LAVA-AMC: 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.
LAVA-AMC
Largest movements
- Cash -€14,071
down €14,071 (-53.5%), from €26,289 to €12,218
mainly Other debts (-€16,942) and Tax, wage and social debts (-€11,755)
- Tangible fixed assets +€3,249
new in 2025: €3,249
- Deferred charges and accrued income -€1,981
down €1,981 (-89.6%), from €2,211 to €230
- Profit (loss) carried forward +€17,825
up €17,825 (+14.1%), from -€126,266 to -€108,441
- Other debts -€16,942
down €16,942 (-14.5%), from €116,914 to €99,972
- Tax, wage and social debts -€11,755
down €11,755 (-59.8%), from €19,650 to €7,895
of which Remuneration and social security: -€13,500
- Trade debts -€2,295
down €2,295 (-58.2%), from €3,943 to €1,649
- Accrued charges and deferred income +€387
new in 2025: €387
- Gross operating margin +€14,137
up €14,137 (+244%), from €5,782 to €19,919
- Financial charges +€1,317
new in 2025: €1,317
- Depreciation +€201
new in 2025: €201
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 | €28,501 | €15,722 | -€12,779 | -44.8% |
| Fixed assets | 21/28 | - | €3,249 | +€3,249 | |
| Tangible fixed assets | 22/27 | - | €3,249 | +€3,249 | |
| Furniture and vehicles | 24 | - | €3,249 | +€3,249 | |
| Current assets | 29/58 | €28,501 | €12,473 | -€16,028 | -56.2% |
| Amounts receivable within one year | 40/41 | - | €24 | +€24 | |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | €26,289 | €12,218 | -€14,071 | -53.5% |
| Deferred charges and accrued income | 490/1 | €2,211 | €230 | -€1,981 | -89.6% |
| Total equity and liabilities | 10/49 | €28,501 | €15,722 | -€12,779 | -44.8% |
| Equity | 10/15 | -€112,006 | -€94,181 | +€17,825 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,266 | -€108,441 | +€17,825 | +14.1% |
| Amounts payable | 17/49 | €140,507 | €109,903 | -€30,604 | -21.8% |
| Amounts payable within one year | 42/48 | €140,507 | €109,515 | -€30,991 | -22.1% |
| Trade debts | 44 | €3,943 | €1,649 | -€2,295 | -58.2% |
| Suppliers | 440/4 | €3,943 | €1,649 | -€2,295 | -58.2% |
| Taxes, remuneration and social security | 45 | €19,650 | €7,895 | -€11,755 | -59.8% |
| Taxes | 450/3 | €1,650 | €3,395 | +€1,746 | +106% |
| Remuneration and social security | 454/9 | €18,000 | €4,500 | -€13,500 | -75.0% |
| Other amounts payable | 47/48 | €116,914 | €99,972 | -€16,942 | -14.5% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €201 | +€201 | |
| Other operating charges | 640/8 | €603 | €576 | -€27 | -4.5% |
| Gross operating margin | 9900 | €5,782 | €19,919 | +€14,137 | +244% |
| Operating profit (loss) | 9901 | €5,179 | €19,142 | +€13,963 | +270% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | - | €1,317 | +€1,317 | |
| Recurring financial charges | 65 | - | €1,317 | +€1,317 | |
| Profit (loss) for the period before taxes | 9903 | €5,179 | €17,825 | +€12,646 | +244% |
| Profit (loss) for the period | 9904 | €5,179 | €17,825 | +€12,646 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €5,179 | €17,825 | +€12,646 | +244% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.