LAUVIN: 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.
LAUVIN
Largest movements
- Tangible fixed assets -€16,796
down €16,796 (-11.4%), from €147,257 to €130,460
of which Land and buildings: -€13,450
- Receivables within one year -€11,024
down €11,024 (-61.2%), from €18,028 to €7,004
of which Trade receivables: -€13,472
- Cash +€2,615
up €2,615 (+76.3%), from €3,429 to €6,044
mainly Depreciation (+€19,916) and Other debts (+€11,325)
- Debts after one year -€18,885
down €18,885 (-22.6%), from €83,493 to €64,608
- Advances received -€17,558
down €17,558 (-91.4%), from €19,208 to €1,650
- Other debts +€11,325
up €11,325 (+38.7%), from €29,235 to €40,560
- Trade debts -€2,659
down €2,659 (-32.5%), from €8,185 to €5,525
- Gross operating margin +€8,847
up €8,847 (+47.5%), from €18,609 to €27,456
- Financial income -€5,496
down €5,496 (-99.9%), from €5,500 to €4
of which Non-recurring financial income: -€5,500
- Financial charges -€775
down €775 (-13.6%), from €5,689 to €4,914
of which Financial charges: -€775
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 | €172,287 | €147,401 | -€24,887 | -14.4% |
| Fixed assets | 21/28 | €147,357 | €130,560 | -€16,796 | -11.4% |
| Tangible fixed assets | 22/27 | €147,257 | €130,460 | -€16,796 | -11.4% |
| Land and buildings | 22 | €127,775 | €114,325 | -€13,450 | -10.5% |
| Plant, machinery and equipment | 23 | €972 | €3,027 | +€2,055 | +211% |
| Furniture and vehicles | 24 | €16,813 | €11,628 | -€5,185 | -30.8% |
| Assets under construction and advance payments | 27 | €1,696 | €1,480 | -€216 | -12.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €24,931 | €16,840 | -€8,090 | -32.5% |
| Stocks and contracts in progress | 3 | €1,653 | €1,853 | +€200 | +12.1% |
| Stocks | 30/36 | €1,653 | €1,853 | +€200 | +12.1% |
| Amounts receivable within one year | 40/41 | €18,028 | €7,004 | -€11,024 | -61.2% |
| Trade receivables | 40 | €18,014 | €4,542 | -€13,472 | -74.8% |
| Other amounts receivable | 41 | €14 | €2,462 | +€2,448 | +17,104% |
| Cash at bank and in hand | 54/58 | €3,429 | €6,044 | +€2,615 | +76.3% |
| Deferred charges and accrued income | 490/1 | €1,821 | €1,940 | +€119 | +6.5% |
| Total equity and liabilities | 10/49 | €172,287 | €147,401 | -€24,887 | -14.4% |
| Equity | 10/15 | €14,424 | €14,731 | +€307 | +2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,076 | -€10,769 | +€307 | +2.8% |
| Amounts payable | 17/49 | €157,863 | €132,670 | -€25,194 | -16.0% |
| Amounts payable after more than one year | 17 | €83,493 | €64,608 | -€18,885 | -22.6% |
| Financial debts | 170/4 | €83,493 | €64,608 | -€18,885 | -22.6% |
| Amounts payable within one year | 42/48 | €74,370 | €68,062 | -€6,309 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €17,547 | €18,707 | +€1,160 | +6.6% |
| Trade debts | 44 | €8,185 | €5,525 | -€2,659 | -32.5% |
| Suppliers | 440/4 | €8,185 | €5,525 | -€2,659 | -32.5% |
| Advances received on contracts in progress | 46 | €19,208 | €1,650 | -€17,558 | -91.4% |
| Taxes, remuneration and social security | 45 | €196 | €1,619 | +€1,423 | +725% |
| Taxes | 450/3 | €196 | €1,619 | +€1,423 | +725% |
| Other amounts payable | 47/48 | €29,235 | €40,560 | +€11,325 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,998 | €19,916 | -€82 | -0.4% |
| Other operating charges | 640/8 | €2,248 | €2,322 | +€74 | +3.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,609 | €27,456 | +€8,847 | +47.5% |
| Operating profit (loss) | 9901 | -€3,637 | €5,217 | +€8,854 | |
| Financial income | 75/76B | €5,500 | €4 | -€5,496 | -99.9% |
| Recurring financial income | 75 | €5,500 | €4 | -€5,496 | -99.9% |
| Non-recurring financial income | 76B | €5,500 | €0 | -€5,500 | -100% |
| Financial charges | 65/66B | €5,689 | €4,914 | -€775 | -13.6% |
| Recurring financial charges | 65 | €5,689 | €4,914 | -€775 | -13.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,827 | €307 | +€4,133 | |
| Profit (loss) for the period | 9904 | -€3,827 | €307 | +€4,133 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,827 | €307 | +€4,133 |
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 19 October 2026 via checked.be.