LAVETTE BLEUE: 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.
LAVETTE BLEUE
Largest movements
- Tangible fixed assets +€5,800
up €5,800 (+141%), from €4,116 to €9,915
- Receivables within one year +€2,512
up €2,512 (+78.4%), from €3,206 to €5,719
of which Trade receivables: +€1,335
- Deferred charges and accrued income +€1,341
up €1,341 (+125%), from €1,070 to €2,411
- Debts after one year +€10,000
new in 2025: €10,000
- Other debts -€333
down €333 (-3.1%), from €10,783 to €10,450
- Gross operating margin +€1,381
up €1,381 (+43.2%), from €3,198 to €4,579
- Other operating charges -€1,049
down €1,049 (-68.4%), from €1,534 to €485
- Depreciation +€241
up €241 (+27.8%), from €864 to €1,105
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 | €10,323 | €20,077 | +€9,754 | +94.5% |
| Fixed assets | 21/28 | €4,116 | €9,915 | +€5,800 | +141% |
| Tangible fixed assets | 22/27 | €4,116 | €9,915 | +€5,800 | +141% |
| Furniture and vehicles | 24 | €4,116 | €9,915 | +€5,800 | +141% |
| Current assets | 29/58 | €6,207 | €10,162 | +€3,954 | +63.7% |
| Amounts receivable within one year | 40/41 | €3,206 | €5,719 | +€2,512 | +78.4% |
| Trade receivables | 40 | €2,903 | €4,238 | +€1,335 | +46.0% |
| Other amounts receivable | 41 | €303 | €1,481 | +€1,178 | +389% |
| Cash at bank and in hand | 54/58 | €1,931 | €2,032 | +€101 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,070 | €2,411 | +€1,341 | +125% |
| Total equity and liabilities | 10/49 | €10,323 | €20,077 | +€9,754 | +94.5% |
| Equity | 10/15 | -€3,506 | -€3,409 | +€97 | +2.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,506 | -€11,409 | +€97 | +0.8% |
| Amounts payable | 17/49 | €13,828 | €23,486 | +€9,657 | +69.8% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €13,828 | €13,486 | -€343 | -2.5% |
| Trade debts | 44 | €2,330 | €2,235 | -€95 | -4.1% |
| Suppliers | 440/4 | €2,330 | €2,235 | -€95 | -4.1% |
| Taxes, remuneration and social security | 45 | €715 | €800 | +€85 | +11.9% |
| Taxes | 450/3 | €715 | €800 | +€85 | +11.9% |
| Other amounts payable | 47/48 | €10,783 | €10,450 | -€333 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €1,105 | +€241 | +27.8% |
| Other operating charges | 640/8 | €1,534 | €485 | -€1,049 | -68.4% |
| Non-recurring operating charges | 66A | - | €2,177 | +€2,177 | |
| Gross operating margin | 9900 | €3,198 | €4,579 | +€1,381 | +43.2% |
| Operating profit (loss) | 9901 | €799 | €812 | +€13 | +1.6% |
| Financial charges | 65/66B | €47 | €43 | -€4 | -7.6% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €753 | €769 | +€16 | +2.2% |
| Income taxes | 67/77 | €715 | €672 | -€43 | -6.0% |
| Profit (loss) for the period | 9904 | €38 | €97 | +€59 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €38 | €97 | +€59 | +158% |
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 28 October 2026 via checked.be.