LAVATERA: 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.
LAVATERA
Largest movements
- Cash +€127,110
up €127,110 (+65.8%), from €193,129 to €320,239
mainly Net result for the year (+€127,312) and Depreciation (+€2,753)
- Profit (loss) carried forward +€127,312
up €127,312 (+60.0%), from €212,071 to €339,383
- Gross operating margin -€19,913
down €19,913 (-10.9%), from €182,599 to €162,686
- Taxes -€4,613
down €4,613 (-11.1%), from €41,424 to €36,811
- Financial income +€3,392
up €3,392 (+214%), from €1,588 to €4,979
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 | €223,231 | €347,756 | +€124,525 | +55.8% |
| Fixed assets | 21/28 | €4,439 | €1,686 | -€2,753 | -62.0% |
| Tangible fixed assets | 22/27 | €4,439 | €1,686 | -€2,753 | -62.0% |
| Furniture and vehicles | 24 | €4,439 | €1,686 | -€2,753 | -62.0% |
| Current assets | 29/58 | €218,792 | €346,070 | +€127,278 | +58.2% |
| Amounts receivable within one year | 40/41 | €25,663 | €25,831 | +€168 | +0.7% |
| Trade receivables | 40 | €25,663 | €25,410 | -€253 | -1.0% |
| Other amounts receivable | 41 | - | €421 | +€421 | |
| Cash at bank and in hand | 54/58 | €193,129 | €320,239 | +€127,110 | +65.8% |
| Total equity and liabilities | 10/49 | €223,231 | €347,756 | +€124,525 | +55.8% |
| Equity | 10/15 | €212,071 | €339,383 | +€127,312 | +60.0% |
| Profit (loss) carried forward | 14 | €212,071 | €339,383 | +€127,312 | +60.0% |
| Amounts payable | 17/49 | €11,160 | €8,373 | -€2,787 | -25.0% |
| Amounts payable within one year | 42/48 | €11,160 | €8,373 | -€2,787 | -25.0% |
| Trade debts | 44 | €2,755 | €38 | -€2,717 | -98.6% |
| Suppliers | 440/4 | €2,755 | €38 | -€2,717 | -98.6% |
| Taxes, remuneration and social security | 45 | €8,405 | €8,334 | -€71 | -0.8% |
| Taxes | 450/3 | €8,405 | €8,334 | -€71 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €2,753 | = | 0.0% |
| Other operating charges | 640/8 | €547 | €500 | -€47 | -8.6% |
| Gross operating margin | 9900 | €182,599 | €162,686 | -€19,913 | -10.9% |
| Operating profit (loss) | 9901 | €179,299 | €159,433 | -€19,866 | -11.1% |
| Financial income | 75/76B | €1,588 | €4,979 | +€3,392 | +214% |
| Recurring financial income | 75 | €1,588 | €4,979 | +€3,392 | +214% |
| Financial charges | 65/66B | €35 | €290 | +€255 | +725% |
| Recurring financial charges | 65 | €35 | €290 | +€255 | +725% |
| Profit (loss) for the period before taxes | 9903 | €180,852 | €164,123 | -€16,729 | -9.3% |
| Income taxes | 67/77 | €41,424 | €36,811 | -€4,613 | -11.1% |
| Profit (loss) for the period | 9904 | €139,428 | €127,312 | -€12,116 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €139,428 | €127,312 | -€12,116 | -8.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.