CH-LAVOLUX: what changed
CH-LAVOLUX
Largest movements
- Receivables within one year +€4,568
up €4,568 (+69.3%), from €6,590 to €11,157
- Tangible fixed assets +€1,282
up €1,282 (+85.5%), from €1,500 to €2,782
of which Assets under construction and advance payments: +€1,159
- Deferred charges and accrued income +€926
new in 2025: €926
- Cash -€636
down €636 (-20.9%), from €3,040 to €2,404
mainly Receivables within one year (-€4,568) and Investment in fixed assets (net) (-€1,992)
- Tax, wage and social debts +€3,437
up €3,437 (+39.0%), from €8,804 to €12,241
of which Remuneration and social security: +€2,268
- Trade debts +€1,511
up €1,511 (+32.5%), from €4,653 to €6,165
- Other debts +€770
up €770 (+8.6%), from €8,977 to €9,746
- Profit (loss) carried forward +€421
up €421 (+2.2%), from -€19,137 to -€18,716
- Gross operating margin +€7,234
up €7,234 (+18.1%), from €39,921 to €47,154
- Staff costs +€4,152
up €4,152 (+10.7%), from €38,889 to €43,041
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 | €11,354 | €17,493 | +€6,139 | +54.1% |
| Fixed assets | 21/28 | €1,725 | €3,006 | +€1,282 | +74.3% |
| Tangible fixed assets | 22/27 | €1,500 | €2,782 | +€1,282 | +85.5% |
| Plant, machinery and equipment | 23 | €1,500 | €854 | -€646 | -43.1% |
| Furniture and vehicles | 24 | - | €769 | +€769 | |
| Assets under construction and advance payments | 27 | - | €1,159 | +€1,159 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €9,629 | €14,487 | +€4,858 | +50.4% |
| Amounts receivable within one year | 40/41 | €6,590 | €11,157 | +€4,568 | +69.3% |
| Trade receivables | 40 | €6,590 | €11,157 | +€4,568 | +69.3% |
| Cash at bank and in hand | 54/58 | €3,040 | €2,404 | -€636 | -20.9% |
| Deferred charges and accrued income | 490/1 | - | €926 | +€926 | |
| Total equity and liabilities | 10/49 | €11,354 | €17,493 | +€6,139 | +54.1% |
| Equity | 10/15 | -€11,080 | -€10,659 | +€421 | +3.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,137 | -€18,716 | +€421 | +2.2% |
| Amounts payable | 17/49 | €22,434 | €28,152 | +€5,718 | +25.5% |
| Amounts payable within one year | 42/48 | €22,434 | €28,152 | +€5,718 | +25.5% |
| Trade debts | 44 | €4,653 | €6,165 | +€1,511 | +32.5% |
| Suppliers | 440/4 | €4,653 | €6,165 | +€1,511 | +32.5% |
| Taxes, remuneration and social security | 45 | €8,804 | €12,241 | +€3,437 | +39.0% |
| Taxes | 450/3 | €4,110 | €5,279 | +€1,169 | +28.4% |
| Remuneration and social security | 454/9 | €4,694 | €6,962 | +€2,268 | +48.3% |
| Other amounts payable | 47/48 | €8,977 | €9,746 | +€770 | +8.6% |
| Remuneration, social security and pensions | 62 | €38,889 | €43,041 | +€4,152 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €710 | -€326 | -31.4% |
| Other operating charges | 640/8 | €1,367 | €1,655 | +€288 | +21.1% |
| Non-recurring operating charges | 66A | - | €132 | +€132 | |
| Gross operating margin | 9900 | €39,921 | €47,154 | +€7,234 | +18.1% |
| Operating profit (loss) | 9901 | -€1,371 | €1,616 | +€2,987 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.5% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.5% |
| Financial charges | 65/66B | €1,158 | €1,195 | +€37 | +3.2% |
| Recurring financial charges | 65 | €1,158 | €1,195 | +€37 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,514 | €421 | +€2,935 | |
| Profit (loss) for the period | 9904 | -€2,514 | €421 | +€2,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,514 | €421 | +€2,935 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.