Jonas Lavens: 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.
Jonas Lavens
Largest movements
- Cash +€8,673
up €8,673 (+16.3%), from €53,090 to €61,764
mainly Net result for the year (+€9,389) and Depreciation (+€3,842)
- Tangible fixed assets -€3,842
down €3,842 (-56.8%), from €6,761 to €2,919
of which Furniture and vehicles: -€1,989
- Receivables within one year -€1,323
down €1,323 (-13.4%), from €9,840 to €8,517
of which Other amounts receivable: -€900
- Tax, wage and social debts -€8,350
down €8,350 (-82.5%), from €10,121 to €1,771
- Reserves +€7,567
up €7,567 (+110%), from €6,890 to €14,457
- Other debts +€3,041
up €3,041 (+4.2%), from €72,788 to €75,829
- Gross operating margin +€8,427
up €8,427 (+82.0%), from €10,280 to €18,707
- Depreciation -€6,197
down €6,197 (-61.7%), from €10,039 to €3,842
- Taxes +€3,693
up €3,693 (+2,915%), from €127 to €3,819
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 | €101,329 | €104,610 | +€3,281 | +3.2% |
| Fixed assets | 21/28 | €37,355 | €33,513 | -€3,842 | -10.3% |
| Tangible fixed assets | 22/27 | €6,761 | €2,919 | -€3,842 | -56.8% |
| Plant, machinery and equipment | 23 | €3,077 | €1,404 | -€1,674 | -54.4% |
| Furniture and vehicles | 24 | €1,989 | - | -€1,989 | |
| Other tangible fixed assets | 26 | €1,695 | €1,515 | -€180 | -10.6% |
| Financial fixed assets | 28 | €30,594 | €30,594 | = | 0.0% |
| Current assets | 29/58 | €63,974 | €71,097 | +€7,122 | +11.1% |
| Amounts receivable within one year | 40/41 | €9,840 | €8,517 | -€1,323 | -13.4% |
| Trade receivables | 40 | €8,940 | €8,517 | -€423 | -4.7% |
| Other amounts receivable | 41 | €900 | - | -€900 | |
| Cash at bank and in hand | 54/58 | €53,090 | €61,764 | +€8,673 | +16.3% |
| Deferred charges and accrued income | 490/1 | €1,044 | €817 | -€228 | -21.8% |
| Total equity and liabilities | 10/49 | €101,329 | €104,610 | +€3,281 | +3.2% |
| Equity | 10/15 | €7,901 | €16,457 | +€8,556 | +108% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,890 | €14,457 | +€7,567 | +110% |
| Distributable reserves | 133 | €6,890 | €14,457 | +€7,567 | +110% |
| Profit (loss) carried forward | 14 | -€989 | - | +€989 | |
| Amounts payable | 17/49 | €93,428 | €88,152 | -€5,275 | -5.6% |
| Amounts payable after more than one year | 17 | €8,025 | €8,025 | = | 0.0% |
| Financial debts | 170/4 | €8,025 | €8,025 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,579 | €78,238 | -€5,341 | -6.4% |
| Trade debts | 44 | €671 | €638 | -€32 | -4.8% |
| Suppliers | 440/4 | €671 | €638 | -€32 | -4.8% |
| Taxes, remuneration and social security | 45 | €10,121 | €1,771 | -€8,350 | -82.5% |
| Taxes | 450/3 | €10,121 | €1,771 | -€8,350 | -82.5% |
| Other amounts payable | 47/48 | €72,788 | €75,829 | +€3,041 | +4.2% |
| Accrued charges and deferred income | 492/3 | €1,823 | €1,889 | +€66 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,039 | €3,842 | -€6,197 | -61.7% |
| Other operating charges | 640/8 | €1,458 | €1,579 | +€121 | +8.3% |
| Gross operating margin | 9900 | €10,280 | €18,707 | +€8,427 | +82.0% |
| Operating profit (loss) | 9901 | -€1,217 | €13,286 | +€14,503 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €100 | €78 | -€22 | -22.1% |
| Recurring financial charges | 65 | €100 | €78 | -€22 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,304 | €13,208 | +€14,512 | |
| Income taxes | 67/77 | €127 | €3,819 | +€3,693 | +2,915% |
| Profit (loss) for the period | 9904 | -€1,430 | €9,389 | +€10,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,430 | €9,389 | +€10,819 |
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 27 October 2026 via checked.be.