (+104%), from €38,912 to €79,370
of which Other amounts receivable: +€39,247
Equity and liabilities
- Debts after one year -€54,990
down €54,990 (-12.6%), from €436,557 to €381,567
- Reserves +€45,342
up €45,342 (+15.1%), from €300,416 to €345,758
Income statement
- Gross operating margin +€17,621
up €17,621 (+11.7%), from €150,973 to €168,594
- Taxes +€8,457
up €8,457 (+48.0%), from €17,633 to €26,090
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.
Result 2024
€64,349
Gross operating margin
+€17,621
Depreciation
+€0
Other operating charges
+€226
Other operating items
+€5,092
Financial income
+€1,176
Financial charges
+€1,335
Taxes
-€8,457
Result 2025
€81,342
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€87,894
Investment
+€3,901
Financing
-€88,470
Cash 2024
€16,223
From operations (derived)
+€87,894
Net result for the year
+€81,342
Depreciation
+€45,566
Receivables within one year
-€40,458
Deferred charges and accrued income
+€2,128
Trade debts
-€3,167
Tax, wage and social debts
+€5,509
Other debts
-€3,027
Investment (derived)
+€3,901
Investment in fixed assets (net)
+€0
Current investments
+€3,901
Financing
-€88,470
Debts after one year
-€54,990
Current portion of long-term debt
-€667
Short-term financial debts
+€3,187
Contributions, distributions and other
-€36,000
Cash 2025
€19,548
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €949,471 | €941,658 | -€7,813 | -0.8% |
| Fixed assets | 21/28 | €841,973 | €796,407 | -€45,566 | -5.4% |
| Tangible fixed assets | 22/27 | €841,973 | €796,407 | -€45,566 | -5.4% |
| Land and buildings | 22 | €268,315 | €263,365 | -€4,950 | -1.8% |
| Other tangible fixed assets | 26 | €573,658 | €533,042 | -€40,616 | -7.1% |
| Current assets | 29/58 | €107,497 | €145,251 | +€37,754 | +35.1% |
| Amounts receivable within one year | 40/41 | €38,912 | €79,370 | +€40,458 | +104% |
| Trade receivables | 40 | €36,482 | €37,692 | +€1,211 | +3.3% |
| Other amounts receivable | 41 | €2,431 | €41,678 | +€39,247 | +1,615% |
| Current investments | 50/53 | €4,000 | €99 | -€3,901 | -97.5% |
| Cash at bank and in hand | 54/58 | €16,223 | €19,548 | +€3,325 | +20.5% |
| Deferred charges and accrued income | 490/1 | €48,362 | €46,234 | -€2,128 | -4.4% |
| Total equity and liabilities | 10/49 | €949,471 | €941,658 | -€7,813 | -0.8% |
| Equity | 10/15 | €378,966 | €424,308 | +€45,342 | +12.0% |
| Contributions | 10/11 | €78,550 | €78,550 | = | 0.0% |
| Reserves | 13 | €300,416 | €345,758 | +€45,342 | +15.1% |
| Distributable reserves | 133 | €300,416 | €345,758 | +€45,342 | +15.1% |
| Amounts payable | 17/49 | €570,505 | €517,350 | -€53,155 | -9.3% |
| Amounts payable after more than one year | 17 | €436,557 | €381,567 | -€54,990 | -12.6% |
| Financial debts | 170/4 | €436,557 | €381,567 | -€54,990 | -12.6% |
| Amounts payable within one year | 42/48 | €133,948 | €135,783 | +€1,835 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €55,658 | €54,991 | -€667 | -1.2% |
| Financial debts | 43 | €23,916 | €27,103 | +€3,187 | +13.3% |
| Credit institutions | 430/8 | €23,916 | €27,103 | +€3,187 | +13.3% |
| Trade debts | 44 | €4,002 | €835 | -€3,167 | -79.1% |
| Suppliers | 440/4 | €4,002 | €835 | -€3,167 | -79.1% |
| Taxes, remuneration and social security | 45 | €11,345 | €16,854 | +€5,509 | +48.6% |
| Taxes | 450/3 | €11,345 | €16,854 | +€5,509 | +48.6% |
| Other amounts payable | 47/48 | €39,027 | €36,000 | -€3,027 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,566 | €45,566 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,722 | €3,496 | -€226 | -6.1% |
| Non-recurring operating charges | 66A | €5,092 | - | -€5,092 | |
| Gross operating margin | 9900 | €150,973 | €168,594 | +€17,621 | +11.7% |
| Operating profit (loss) | 9901 | €96,593 | €119,532 | +€22,939 | +23.7% |
| Financial income | 75/76B | €868 | €2,044 | +€1,176 | +136% |
| Recurring financial income | 75 | €868 | €2,044 | +€1,176 | +136% |
| Financial charges | 65/66B | €15,479 | €14,144 | -€1,335 | -8.6% |
| Recurring financial charges | 65 | €15,479 | €14,144 | -€1,335 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €81,982 | €107,432 | +€25,450 | +31.0% |
| Income taxes | 67/77 | €17,633 | €26,090 | +€8,457 | +48.0% |
| Profit (loss) for the period | 9904 | €64,349 | €81,342 | +€16,993 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,349 | €81,342 | +€16,993 | +26.4% |
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 20 October 2026 via checked.be.