LAVALINA: 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.
LAVALINA
Largest movements
- Cash +€68,628
up €68,628 (+46.3%), from €148,347 to €216,975
mainly Net result for the year (+€137,829) and Tax, wage and social debts (+€14,365)
- Deferred charges and accrued income -€11,985
down €11,985 (-99.9%), from €12,000 to €15
- Profit (loss) carried forward +€137,829
up €137,829, from -€1,600 to €136,229
- Other debts -€95,269
down €95,269 (-87.6%), from €108,752 to €13,483
- Tax, wage and social debts +€14,365
up €14,365 (+64.3%), from €22,355 to €36,720
of which Taxes: +€11,835
- Gross operating margin +€48,962
up €48,962 (+36.7%), from €133,387 to €182,350
- Taxes +€12,482
up €12,482 (+44.7%), from €27,947 to €40,429
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 | €167,136 | €223,451 | +€56,315 | +33.7% |
| Fixed assets | 21/28 | €6,708 | €4,861 | -€1,847 | -27.5% |
| Tangible fixed assets | 22/27 | €6,708 | €4,861 | -€1,847 | -27.5% |
| Land and buildings | 22 | €4,435 | €3,912 | -€523 | -11.8% |
| Furniture and vehicles | 24 | €2,273 | €949 | -€1,324 | -58.2% |
| Current assets | 29/58 | €160,427 | €218,590 | +€58,162 | +36.3% |
| Amounts receivable within one year | 40/41 | €81 | €1,599 | +€1,519 | +1,885% |
| Other amounts receivable | 41 | €81 | €1,599 | +€1,519 | +1,885% |
| Cash at bank and in hand | 54/58 | €148,347 | €216,975 | +€68,628 | +46.3% |
| Deferred charges and accrued income | 490/1 | €12,000 | €15 | -€11,985 | -99.9% |
| Total equity and liabilities | 10/49 | €167,136 | €223,451 | +€56,315 | +33.7% |
| Equity | 10/15 | €34,043 | €171,872 | +€137,829 | +405% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,043 | €17,043 | = | 0.0% |
| Distributable reserves | 133 | €17,043 | €17,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,600 | €136,229 | +€137,829 | |
| Amounts payable | 17/49 | €133,093 | €51,579 | -€81,514 | -61.2% |
| Amounts payable within one year | 42/48 | €133,093 | €51,579 | -€81,514 | -61.2% |
| Trade debts | 44 | €1,986 | €1,376 | -€610 | -30.7% |
| Suppliers | 440/4 | €1,986 | €1,376 | -€610 | -30.7% |
| Taxes, remuneration and social security | 45 | €22,355 | €36,720 | +€14,365 | +64.3% |
| Taxes | 450/3 | €22,355 | €34,190 | +€11,835 | +52.9% |
| Remuneration and social security | 454/9 | - | €2,530 | +€2,530 | |
| Other amounts payable | 47/48 | €108,752 | €13,483 | -€95,269 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,470 | €1,847 | +€377 | +25.7% |
| Other operating charges | 640/8 | €799 | €435 | -€364 | -45.6% |
| Gross operating margin | 9900 | €133,387 | €182,350 | +€48,962 | +36.7% |
| Operating profit (loss) | 9901 | €131,119 | €180,068 | +€48,949 | +37.3% |
| Financial charges | 65/66B | €1,676 | €1,810 | +€134 | +8.0% |
| Recurring financial charges | 65 | €1,676 | €1,810 | +€134 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €129,443 | €178,258 | +€48,815 | +37.7% |
| Income taxes | 67/77 | €27,947 | €40,429 | +€12,482 | +44.7% |
| Profit (loss) for the period | 9904 | €101,496 | €137,829 | +€36,333 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €101,496 | €137,829 | +€36,333 | +35.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.