LAVANI: 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.
LAVANI
Largest movements
- Receivables within one year +€29,803
new in 2025: €29,803
of which Other amounts receivable: +€28,571
- Stocks and contracts +€2,006
up €2,006 (+19.4%), from €10,342 to €12,348
- Short-term financial debts +€17,958
new in 2025: €17,958
- Trade debts +€17,037
up €17,037 (+1080.4%), from €1,577 to €18,614
- Profit (loss) carried forward -€2,492
down €2,492 (-31.7%), from €7,851 to €5,359
- Tax, wage and social debts -€569
down €569 (-31.5%), from €1,807 to €1,237
- Purchases and services +€25,507
up €25,507 (+34.5%), from €73,877 to €99,384
- Turnover +€13,987
up €13,987 (+16.1%), from €86,690 to €100,677
- Gross operating margin -€11,520
down €11,520 (-89.9%), from €12,814 to €1,294
- Staff costs -€3,225
no longer reported in 2025 (was €3,225)
- Financial charges +€1,652
up €1,652 (+95.1%), from €1,737 to €3,389
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 | €11,235 | €43,168 | +€31,934 | +284.2% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €11,115 | €43,048 | +€31,934 | +287.3% |
| Stocks and contracts in progress | 3 | €10,342 | €12,348 | +€2,006 | +19.4% |
| Stocks | 30/36 | €10,342 | €12,348 | +€2,006 | +19.4% |
| Amounts receivable within one year | 40/41 | - | €29,803 | +€29,803 | |
| Trade receivables | 40 | - | €1,231 | +€1,231 | |
| Other amounts receivable | 41 | - | €28,571 | +€28,571 | |
| Cash at bank and in hand | 54/58 | €772 | €898 | +€125 | +16.3% |
| Total equity and liabilities | 10/49 | €11,235 | €43,168 | +€31,934 | +284.2% |
| Equity | 10/15 | €7,851 | €5,359 | -€2,492 | -31.7% |
| Profit (loss) carried forward | 14 | €7,851 | €5,359 | -€2,492 | -31.7% |
| Amounts payable | 17/49 | €3,383 | €37,809 | +€34,426 | +1017.5% |
| Amounts payable within one year | 42/48 | €3,383 | €37,809 | +€34,426 | +1017.5% |
| Financial debts | 43 | - | €17,958 | +€17,958 | |
| Credit institutions | 430/8 | - | €17,958 | +€17,958 | |
| Trade debts | 44 | €1,577 | €18,614 | +€17,037 | +1080.4% |
| Suppliers | 440/4 | €1,577 | €18,614 | +€17,037 | +1080.4% |
| Taxes, remuneration and social security | 45 | €1,807 | €1,237 | -€569 | -31.5% |
| Taxes | 450/3 | €1,807 | €1,237 | -€569 | -31.5% |
| Turnover | 70 | €86,690 | €100,677 | +€13,987 | +16.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,877 | €99,384 | +€25,507 | +34.5% |
| Remuneration, social security and pensions | 62 | €3,225 | - | -€3,225 | |
| Other operating charges | 640/8 | - | €396 | +€396 | |
| Gross operating margin | 9900 | €12,814 | €1,294 | -€11,520 | -89.9% |
| Operating profit (loss) | 9901 | €9,588 | €898 | -€8,691 | -90.6% |
| Financial charges | 65/66B | €1,737 | €3,389 | +€1,652 | +95.1% |
| Recurring financial charges | 65 | €1,737 | €3,389 | +€1,652 | +95.1% |
| Profit (loss) for the period before taxes | 9903 | €7,851 | -€2,492 | -€10,343 | |
| Profit (loss) for the period | 9904 | €7,851 | -€2,492 | -€10,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,851 | -€2,492 | -€10,343 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.