Lauviah: 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.
Lauviah
Largest movements
- Tangible fixed assets +€47,905
up €47,905 (+15.7%), from €304,454 to €352,360
of which Furniture and vehicles: +€48,996
- Other debts +€56,794
up €56,794 (+27.4%), from €207,341 to €264,135
- Debts after one year -€26,487
down €26,487 (-21.6%), from €122,484 to €95,997
- Profit (loss) carried forward +€10,919
up €10,919 (+12.0%), from -€90,844 to -€79,925
- Depreciation +€6,886
up €6,886 (+133%), from €5,174 to €12,060
- Gross operating margin +€2,626
up €2,626 (+8.8%), from €29,738 to €32,364
- Financial charges -€1,205
down €1,205 (-14.2%), from €8,497 to €7,291
- Taxes +€887
up €887 (+152%), from €583 to €1,470
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 | €348,272 | €394,822 | +€46,550 | +13.4% |
| Fixed assets | 21/28 | €306,053 | €353,959 | +€47,905 | +15.7% |
| Tangible fixed assets | 22/27 | €304,454 | €352,360 | +€47,905 | +15.7% |
| Land and buildings | 22 | €295,881 | €295,881 | = | 0.0% |
| Furniture and vehicles | 24 | - | €48,996 | +€48,996 | |
| Other tangible fixed assets | 26 | €8,573 | €7,482 | -€1,091 | -12.7% |
| Financial fixed assets | 28 | €1,599 | €1,599 | = | 0.0% |
| Current assets | 29/58 | €42,219 | €40,864 | -€1,355 | -3.2% |
| Amounts receivable within one year | 40/41 | €11,737 | €11,737 | = | 0.0% |
| Trade receivables | 40 | €11,737 | €11,737 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,566 | €14,795 | -€3,771 | -20.3% |
| Deferred charges and accrued income | 490/1 | €11,917 | €14,332 | +€2,415 | +20.3% |
| Total equity and liabilities | 10/49 | €348,272 | €394,822 | +€46,550 | +13.4% |
| Equity | 10/15 | -€14,575 | -€3,656 | +€10,919 | +74.9% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Capital | 10 | €68,171 | €68,171 | = | 0.0% |
| Issued capital | 100 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €8,098 | €8,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Legal reserve | 130 | €6,817 | €6,817 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,281 | €1,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,844 | -€79,925 | +€10,919 | +12.0% |
| Amounts payable | 17/49 | €362,848 | €398,479 | +€35,631 | +9.8% |
| Amounts payable after more than one year | 17 | €122,484 | €95,997 | -€26,487 | -21.6% |
| Financial debts | 170/4 | €122,484 | €95,997 | -€26,487 | -21.6% |
| Amounts payable within one year | 42/48 | €240,364 | €302,082 | +€61,718 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €25,055 | €26,437 | +€1,382 | +5.5% |
| Trade debts | 44 | €7,385 | €9,208 | +€1,823 | +24.7% |
| Suppliers | 440/4 | €7,385 | €9,208 | +€1,823 | +24.7% |
| Taxes, remuneration and social security | 45 | €583 | €2,302 | +€1,719 | +295% |
| Taxes | 450/3 | €583 | €2,302 | +€1,719 | +295% |
| Other amounts payable | 47/48 | €207,341 | €264,135 | +€56,794 | +27.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,174 | €12,060 | +€6,886 | +133% |
| Other operating charges | 640/8 | €387 | €629 | +€241 | +62.3% |
| Gross operating margin | 9900 | €29,738 | €32,364 | +€2,626 | +8.8% |
| Operating profit (loss) | 9901 | €24,177 | €19,676 | -€4,501 | -18.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €8,497 | €7,291 | -€1,205 | -14.2% |
| Recurring financial charges | 65 | €8,497 | €7,291 | -€1,205 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €15,680 | €12,389 | -€3,291 | -21.0% |
| Income taxes | 67/77 | €583 | €1,470 | +€887 | +152% |
| Profit (loss) for the period | 9904 | €15,097 | €10,919 | -€4,178 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,097 | €10,919 | -€4,178 | -27.7% |
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 23 October 2026 via checked.be.