LAUVEMA: 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.
LAUVEMA
Largest movements
- Receivables within one year -€4,850
down €4,850 (-18.6%), from €26,072 to €21,222
- Cash -€939
down €939 (-92.4%), from €1,015 to €77
mainly Net result for the year (-€16,387) and Other debts (-€2,423)
- Tangible fixed assets -€692
down €692 (-1.8%), from €38,712 to €38,020
- Profit (loss) carried forward -€16,387
down €16,387 (-52.1%), from -€31,474 to -€47,862
- Trade debts +€12,330
up €12,330 (+302%), from €4,086 to €16,416
- Other debts -€2,423
down €2,423 (-2.8%), from €86,990 to €84,566
- Taxes +€12,300
new in 2025: €12,300
- Other operating charges +€2,337
up €2,337 (+673%), from €348 to €2,684
- Gross operating margin -€773
down €773, from €184 to -€589
- Financial charges +€122
new in 2025: €122
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 | €65,799 | €59,318 | -€6,480 | -9.8% |
| Fixed assets | 21/28 | €38,712 | €38,020 | -€692 | -1.8% |
| Tangible fixed assets | 22/27 | €38,712 | €38,020 | -€692 | -1.8% |
| Land and buildings | 22 | €38,712 | €38,020 | -€692 | -1.8% |
| Current assets | 29/58 | €27,087 | €21,298 | -€5,789 | -21.4% |
| Amounts receivable within one year | 40/41 | €26,072 | €21,222 | -€4,850 | -18.6% |
| Other amounts receivable | 41 | €26,072 | €21,222 | -€4,850 | -18.6% |
| Cash at bank and in hand | 54/58 | €1,015 | €77 | -€939 | -92.4% |
| Total equity and liabilities | 10/49 | €65,799 | €59,318 | -€6,480 | -9.8% |
| Equity | 10/15 | -€25,277 | -€41,664 | -€16,387 | -64.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,474 | -€47,862 | -€16,387 | -52.1% |
| Amounts payable | 17/49 | €91,076 | €100,983 | +€9,907 | +10.9% |
| Amounts payable within one year | 42/48 | €91,076 | €100,983 | +€9,907 | +10.9% |
| Trade debts | 44 | €4,086 | €16,416 | +€12,330 | +302% |
| Suppliers | 440/4 | €4,086 | €16,416 | +€12,330 | +302% |
| Other amounts payable | 47/48 | €86,990 | €84,566 | -€2,423 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €692 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €2,684 | +€2,337 | +673% |
| Gross operating margin | 9900 | €184 | -€589 | -€773 | |
| Operating profit (loss) | 9901 | -€855 | -€3,965 | -€3,110 | -364% |
| Financial charges | 65/66B | - | €122 | +€122 | |
| Recurring financial charges | 65 | - | €122 | +€122 | |
| Profit (loss) for the period before taxes | 9903 | -€855 | -€4,087 | -€3,232 | -378% |
| Income taxes | 67/77 | - | €12,300 | +€12,300 | |
| Profit (loss) for the period | 9904 | -€855 | -€16,387 | -€15,532 | -1,817% |
| Profit (loss) for the period to be appropriated | 9905 | -€855 | -€16,387 | -€15,532 | -1,817% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.