LAVA INDUSTRIA: 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 INDUSTRIA
Largest movements
- Receivables within one year -€175
down €175 (-3.7%), from €4,666 to €4,491
of which Trade receivables: -€1,045
- Other debts +€8,157
up €8,157 (+39.4%), from €20,680 to €28,837
- Trade debts -€4,189
down €4,189 (-18.6%), from €22,576 to €18,386
- Profit (loss) carried forward -€4,143
down €4,143 (-8.5%), from -€48,826 to -€52,969
- Depreciation -€796
no longer reported in 2025 (was €796)
- Financial charges -€293
no longer reported in 2025 (was €293)
- Gross operating margin -€208
down €208 (-5.3%), from -€3,935 to -€4,143
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,666 | €4,491 | -€175 | -3.7% |
| Current assets | 29/58 | €4,666 | €4,491 | -€175 | -3.7% |
| Amounts receivable within one year | 40/41 | €4,666 | €4,491 | -€175 | -3.7% |
| Trade receivables | 40 | €2,108 | €1,063 | -€1,045 | -49.6% |
| Other amounts receivable | 41 | €2,558 | €3,428 | +€870 | +34.0% |
| Total equity and liabilities | 10/49 | €4,666 | €4,491 | -€175 | -3.7% |
| Equity | 10/15 | -€38,826 | -€42,969 | -€4,143 | -10.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,826 | -€52,969 | -€4,143 | -8.5% |
| Amounts payable | 17/49 | €43,492 | €47,460 | +€3,968 | +9.1% |
| Amounts payable within one year | 42/48 | €43,492 | €47,460 | +€3,968 | +9.1% |
| Financial debts | 43 | €237 | €237 | = | 0.0% |
| Credit institutions | 430/8 | €237 | €237 | = | 0.0% |
| Trade debts | 44 | €22,576 | €18,386 | -€4,189 | -18.6% |
| Suppliers | 440/4 | €22,576 | €18,386 | -€4,189 | -18.6% |
| Other amounts payable | 47/48 | €20,680 | €28,837 | +€8,157 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | - | -€796 | |
| Gross operating margin | 9900 | -€3,935 | -€4,143 | -€208 | -5.3% |
| Operating profit (loss) | 9901 | -€4,731 | -€4,143 | +€588 | +12.4% |
| Financial charges | 65/66B | €293 | - | -€293 | |
| Recurring financial charges | 65 | €293 | - | -€293 | |
| Profit (loss) for the period before taxes | 9903 | -€5,025 | -€4,143 | +€882 | +17.5% |
| Profit (loss) for the period | 9904 | -€5,025 | -€4,143 | +€882 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,025 | -€4,143 | +€882 | +17.5% |
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 25 October 2026 via checked.be.