LAV'BIEN: what changed
Two fiscal 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.
LAV'BIEN
Largest movements
- Receivables within one year +€11,291
new in 2025: €11,291
- Tangible fixed assets -€6,617
down €6,617 (-48.9%), from €13,523 to €6,907
of which Plant, machinery and equipment: -€4,340
- Intangible fixed assets -€2,000
no longer reported in 2025 (was €2,000)
- Cash +€673
up €673 (+2.5%), from €27,052 to €27,725
mainly Tax, wage and social debts (+€12,296) and Depreciation (+€8,617)
- Tax, wage and social debts +€12,296
up €12,296 (+382.9%), from €3,211 to €15,507
- Other debts -€12,000
no longer reported in 2025 (was €12,000)
- Trade debts +€2,207
new in 2025: €2,207
- Profit (loss) carried forward +€844
up €844 (+5.9%), from €14,264 to €15,109
- Gross operating margin +€8,454
up €8,454 (+114.3%), from €7,396 to €15,850
- Depreciation -€1,670
down €1,670 (-16.2%), from €10,287 to €8,617
- Taxes -€1,465
down €1,465 (-40.6%), from €3,608 to €2,143
- Other operating charges -€277
down €277 (-6.2%), from €4,476 to €4,199
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 | €44,476 | €47,823 | +€3,347 | +7.5% |
| Fixed assets | 21/28 | €17,423 | €8,807 | -€8,617 | -49.5% |
| Intangible fixed assets | 21 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €13,523 | €6,907 | -€6,617 | -48.9% |
| Plant, machinery and equipment | 23 | €8,680 | €4,340 | -€4,340 | -50.0% |
| Furniture and vehicles | 24 | €1,860 | - | -€1,860 | |
| Other tangible fixed assets | 26 | €2,983 | €2,567 | -€417 | -14.0% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €27,052 | €39,016 | +€11,964 | +44.2% |
| Amounts receivable within one year | 40/41 | - | €11,291 | +€11,291 | |
| Other amounts receivable | 41 | - | €11,291 | +€11,291 | |
| Cash at bank and in hand | 54/58 | €27,052 | €27,725 | +€673 | +2.5% |
| Total equity and liabilities | 10/49 | €44,476 | €47,823 | +€3,347 | +7.5% |
| Equity | 10/15 | €29,264 | €30,109 | +€844 | +2.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,264 | €15,109 | +€844 | +5.9% |
| Amounts payable | 17/49 | €15,211 | €17,714 | +€2,503 | +16.5% |
| Amounts payable within one year | 42/48 | €15,211 | €17,714 | +€2,503 | +16.5% |
| Trade debts | 44 | - | €2,207 | +€2,207 | |
| Suppliers | 440/4 | - | €2,207 | +€2,207 | |
| Taxes, remuneration and social security | 45 | €3,211 | €15,507 | +€12,296 | +382.9% |
| Taxes | 450/3 | €3,211 | €15,507 | +€12,296 | +382.9% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,287 | €8,617 | -€1,670 | -16.2% |
| Other operating charges | 640/8 | €4,476 | €4,199 | -€277 | -6.2% |
| Gross operating margin | 9900 | €7,396 | €15,850 | +€8,454 | +114.3% |
| Operating profit (loss) | 9901 | -€7,367 | €3,034 | +€10,401 | |
| Financial charges | 65/66B | €45 | €47 | +€2 | +4.0% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,412 | €2,987 | +€10,399 | |
| Income taxes | 67/77 | €3,608 | €2,143 | -€1,465 | -40.6% |
| Profit (loss) for the period | 9904 | -€11,020 | €844 | +€11,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,020 | €844 | +€11,865 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.