LAEVENS: 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.
LAEVENS
Largest movements
- Cash +€9,878
up €9,878 (+183.7%), from €5,377 to €15,255
mainly Depreciation (+€9,094) and Other debts (+€6,467)
- Tangible fixed assets -€9,094
down €9,094 (-7.1%), from €128,706 to €119,611
- Receivables within one year +€4,902
up €4,902 (+659.1%), from €744 to €5,646
- Other debts +€6,467
up €6,467 (+16.8%), from €38,417 to €44,884
- Debts after one year -€4,086
down €4,086 (-100.0%), from €4,086 to €0
- Accrued charges and deferred income +€2,287
new in 2025: €2,287
- Gross operating margin +€1,243
up €1,243 (+9.5%), from €13,107 to €14,350
- Financial charges +€1,107
up €1,107 (+71.4%), from €1,551 to €2,658
- Other operating charges -€322
down €322 (-13.3%), from €2,431 to €2,108
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.
Cash bridge derived
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 | €136,021 | €140,606 | +€4,586 | +3.4% |
| Fixed assets | 21/28 | €128,724 | €119,630 | -€9,094 | -7.1% |
| Tangible fixed assets | 22/27 | €128,706 | €119,611 | -€9,094 | -7.1% |
| Land and buildings | 22 | €128,706 | €119,611 | -€9,094 | -7.1% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €7,296 | €20,976 | +€13,680 | +187.5% |
| Amounts receivable within one year | 40/41 | €744 | €5,646 | +€4,902 | +659.1% |
| Other amounts receivable | 41 | €744 | €5,646 | +€4,902 | +659.1% |
| Cash at bank and in hand | 54/58 | €5,377 | €15,255 | +€9,878 | +183.7% |
| Deferred charges and accrued income | 490/1 | €1,175 | €75 | -€1,100 | -93.6% |
| Total equity and liabilities | 10/49 | €136,021 | €140,606 | +€4,586 | +3.4% |
| Equity | 10/15 | €87,500 | €87,856 | +€356 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €68,908 | €69,264 | +€356 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,908 | €69,264 | +€356 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,520 | €52,750 | +€4,230 | +8.7% |
| Amounts payable after more than one year | 17 | €4,086 | €0 | -€4,086 | -100.0% |
| Financial debts | 170/4 | €4,086 | €0 | -€4,086 | -100.0% |
| Amounts payable within one year | 42/48 | €44,435 | €50,463 | +€6,028 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €5,358 | €4,086 | -€1,273 | -23.8% |
| Trade debts | 44 | €356 | €756 | +€401 | +112.6% |
| Suppliers | 440/4 | €356 | €756 | +€401 | +112.6% |
| Taxes, remuneration and social security | 45 | €304 | €737 | +€433 | +142.6% |
| Taxes | 450/3 | €304 | €737 | +€433 | +142.6% |
| Other amounts payable | 47/48 | €38,417 | €44,884 | +€6,467 | +16.8% |
| Accrued charges and deferred income | 492/3 | - | €2,287 | +€2,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,094 | €9,094 | = | 0.0% |
| Other operating charges | 640/8 | €2,431 | €2,108 | -€322 | -13.3% |
| Gross operating margin | 9900 | €13,107 | €14,350 | +€1,243 | +9.5% |
| Operating profit (loss) | 9901 | €1,582 | €3,148 | +€1,565 | +98.9% |
| Financial charges | 65/66B | €1,551 | €2,658 | +€1,107 | +71.4% |
| Recurring financial charges | 65 | €1,551 | €2,658 | +€1,107 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €31 | €489 | +€458 | +1459.9% |
| Income taxes | 67/77 | €6 | €133 | +€127 | +2027.9% |
| Profit (loss) for the period | 9904 | €25 | €356 | +€331 | +1317.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25 | €356 | +€331 | +1317.9% |
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 9 October 2026 via checked.be.