LAVELLE: 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.
LAVELLE
Largest movements
- Tangible fixed assets -€7,566
down €7,566 (-30.5%), from €24,829 to €17,263
of which Land and buildings: -€5,747
- Receivables within one year +€1,581
new in 2025: €1,581
- Cash -€680
down €680 (-1.9%), from €36,483 to €35,803
mainly Net result for the year (-€4,267) and Trade debts (-€2,038)
- Profit (loss) carried forward -€4,267
down €4,267 (-9.9%), from -€43,065 to -€47,331
- Trade debts -€2,038
down €2,038 (-95.4%), from €2,136 to €98
- Gross operating margin +€24,220
up €24,220, from -€17,501 to €6,719
- Other operating charges -€2,925
down €2,925 (-54.8%), from €5,334 to €2,409
- Financial charges +€965
up €965 (+2145.4%), from €45 to €1,010
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 | €61,312 | €54,648 | -€6,664 | -10.9% |
| Fixed assets | 21/28 | €24,829 | €17,263 | -€7,566 | -30.5% |
| Tangible fixed assets | 22/27 | €24,829 | €17,263 | -€7,566 | -30.5% |
| Land and buildings | 22 | €10,464 | €4,717 | -€5,747 | -54.9% |
| Plant, machinery and equipment | 23 | €14,365 | €12,546 | -€1,819 | -12.7% |
| Current assets | 29/58 | €36,483 | €37,385 | +€902 | +2.5% |
| Amounts receivable within one year | 40/41 | - | €1,581 | +€1,581 | |
| Trade receivables | 40 | - | €1,581 | +€1,581 | |
| Cash at bank and in hand | 54/58 | €36,483 | €35,803 | -€680 | -1.9% |
| Total equity and liabilities | 10/49 | €61,312 | €54,648 | -€6,664 | -10.9% |
| Equity | 10/15 | €44,127 | €39,860 | -€4,267 | -9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €68,599 | €68,599 | = | 0.0% |
| Distributable reserves | 133 | €68,599 | €68,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,065 | -€47,331 | -€4,267 | -9.9% |
| Amounts payable | 17/49 | €17,185 | €14,788 | -€2,398 | -14.0% |
| Amounts payable within one year | 42/48 | €15,685 | €13,822 | -€1,863 | -11.9% |
| Trade debts | 44 | €2,136 | €98 | -€2,038 | -95.4% |
| Suppliers | 440/4 | €2,136 | €98 | -€2,038 | -95.4% |
| Other amounts payable | 47/48 | €13,549 | €13,724 | +€175 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €965 | -€535 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,566 | €7,566 | = | 0.0% |
| Other operating charges | 640/8 | €5,334 | €2,409 | -€2,925 | -54.8% |
| Gross operating margin | 9900 | -€17,501 | €6,719 | +€24,220 | |
| Operating profit (loss) | 9901 | -€30,401 | -€3,256 | +€27,145 | +89.3% |
| Financial charges | 65/66B | €45 | €1,010 | +€965 | +2145.4% |
| Recurring financial charges | 65 | €45 | €1,010 | +€965 | +2145.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,446 | -€4,267 | +€26,180 | +86.0% |
| Profit (loss) for the period | 9904 | -€30,446 | -€4,267 | +€26,180 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,446 | -€4,267 | +€26,180 | +86.0% |
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 4 October 2026 via checked.be.