Lava Consult: 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 Consult
Largest movements
- Receivables within one year -€50,273
down €50,273 (-87.0%), from €57,766 to €7,493
of which Trade receivables: -€51,498
- Tangible fixed assets -€42,461
down €42,461 (-2.8%), from €1.5m to €1.5m
of which Land and buildings: -€33,876
- Profit (loss) carried forward -€150,840
down €150,840, from €8 to -€150,833
- Other debts +€148,454
up €148,454 (+346%), from €42,919 to €191,373
- Debts after one year -€82,943
down €82,943 (-6.4%), from €1.3m to €1.2m
- Current portion of long-term debt +€25,971
up €25,971 (+30.2%), from €86,047 to €112,018
- Gross operating margin -€223,202
down €223,202, from €167,976 to -€55,227
- Staff costs -€23,780
down €23,780 (-98.1%), from €24,240 to €461
- Depreciation -€13,187
down €13,187 (-20.4%), from €64,782 to €51,594
- Taxes -€6,754
down €6,754 (-96.9%), from €6,967 to €214
- Financial charges -€4,080
down €4,080 (-9.1%), from €44,859 to €40,778
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,595,962 | €1,514,199 | -€81,763 | -5.1% |
| Fixed assets | 21/28 | €1,538,120 | €1,506,706 | -€31,414 | -2.0% |
| Intangible fixed assets | 21 | - | €11,047 | +€11,047 | |
| Tangible fixed assets | 22/27 | €1,538,120 | €1,495,659 | -€42,461 | -2.8% |
| Land and buildings | 22 | €1,423,279 | €1,389,404 | -€33,876 | -2.4% |
| Plant, machinery and equipment | 23 | €18,766 | €16,550 | -€2,216 | -11.8% |
| Furniture and vehicles | 24 | €13,928 | €13,378 | -€550 | -4.0% |
| Other tangible fixed assets | 26 | €82,147 | €76,327 | -€5,820 | -7.1% |
| Current assets | 29/58 | €57,842 | €7,493 | -€50,349 | -87.0% |
| Amounts receivable within one year | 40/41 | €57,766 | €7,493 | -€50,273 | -87.0% |
| Trade receivables | 40 | €51,498 | - | -€51,498 | |
| Other amounts receivable | 41 | €6,268 | €7,493 | +€1,225 | +19.5% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €1,595,962 | €1,514,199 | -€81,763 | -5.1% |
| Equity | 10/15 | €131,240 | -€19,601 | -€150,840 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,632 | €112,632 | = | 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% |
| Tax-exempt reserves | 132 | €183 | €183 | = | 0.0% |
| Distributable reserves | 133 | €110,588 | €110,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8 | -€150,833 | -€150,840 | |
| Amounts payable | 17/49 | €1,464,722 | €1,533,800 | +€69,078 | +4.7% |
| Amounts payable after more than one year | 17 | €1,303,196 | €1,220,253 | -€82,943 | -6.4% |
| Financial debts | 170/4 | €1,303,196 | €1,220,253 | -€82,943 | -6.4% |
| Amounts payable within one year | 42/48 | €161,526 | €313,546 | +€152,020 | +94.1% |
| Current portion of amounts payable after more than one year | 42 | €86,047 | €112,018 | +€25,971 | +30.2% |
| Financial debts | 43 | €16,417 | €2,660 | -€13,757 | -83.8% |
| Credit institutions | 430/8 | €16,417 | €2,660 | -€13,757 | -83.8% |
| Trade debts | 44 | - | €707 | +€707 | |
| Suppliers | 440/4 | - | €707 | +€707 | |
| Taxes, remuneration and social security | 45 | €16,144 | €6,788 | -€9,356 | -58.0% |
| Taxes | 450/3 | €16,144 | €6,788 | -€9,356 | -58.0% |
| Other amounts payable | 47/48 | €42,919 | €191,373 | +€148,454 | +346% |
| Remuneration, social security and pensions | 62 | €24,240 | €461 | -€23,780 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,782 | €51,594 | -€13,187 | -20.4% |
| Other operating charges | 640/8 | €351 | €2,572 | +€2,221 | +633% |
| Gross operating margin | 9900 | €167,976 | -€55,227 | -€223,202 | |
| Operating profit (loss) | 9901 | €78,603 | -€109,854 | -€188,457 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €44,859 | €40,778 | -€4,080 | -9.1% |
| Recurring financial charges | 65 | €44,859 | €40,778 | -€4,080 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €33,745 | -€150,621 | -€184,365 | |
| Income taxes | 67/77 | €6,967 | €214 | -€6,754 | -96.9% |
| Profit (loss) for the period | 9904 | €26,777 | -€150,834 | -€177,611 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,777 | -€150,834 | -€177,611 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.