LAVA Solutions: 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 Solutions
Largest movements
- Cash +€21,175
up €21,175 (+107.8%), from €19,636 to €40,811
mainly Net result for the year (+€15,909) and Receivables within one year (+€13,352)
- Receivables within one year -€13,352
down €13,352 (-44.4%), from €30,081 to €16,730
of which Trade receivables: -€12,515
- Tangible fixed assets +€3,953
up €3,953 (+77.7%), from €5,086 to €9,038
of which Land and buildings: +€4,663
- Reserves +€10,782
up €10,782 (+32.8%), from €32,876 to €43,658
- Profit (loss) carried forward +€4,294
no longer reported in 2025 (was -€4,294)
- Trade debts -€3,674
down €3,674 (-44.9%), from €8,183 to €4,509
- Other debts +€833
new in 2025: €833
- Gross operating margin -€2,764
down €2,764 (-9.8%), from €28,275 to €25,511
- Taxes +€2,007
up €2,007 (+39.3%), from €5,104 to €7,112
- Financial charges -€329
down €329 (-44.4%), from €740 to €411
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 | €54,989 | €66,775 | +€11,786 | +21.4% |
| Fixed assets | 21/28 | €5,086 | €9,038 | +€3,953 | +77.7% |
| Tangible fixed assets | 22/27 | €5,086 | €9,038 | +€3,953 | +77.7% |
| Land and buildings | 22 | €2,927 | €7,591 | +€4,663 | +159.3% |
| Furniture and vehicles | 24 | €2,158 | €1,447 | -€711 | -32.9% |
| Current assets | 29/58 | €49,904 | €57,737 | +€7,833 | +15.7% |
| Amounts receivable within one year | 40/41 | €30,081 | €16,730 | -€13,352 | -44.4% |
| Trade receivables | 40 | €24,047 | €11,532 | -€12,515 | -52.0% |
| Other amounts receivable | 41 | €6,034 | €5,198 | -€836 | -13.9% |
| Cash at bank and in hand | 54/58 | €19,636 | €40,811 | +€21,175 | +107.8% |
| Deferred charges and accrued income | 490/1 | €186 | €196 | +€9 | +5.0% |
| Total equity and liabilities | 10/49 | €54,989 | €66,775 | +€11,786 | +21.4% |
| Equity | 10/15 | €36,082 | €51,158 | +€15,076 | +41.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €32,876 | €43,658 | +€10,782 | +32.8% |
| Distributable reserves | 133 | €32,876 | €43,658 | +€10,782 | +32.8% |
| Profit (loss) carried forward | 14 | -€4,294 | - | +€4,294 | |
| Amounts payable | 17/49 | €18,908 | €15,617 | -€3,291 | -17.4% |
| Amounts payable within one year | 42/48 | €18,908 | €15,617 | -€3,291 | -17.4% |
| Trade debts | 44 | €8,183 | €4,509 | -€3,674 | -44.9% |
| Suppliers | 440/4 | €8,183 | €4,509 | -€3,674 | -44.9% |
| Taxes, remuneration and social security | 45 | €10,725 | €10,275 | -€449 | -4.2% |
| Taxes | 450/3 | €8,076 | €10,275 | +€2,199 | +27.2% |
| Remuneration and social security | 454/9 | €2,649 | - | -€2,649 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,403 | €1,501 | +€97 | +6.9% |
| Other operating charges | 640/8 | €505 | €583 | +€78 | +15.4% |
| Gross operating margin | 9900 | €28,275 | €25,511 | -€2,764 | -9.8% |
| Operating profit (loss) | 9901 | €26,367 | €23,427 | -€2,939 | -11.1% |
| Financial income | 75/76B | €0 | €5 | +€5 | +12400.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +12400.0% |
| Financial charges | 65/66B | €740 | €411 | -€329 | -44.4% |
| Recurring financial charges | 65 | €740 | €411 | -€329 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €25,626 | €23,021 | -€2,605 | -10.2% |
| Income taxes | 67/77 | €5,104 | €7,112 | +€2,007 | +39.3% |
| Profit (loss) for the period | 9904 | €20,522 | €15,909 | -€4,613 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,522 | €15,909 | -€4,613 | -22.5% |
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 10 October 2026 via checked.be.