LA VIE: 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.
LA VIE
Largest movements
- Tangible fixed assets +€20,886
up €20,886 (+8.4%), from €248,825 to €269,712
of which Furniture and vehicles: +€43,676
- Cash -€14,042
down €14,042 (-10.3%), from €136,454 to €122,412
mainly Investment in fixed assets (net) (-€66,084) and Other debts (-€8,076)
- Profit (loss) carried forward +€16,664
up €16,664 (+49.3%), from €33,800 to €50,464
- Current portion of long-term debt +€8,195
up €8,195 (+18.8%), from €43,493 to €51,687
- Other debts -€8,076
down €8,076 (-59.4%), from €13,606 to €5,530
- Debts after one year -€7,251
down €7,251 (-4.0%), from €179,924 to €172,673
- Depreciation +€11,066
up €11,066 (+32.4%), from €34,132 to €45,198
- Staff costs -€9,412
down €9,412 (-13.9%), from €67,954 to €58,542
- Gross operating margin -€5,949
down €5,949 (-4.2%), from €141,898 to €135,950
- Taxes -€2,386
down €2,386 (-33.6%), from €7,096 to €4,709
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 | €405,018 | €414,322 | +€9,304 | +2.3% |
| Fixed assets | 21/28 | €248,825 | €269,712 | +€20,886 | +8.4% |
| Tangible fixed assets | 22/27 | €248,825 | €269,712 | +€20,886 | +8.4% |
| Land and buildings | 22 | €235,153 | €215,674 | -€19,478 | -8.3% |
| Plant, machinery and equipment | 23 | €11,043 | €7,732 | -€3,311 | -30.0% |
| Furniture and vehicles | 24 | €2,630 | €46,306 | +€43,676 | +1,661% |
| Current assets | 29/58 | €156,192 | €144,610 | -€11,582 | -7.4% |
| Stocks and contracts in progress | 3 | €10,349 | €12,786 | +€2,437 | +23.5% |
| Stocks | 30/36 | €10,349 | €12,786 | +€2,437 | +23.5% |
| Amounts receivable within one year | 40/41 | €9,390 | €9,392 | +€3 | 0.0% |
| Trade receivables | 40 | €6,411 | €6,545 | +€133 | +2.1% |
| Other amounts receivable | 41 | €2,978 | €2,847 | -€131 | -4.4% |
| Cash at bank and in hand | 54/58 | €136,454 | €122,412 | -€14,042 | -10.3% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €405,018 | €414,322 | +€9,304 | +2.3% |
| Equity | 10/15 | €146,807 | €163,471 | +€16,664 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,407 | €94,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,803 | €18,803 | = | 0.0% |
| Distributable reserves | 133 | €75,604 | €75,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,800 | €50,464 | +€16,664 | +49.3% |
| Amounts payable | 17/49 | €258,211 | €250,851 | -€7,360 | -2.9% |
| Amounts payable after more than one year | 17 | €179,924 | €172,673 | -€7,251 | -4.0% |
| Financial debts | 170/4 | €179,924 | €172,673 | -€7,251 | -4.0% |
| Amounts payable within one year | 42/48 | €77,919 | €75,917 | -€2,001 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €43,493 | €51,687 | +€8,195 | +18.8% |
| Trade debts | 44 | €8,841 | €5,654 | -€3,187 | -36.0% |
| Suppliers | 440/4 | €8,841 | €5,654 | -€3,187 | -36.0% |
| Taxes, remuneration and social security | 45 | €11,979 | €13,046 | +€1,067 | +8.9% |
| Taxes | 450/3 | €7,414 | €3,858 | -€3,557 | -48.0% |
| Remuneration and social security | 454/9 | €4,565 | €9,188 | +€4,623 | +101% |
| Other amounts payable | 47/48 | €13,606 | €5,530 | -€8,076 | -59.4% |
| Accrued charges and deferred income | 492/3 | €368 | €2,260 | +€1,892 | +515% |
| Remuneration, social security and pensions | 62 | €67,954 | €58,542 | -€9,412 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,132 | €45,198 | +€11,066 | +32.4% |
| Other operating charges | 640/8 | €2,652 | €3,134 | +€483 | +18.2% |
| Gross operating margin | 9900 | €141,898 | €135,950 | -€5,949 | -4.2% |
| Operating profit (loss) | 9901 | €37,161 | €29,076 | -€8,085 | -21.8% |
| Financial income | 75/76B | €2 | €2 | -€0 | -21.6% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -21.6% |
| Financial charges | 65/66B | €6,839 | €7,704 | +€865 | +12.7% |
| Recurring financial charges | 65 | €6,839 | €7,704 | +€865 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €30,324 | €21,373 | -€8,951 | -29.5% |
| Income taxes | 67/77 | €7,096 | €4,709 | -€2,386 | -33.6% |
| Profit (loss) for the period | 9904 | €23,229 | €16,664 | -€6,565 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,229 | €16,664 | -€6,565 | -28.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.