Lava-IT: 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-IT
Largest movements
- Tangible fixed assets -€12,969
down €12,969 (-53.0%), from €24,457 to €11,488
- Cash +€4,152
up €4,152 (+1.9%), from €223,716 to €227,868
mainly Net result for the year (+€57,698) and Depreciation (+€12,969)
- Receivables within one year -€3,694
down €3,694 (-21.3%), from €17,307 to €13,613
of which Trade receivables: -€3,624
- Other debts -€31,745
down €31,745 (-39.1%), from €81,091 to €49,345
- Reserves +€10,864
up €10,864 (+4.2%), from €260,363 to €271,227
- Tax, wage and social debts +€6,703
up €6,703 (+34.8%), from €19,234 to €25,937
of which Taxes: +€6,659
- Gross operating margin -€4,414
down €4,414 (-4.6%), from €96,555 to €92,142
- Financial income -€2,645
down €2,645 (-60.4%), from €4,378 to €1,733
- Taxes -€1,843
down €1,843 (-7.7%), from €23,830 to €21,987
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 | €364,306 | €349,214 | -€15,092 | -4.1% |
| Fixed assets | 21/28 | €24,457 | €11,488 | -€12,969 | -53.0% |
| Tangible fixed assets | 22/27 | €24,457 | €11,488 | -€12,969 | -53.0% |
| Furniture and vehicles | 24 | €24,457 | €11,488 | -€12,969 | -53.0% |
| Current assets | 29/58 | €339,848 | €337,726 | -€2,123 | -0.6% |
| Amounts receivable within one year | 40/41 | €17,307 | €13,613 | -€3,694 | -21.3% |
| Trade receivables | 40 | €17,237 | €13,613 | -€3,624 | -21.0% |
| Other amounts receivable | 41 | €70 | €0 | -€70 | -100.0% |
| Current investments | 50/53 | €95,853 | €96,246 | +€392 | +0.4% |
| Cash at bank and in hand | 54/58 | €223,716 | €227,868 | +€4,152 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,973 | €0 | -€2,973 | -100.0% |
| Total equity and liabilities | 10/49 | €364,306 | €349,214 | -€15,092 | -4.1% |
| Equity | 10/15 | €261,763 | €272,627 | +€10,864 | +4.2% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €260,363 | €271,227 | +€10,864 | +4.2% |
| Distributable reserves | 133 | €260,363 | €271,227 | +€10,864 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,542 | €76,586 | -€25,956 | -25.3% |
| Amounts payable within one year | 42/48 | €102,067 | €76,288 | -€25,780 | -25.3% |
| Trade debts | 44 | €1,743 | €1,005 | -€738 | -42.3% |
| Suppliers | 440/4 | €1,743 | €1,005 | -€738 | -42.3% |
| Taxes, remuneration and social security | 45 | €19,234 | €25,937 | +€6,703 | +34.8% |
| Taxes | 450/3 | €16,943 | €23,602 | +€6,659 | +39.3% |
| Remuneration and social security | 454/9 | €2,291 | €2,335 | +€43 | +1.9% |
| Other amounts payable | 47/48 | €81,091 | €49,345 | -€31,745 | -39.1% |
| Accrued charges and deferred income | 492/3 | €475 | €299 | -€176 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,825 | €12,969 | -€856 | -6.2% |
| Other operating charges | 640/8 | €839 | €860 | +€21 | +2.5% |
| Gross operating margin | 9900 | €96,555 | €92,142 | -€4,414 | -4.6% |
| Operating profit (loss) | 9901 | €81,891 | €78,312 | -€3,579 | -4.4% |
| Financial income | 75/76B | €4,378 | €1,733 | -€2,645 | -60.4% |
| Recurring financial income | 75 | €4,378 | €1,733 | -€2,645 | -60.4% |
| Financial charges | 65/66B | €297 | €361 | +€64 | +21.5% |
| Recurring financial charges | 65 | €297 | €361 | +€64 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €85,972 | €79,684 | -€6,288 | -7.3% |
| Income taxes | 67/77 | €23,830 | €21,987 | -€1,843 | -7.7% |
| Profit (loss) for the period | 9904 | €62,142 | €57,698 | -€4,444 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,142 | €57,698 | -€4,444 | -7.2% |
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 11 October 2026 via checked.be.