LAUVIVE: 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.
LAUVIVE
Largest movements
- Receivables within one year +€121,404
up €121,404 (+199.5%), from €60,869 to €182,273
of which Trade receivables: +€103,035
- Cash -€53,497
down €53,497 (-19.3%), from €277,728 to €224,231
mainly Contributions, distributions and other (-€235,294) and Receivables within one year (-€121,404)
- Deferred charges and accrued income -€15,389
down €15,389 (-79.8%), from €19,288 to €3,898
- Tangible fixed assets -€9,548
down €9,548 (-9.2%), from €104,023 to €94,475
of which Land and buildings: -€5,266
- Trade debts +€83,808
up €83,808 (+435.4%), from €19,249 to €103,057
- Profit (loss) carried forward -€40,232
down €40,232 (-66.0%), from €61,001 to €20,769
- Current portion of long-term debt -€13,105
no longer reported in 2025 (was €13,105)
- Gross operating margin -€88,177
down €88,177 (-21.2%), from €416,408 to €328,231
- Taxes -€26,557
down €26,557 (-31.1%), from €85,302 to €58,746
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 | €724,934 | €766,463 | +€41,529 | +5.7% |
| Fixed assets | 21/28 | €104,296 | €94,748 | -€9,548 | -9.2% |
| Tangible fixed assets | 22/27 | €104,023 | €94,475 | -€9,548 | -9.2% |
| Land and buildings | 22 | €82,844 | €77,578 | -€5,266 | -6.4% |
| Plant, machinery and equipment | 23 | €15,885 | €13,203 | -€2,682 | -16.9% |
| Furniture and vehicles | 24 | €1,644 | €595 | -€1,049 | -63.8% |
| Other tangible fixed assets | 26 | €3,650 | €3,099 | -€551 | -15.1% |
| Financial fixed assets | 28 | €273 | €273 | = | 0.0% |
| Current assets | 29/58 | €620,638 | €671,715 | +€51,077 | +8.2% |
| Stocks and contracts in progress | 3 | €62,472 | €58,128 | -€4,343 | -7.0% |
| Stocks | 30/36 | €62,472 | €58,128 | -€4,343 | -7.0% |
| Amounts receivable within one year | 40/41 | €60,869 | €182,273 | +€121,404 | +199.5% |
| Trade receivables | 40 | €54,142 | €157,177 | +€103,035 | +190.3% |
| Other amounts receivable | 41 | €6,727 | €25,095 | +€18,368 | +273.1% |
| Current investments | 50/53 | €200,282 | €203,185 | +€2,903 | +1.4% |
| Cash at bank and in hand | 54/58 | €277,728 | €224,231 | -€53,497 | -19.3% |
| Deferred charges and accrued income | 490/1 | €19,288 | €3,898 | -€15,389 | -79.8% |
| Total equity and liabilities | 10/49 | €724,934 | €766,463 | +€41,529 | +5.7% |
| Equity | 10/15 | €354,395 | €314,162 | -€40,232 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,793 | €274,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €272,933 | €272,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,001 | €20,769 | -€40,232 | -66.0% |
| Amounts payable | 17/49 | €370,539 | €452,301 | +€81,761 | +22.1% |
| Amounts payable within one year | 42/48 | €370,539 | €452,301 | +€81,761 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €13,105 | - | -€13,105 | |
| Trade debts | 44 | €19,249 | €103,057 | +€83,808 | +435.4% |
| Suppliers | 440/4 | €19,249 | €103,057 | +€83,808 | +435.4% |
| Taxes, remuneration and social security | 45 | €138,185 | €142,053 | +€3,868 | +2.8% |
| Taxes | 450/3 | €137,970 | €133,958 | -€4,012 | -2.9% |
| Remuneration and social security | 454/9 | €215 | €8,095 | +€7,880 | +3665.9% |
| Other amounts payable | 47/48 | €200,000 | €207,190 | +€7,190 | +3.6% |
| Remuneration, social security and pensions | 62 | €60,696 | €60,899 | +€203 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,385 | €9,548 | -€3,837 | -28.7% |
| Other operating charges | 640/8 | €819 | €3,156 | +€2,337 | +285.2% |
| Gross operating margin | 9900 | €416,408 | €328,231 | -€88,177 | -21.2% |
| Operating profit (loss) | 9901 | €341,507 | €254,627 | -€86,880 | -25.4% |
| Financial income | 75/76B | €3,911 | €3,749 | -€162 | -4.1% |
| Recurring financial income | 75 | €3,911 | €3,749 | -€162 | -4.1% |
| Financial charges | 65/66B | €5,166 | €4,569 | -€597 | -11.6% |
| Recurring financial charges | 65 | €5,166 | €4,569 | -€597 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €340,252 | €253,808 | -€86,444 | -25.4% |
| Income taxes | 67/77 | €85,302 | €58,746 | -€26,557 | -31.1% |
| Profit (loss) for the period | 9904 | €254,950 | €195,062 | -€59,888 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €254,950 | €195,062 | -€59,888 | -23.5% |
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 12 October 2026 via checked.be.