LAVERDURE-VROMMAN: 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.
LAVERDURE-VROMMAN
Largest movements
- Stocks and contracts -€48,105
down €48,105 (-16.5%), from €291,131 to €243,026
- Tangible fixed assets -€32,480
down €32,480 (-8.1%), from €400,083 to €367,603
of which Land and buildings: -€30,407
- Cash -€17,851
down €17,851 (-35.2%), from €50,745 to €32,893
mainly Contributions, distributions and other (-€116,449) and Trade debts (-€33,201)
- Receivables within one year +€13,291
up €13,291 (+80.4%), from €16,536 to €29,827
of which Trade receivables: +€10,392
- Reserves -€42,754
down €42,754 (-12.2%), from €349,883 to €307,129
of which Distributable reserves: -€42,754
- Other debts +€35,650
up €35,650 (+10,484%), from €340 to €35,990
- Trade debts -€33,201
down €33,201 (-15.7%), from €211,733 to €178,532
- Debts after one year -€28,694
down €28,694 (-28.0%), from €102,517 to €73,824
- Tax, wage and social debts -€16,613
down €16,613 (-27.9%), from €59,594 to €42,981
of which Taxes: -€17,670
- Gross operating margin -€24,518
down €24,518 (-6.1%), from €401,335 to €376,817
- Staff costs +€8,597
up €8,597 (+4.2%), from €205,169 to €213,766
- Financial charges -€5,382
down €5,382 (-33.5%), from €16,056 to €10,674
- Depreciation +€4,628
up €4,628 (+11.3%), from €40,955 to €45,583
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 | €758,495 | €673,349 | -€85,145 | -11.2% |
| Fixed assets | 21/28 | €400,083 | €367,603 | -€32,480 | -8.1% |
| Tangible fixed assets | 22/27 | €400,083 | €367,603 | -€32,480 | -8.1% |
| Land and buildings | 22 | €379,838 | €349,431 | -€30,407 | -8.0% |
| Plant, machinery and equipment | 23 | €15,569 | €13,204 | -€2,365 | -15.2% |
| Furniture and vehicles | 24 | €4,676 | €4,968 | +€292 | +6.2% |
| Current assets | 29/58 | €358,412 | €305,747 | -€52,665 | -14.7% |
| Stocks and contracts in progress | 3 | €291,131 | €243,026 | -€48,105 | -16.5% |
| Stocks | 30/36 | €291,131 | €243,026 | -€48,105 | -16.5% |
| Amounts receivable within one year | 40/41 | €16,536 | €29,827 | +€13,291 | +80.4% |
| Trade receivables | 40 | €12,873 | €23,265 | +€10,392 | +80.7% |
| Other amounts receivable | 41 | €3,663 | €6,562 | +€2,899 | +79.1% |
| Cash at bank and in hand | 54/58 | €50,745 | €32,893 | -€17,851 | -35.2% |
| Total equity and liabilities | 10/49 | €758,495 | €673,349 | -€85,145 | -11.2% |
| Equity | 10/15 | €356,083 | €313,329 | -€42,754 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €349,883 | €307,129 | -€42,754 | -12.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €348,023 | €305,269 | -€42,754 | -12.3% |
| Amounts payable | 17/49 | €402,412 | €360,020 | -€42,391 | -10.5% |
| Amounts payable after more than one year | 17 | €102,517 | €73,824 | -€28,694 | -28.0% |
| Financial debts | 170/4 | €102,517 | €73,824 | -€28,694 | -28.0% |
| Amounts payable within one year | 42/48 | €299,895 | €286,197 | -€13,698 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €28,228 | €28,694 | +€466 | +1.7% |
| Trade debts | 44 | €211,733 | €178,532 | -€33,201 | -15.7% |
| Suppliers | 440/4 | €211,733 | €178,532 | -€33,201 | -15.7% |
| Taxes, remuneration and social security | 45 | €59,594 | €42,981 | -€16,613 | -27.9% |
| Taxes | 450/3 | €43,507 | €25,837 | -€17,670 | -40.6% |
| Remuneration and social security | 454/9 | €16,087 | €17,144 | +€1,057 | +6.6% |
| Other amounts payable | 47/48 | €340 | €35,990 | +€35,650 | +10,484% |
| Remuneration, social security and pensions | 62 | €205,169 | €213,766 | +€8,597 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,955 | €45,583 | +€4,628 | +11.3% |
| Other operating charges | 640/8 | €5,849 | €4,853 | -€996 | -17.0% |
| Gross operating margin | 9900 | €401,335 | €376,817 | -€24,518 | -6.1% |
| Operating profit (loss) | 9901 | €149,362 | €112,615 | -€36,747 | -24.6% |
| Financial income | 75/76B | €625 | €258 | -€367 | -58.7% |
| Recurring financial income | 75 | €625 | €258 | -€367 | -58.7% |
| Financial charges | 65/66B | €16,056 | €10,674 | -€5,382 | -33.5% |
| Recurring financial charges | 65 | €16,056 | €10,674 | -€5,382 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €133,930 | €102,199 | -€31,732 | -23.7% |
| Income taxes | 67/77 | €30,314 | €28,503 | -€1,810 | -6.0% |
| Profit (loss) for the period | 9904 | €103,617 | €73,695 | -€29,921 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €103,617 | €73,695 | -€29,921 | -28.9% |
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 1 November 2026 via checked.be.