LAVELA: 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.
LAVELA
Largest movements
- Receivables within one year +€9,921
up €9,921 (+12478.6%), from €80 to €10,000
of which Other amounts receivable: +€10,000
- Cash -€4,877
down €4,877 (-31.8%), from €15,336 to €10,459
mainly Receivables within one year (-€9,921) and Accrued charges and deferred income (-€605)
- Tangible fixed assets -€921
down €921 (-2.9%), from €31,507 to €30,587
of which Furniture and vehicles: -€465
- Profit (loss) carried forward +€4,134
up €4,134 (+2.6%), from -€157,520 to -€153,386
- Accrued charges and deferred income -€605
down €605 (-23.2%), from €2,605 to €2,000
- Other debts +€594
up €594 (+2.6%), from €23,086 to €23,680
- Gross operating margin +€3,840
up €3,840 (+89.6%), from €4,288 to €8,128
- Depreciation +€153
up €153 (+20.0%), from €767 to €921
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 | €47,171 | €51,293 | +€4,123 | +8.7% |
| Fixed assets | 21/28 | €31,755 | €30,835 | -€921 | -2.9% |
| Tangible fixed assets | 22/27 | €31,507 | €30,587 | -€921 | -2.9% |
| Land and buildings | 22 | €29,026 | €28,816 | -€210 | -0.7% |
| Plant, machinery and equipment | 23 | €1,137 | €891 | -€246 | -21.6% |
| Furniture and vehicles | 24 | €1,344 | €880 | -€465 | -34.6% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €15,415 | €20,459 | +€5,043 | +32.7% |
| Amounts receivable within one year | 40/41 | €80 | €10,000 | +€9,921 | +12478.6% |
| Trade receivables | 40 | €80 | €0 | -€80 | -100.0% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €15,336 | €10,459 | -€4,877 | -31.8% |
| Total equity and liabilities | 10/49 | €47,171 | €51,293 | +€4,123 | +8.7% |
| Equity | 10/15 | €21,480 | €25,614 | +€4,134 | +19.2% |
| Contributions | 10/11 | €179,000 | €179,000 | = | 0.0% |
| Capital | 10 | €179,000 | €179,000 | = | 0.0% |
| Issued capital | 100 | €179,000 | €179,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,520 | -€153,386 | +€4,134 | +2.6% |
| Amounts payable | 17/49 | €25,691 | €25,680 | -€11 | 0.0% |
| Amounts payable within one year | 42/48 | €23,086 | €23,680 | +€594 | +2.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,086 | €23,680 | +€594 | +2.6% |
| Accrued charges and deferred income | 492/3 | €2,605 | €2,000 | -€605 | -23.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €921 | +€153 | +20.0% |
| Other operating charges | 640/8 | €2,365 | €2,435 | +€70 | +3.0% |
| Gross operating margin | 9900 | €4,288 | €8,128 | +€3,840 | +89.6% |
| Operating profit (loss) | 9901 | €1,156 | €4,773 | +€3,617 | +313.0% |
| Financial charges | 65/66B | €639 | €639 | = | 0.0% |
| Recurring financial charges | 65 | €639 | €639 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €517 | €4,134 | +€3,617 | +699.9% |
| Profit (loss) for the period | 9904 | €517 | €4,134 | +€3,617 | +699.9% |
| Profit (loss) for the period to be appropriated | 9905 | €517 | €4,134 | +€3,617 | +699.9% |
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 9 October 2026 via checked.be.