LAVET MACHINING: 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.
LAVET MACHINING
Largest movements
- Tangible fixed assets -€41,412
down €41,412 (-14.2%), from €292,646 to €251,234
of which Leasing and similar rights: -€52,200
- Receivables within one year -€31,522
down €31,522 (-43.1%), from €73,147 to €41,625
- Debts after one year -€45,283
down €45,283 (-29.8%), from €151,870 to €106,587
- Other debts -€24,840
down €24,840 (-18.2%), from €136,333 to €111,493
- Profit (loss) carried forward +€20,067
up €20,067 (+32.2%), from -€62,257 to -€42,189
- Tax, wage and social debts -€8,497
down €8,497 (-40.3%), from €21,088 to €12,591
of which Taxes: -€5,522
- Current portion of long-term debt -€8,458
down €8,458 (-15.7%), from €53,741 to €45,283
- Staff costs -€15,674
down €15,674 (-41.7%), from €37,597 to €21,923
- Gross operating margin -€9,377
down €9,377 (-7.6%), from €123,896 to €114,519
- Depreciation -€1,529
down €1,529 (-2.4%), from €64,195 to €62,666
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €370,946 | €295,056 | -€75,890 | -20.5% |
| Fixed assets | 21/28 | €293,721 | €251,875 | -€41,846 | -14.2% |
| Intangible fixed assets | 21 | €641 | €207 | -€434 | -67.7% |
| Tangible fixed assets | 22/27 | €292,646 | €251,234 | -€41,412 | -14.2% |
| Plant, machinery and equipment | 23 | €13,521 | €12,612 | -€909 | -6.7% |
| Furniture and vehicles | 24 | - | €622 | +€622 | |
| Leasing and similar rights | 25 | €274,567 | €222,367 | -€52,200 | -19.0% |
| Other tangible fixed assets | 26 | €4,559 | €15,634 | +€11,075 | +243% |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €77,225 | €43,181 | -€34,044 | -44.1% |
| Amounts receivable within one year | 40/41 | €73,147 | €41,625 | -€31,522 | -43.1% |
| Trade receivables | 40 | €73,147 | €41,625 | -€31,522 | -43.1% |
| Deferred charges and accrued income | 490/1 | €4,078 | €1,557 | -€2,522 | -61.8% |
| Total equity and liabilities | 10/49 | €370,946 | €295,056 | -€75,890 | -20.5% |
| Equity | 10/15 | -€42,425 | -€22,358 | +€20,067 | +47.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,257 | -€42,189 | +€20,067 | +32.2% |
| Amounts payable | 17/49 | €413,371 | €317,414 | -€95,957 | -23.2% |
| Amounts payable after more than one year | 17 | €151,870 | €106,587 | -€45,283 | -29.8% |
| Financial debts | 170/4 | €151,870 | €106,587 | -€45,283 | -29.8% |
| Amounts payable within one year | 42/48 | €260,286 | €210,417 | -€49,869 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €53,741 | €45,283 | -€8,458 | -15.7% |
| Financial debts | 43 | €9,442 | €9,035 | -€406 | -4.3% |
| Credit institutions | 430/8 | €9,442 | €9,035 | -€406 | -4.3% |
| Trade debts | 44 | €39,683 | €32,015 | -€7,668 | -19.3% |
| Suppliers | 440/4 | €39,683 | €32,015 | -€7,668 | -19.3% |
| Taxes, remuneration and social security | 45 | €21,088 | €12,591 | -€8,497 | -40.3% |
| Taxes | 450/3 | €14,530 | €9,008 | -€5,522 | -38.0% |
| Remuneration and social security | 454/9 | €6,558 | €3,583 | -€2,975 | -45.4% |
| Other amounts payable | 47/48 | €136,333 | €111,493 | -€24,840 | -18.2% |
| Accrued charges and deferred income | 492/3 | €1,215 | €411 | -€805 | -66.2% |
| Remuneration, social security and pensions | 62 | €37,597 | €21,923 | -€15,674 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,195 | €62,666 | -€1,529 | -2.4% |
| Other operating charges | 640/8 | €536 | €824 | +€288 | +53.8% |
| Gross operating margin | 9900 | €123,896 | €114,519 | -€9,377 | -7.6% |
| Operating profit (loss) | 9901 | €21,567 | €29,106 | +€7,538 | +35.0% |
| Financial income | 75/76B | €16 | €12 | -€4 | -23.2% |
| Recurring financial income | 75 | €16 | €12 | -€4 | -23.2% |
| Financial charges | 65/66B | €9,433 | €9,051 | -€383 | -4.1% |
| Recurring financial charges | 65 | €9,433 | €9,051 | -€383 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €12,150 | €20,067 | +€7,917 | +65.2% |
| Profit (loss) for the period | 9904 | €12,150 | €20,067 | +€7,917 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,150 | €20,067 | +€7,917 | +65.2% |
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 22 October 2026 via checked.be.