LAVANDO BIO: what changed
Two fiscal 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.
LAVANDO BIO
Largest movements
- Tangible fixed assets -€21,838
down €21,838 (-5.4%), from €403,536 to €381,698
of which Furniture and vehicles: -€18,957
- Stocks and contracts +€5,623
up €5,623 (+10.7%), from €52,526 to €58,149
- Profit (loss) carried forward -€24,065
down €24,065 (-10.7%), from -€225,314 to -€249,379
- Trade debts +€12,935
up €12,935 (+749.4%), from €1,726 to €14,661
- Debts after one year -€5,663
down €5,663 (-0.9%), from €654,035 to €648,372
- Gross operating margin -€28,001
down €28,001 (-56.8%), from €49,293 to €21,291
- Depreciation -€7,094
down €7,094 (-13.9%), from €51,034 to €43,940
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,120 | €458,779 | -€16,341 | -3.4% |
| Fixed assets | 21/28 | €403,536 | €381,698 | -€21,838 | -5.4% |
| Tangible fixed assets | 22/27 | €403,536 | €381,698 | -€21,838 | -5.4% |
| Land and buildings | 22 | €142,086 | €149,038 | +€6,953 | +4.9% |
| Plant, machinery and equipment | 23 | €88,881 | €79,048 | -€9,833 | -11.1% |
| Furniture and vehicles | 24 | €172,570 | €153,612 | -€18,957 | -11.0% |
| Current assets | 29/58 | €71,584 | €77,080 | +€5,496 | +7.7% |
| Stocks and contracts in progress | 3 | €52,526 | €58,149 | +€5,623 | +10.7% |
| Stocks | 30/36 | €52,526 | €58,149 | +€5,623 | +10.7% |
| Amounts receivable within one year | 40/41 | €11,246 | €6,745 | -€4,501 | -40.0% |
| Trade receivables | 40 | €9,928 | €2,625 | -€7,303 | -73.6% |
| Other amounts receivable | 41 | €1,318 | €4,120 | +€2,802 | +212.7% |
| Cash at bank and in hand | 54/58 | €5,244 | €7,993 | +€2,749 | +52.4% |
| Deferred charges and accrued income | 490/1 | €2,568 | €4,194 | +€1,625 | +63.3% |
| Total equity and liabilities | 10/49 | €475,120 | €458,779 | -€16,341 | -3.4% |
| Equity | 10/15 | -€181,714 | -€205,779 | -€24,065 | -13.2% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,314 | -€249,379 | -€24,065 | -10.7% |
| Amounts payable | 17/49 | €656,834 | €664,558 | +€7,724 | +1.2% |
| Amounts payable after more than one year | 17 | €654,035 | €648,372 | -€5,663 | -0.9% |
| Other amounts payable | 178/9 | €654,035 | €648,372 | -€5,663 | -0.9% |
| Amounts payable within one year | 42/48 | €2,799 | €16,186 | +€13,387 | +478.3% |
| Trade debts | 44 | €1,726 | €14,661 | +€12,935 | +749.4% |
| Suppliers | 440/4 | €1,726 | €14,661 | +€12,935 | +749.4% |
| Taxes, remuneration and social security | 45 | €1,073 | €1,525 | +€452 | +42.1% |
| Taxes | 450/3 | €1,073 | €1,525 | +€452 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,034 | €43,940 | -€7,094 | -13.9% |
| Other operating charges | 640/8 | €573 | €892 | +€320 | +55.8% |
| Gross operating margin | 9900 | €49,293 | €21,291 | -€28,001 | -56.8% |
| Operating profit (loss) | 9901 | -€2,314 | -€23,541 | -€21,227 | -917.4% |
| Financial charges | 65/66B | €327 | €350 | +€23 | +7.0% |
| Recurring financial charges | 65 | €327 | €350 | +€23 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,641 | -€23,891 | -€21,250 | -804.6% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€2,805 | -€24,065 | -€21,260 | -757.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,805 | -€24,065 | -€21,260 | -757.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.