LAVER: 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.
LAVER
Largest movements
- Receivables within one year +€451,130
up €451,130 (+684%), from €65,961 to €517,091
of which Other amounts receivable: +€451,130
- Reserves +€866,859
up €866,859 (+102%), from €848,468 to €1.7m
of which Distributable reserves: +€866,859
- Other debts -€332,774
down €332,774 (-100%), from €332,774 to €0
- Debts after one year -€162,500
down €162,500 (-11.5%), from €1.4m to €1.2m
- Tax, wage and social debts +€80,325
up €80,325 (+476%), from €16,880 to €97,205
- Financial income +€794,500
up €794,500 (+15,890%), from €5,000 to €799,500
- Taxes +€76,563
up €76,563 (+121%), from €63,138 to €139,701
- Gross operating margin -€43,250
down €43,250 (-15.4%), from €280,372 to €237,122
- Financial charges -€3,228
down €3,228 (-10.0%), from €32,323 to €29,095
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 | €2,803,490 | €3,254,889 | +€451,398 | +16.1% |
| Fixed assets | 21/28 | €2,420,832 | €2,420,832 | = | 0.0% |
| Financial fixed assets | 28 | €2,420,832 | €2,420,832 | = | 0.0% |
| Current assets | 29/58 | €382,658 | €834,057 | +€451,398 | +118% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,961 | €517,091 | +€451,130 | +684% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €53,861 | €504,991 | +€451,130 | +838% |
| Cash at bank and in hand | 54/58 | €191,697 | €191,966 | +€269 | +0.1% |
| Total equity and liabilities | 10/49 | €2,803,490 | €3,254,889 | +€451,398 | +16.1% |
| Equity | 10/15 | €867,068 | €1,733,927 | +€866,859 | +100.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €848,468 | €1,715,327 | +€866,859 | +102% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €848,468 | €1,715,327 | +€866,859 | +102% |
| Amounts payable | 17/49 | €1,936,422 | €1,520,962 | -€415,461 | -21.5% |
| Amounts payable after more than one year | 17 | €1,408,333 | €1,245,833 | -€162,500 | -11.5% |
| Financial debts | 170/4 | €1,408,333 | €1,245,833 | -€162,500 | -11.5% |
| Amounts payable within one year | 42/48 | €525,931 | €273,695 | -€252,236 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €176,042 | €176,042 | = | 0.0% |
| Trade debts | 44 | €235 | €448 | +€213 | +90.6% |
| Suppliers | 440/4 | €235 | €448 | +€213 | +90.6% |
| Taxes, remuneration and social security | 45 | €16,880 | €97,205 | +€80,325 | +476% |
| Taxes | 450/3 | €16,880 | €97,205 | +€80,325 | +476% |
| Other amounts payable | 47/48 | €332,774 | €0 | -€332,774 | -100% |
| Accrued charges and deferred income | 492/3 | €2,158 | €1,434 | -€725 | -33.6% |
| Other operating charges | 640/8 | €496 | €968 | +€471 | +94.9% |
| Gross operating margin | 9900 | €280,372 | €237,122 | -€43,250 | -15.4% |
| Operating profit (loss) | 9901 | €279,876 | €236,155 | -€43,721 | -15.6% |
| Financial income | 75/76B | €5,000 | €799,500 | +€794,500 | +15,890% |
| Recurring financial income | 75 | €5,000 | €799,500 | +€794,500 | +15,890% |
| Financial charges | 65/66B | €32,323 | €29,095 | -€3,228 | -10.0% |
| Recurring financial charges | 65 | €32,323 | €29,095 | -€3,228 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €252,553 | €1,006,560 | +€754,007 | +299% |
| Income taxes | 67/77 | €63,138 | €139,701 | +€76,563 | +121% |
| Profit (loss) for the period | 9904 | €189,415 | €866,859 | +€677,444 | +358% |
| Profit (loss) for the period to be appropriated | 9905 | €189,415 | €866,859 | +€677,444 | +358% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.