LAVEYNE SUPPORT & CONSULTANCY SERVICES: 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.
LAVEYNE SUPPORT & CONSULTANCY SERVICES
Largest movements
- Cash +€20,706
up €20,706 (+299%), from €6,930 to €27,636
mainly Accrued charges and deferred income (+€15,526) and Net result for the year (+€10,417)
- Current investments +€9,973
up €9,973 (+19.7%), from €50,739 to €60,712
- Tangible fixed assets -€9,849
down €9,849 (-32.9%), from €29,978 to €20,129
of which Other tangible fixed assets: -€5,390
- Receivables within one year -€3,913
down €3,913 (-38.9%), from €10,066 to €6,154
of which Trade receivables: -€5,529
- Deferred charges and accrued income -€1,606
down €1,606 (-13.1%), from €12,284 to €10,678
- Accrued charges and deferred income +€15,526
up €15,526 (+7,253%), from €214 to €15,741
- Reserves -€6,687
down €6,687 (-7.7%), from €86,629 to €79,942
- Tax, wage and social debts +€5,759
up €5,759 (+72.2%), from €7,980 to €13,739
of which Taxes: +€5,759
- Trade debts +€1,511
up €1,511 (+76.5%), from €1,976 to €3,487
- Gross operating margin +€12,221
up €12,221 (+85.7%), from €14,256 to €26,477
- Taxes +€3,604
up €3,604 (+183%), from €1,969 to €5,573
- Depreciation +€654
up €654 (+7.1%), from €9,196 to €9,849
- Financial charges -€559
down €559 (-72.9%), from €768 to €208
- Financial income -€369
down €369 (-61.8%), from €598 to €228
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 | €109,998 | €125,309 | +€15,311 | +13.9% |
| Fixed assets | 21/28 | €29,978 | €20,129 | -€9,849 | -32.9% |
| Tangible fixed assets | 22/27 | €29,978 | €20,129 | -€9,849 | -32.9% |
| Furniture and vehicles | 24 | €9,706 | €5,246 | -€4,460 | -46.0% |
| Other tangible fixed assets | 26 | €20,272 | €14,883 | -€5,390 | -26.6% |
| Current assets | 29/58 | €80,019 | €105,180 | +€25,161 | +31.4% |
| Amounts receivable within one year | 40/41 | €10,066 | €6,154 | -€3,913 | -38.9% |
| Trade receivables | 40 | €10,066 | €4,538 | -€5,529 | -54.9% |
| Other amounts receivable | 41 | - | €1,616 | +€1,616 | |
| Current investments | 50/53 | €50,739 | €60,712 | +€9,973 | +19.7% |
| Cash at bank and in hand | 54/58 | €6,930 | €27,636 | +€20,706 | +299% |
| Deferred charges and accrued income | 490/1 | €12,284 | €10,678 | -€1,606 | -13.1% |
| Total equity and liabilities | 10/49 | €109,998 | €125,309 | +€15,311 | +13.9% |
| Equity | 10/15 | €99,029 | €92,342 | -€6,687 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,629 | €79,942 | -€6,687 | -7.7% |
| Distributable reserves | 133 | €86,629 | €79,942 | -€6,687 | -7.7% |
| Amounts payable | 17/49 | €10,969 | €32,967 | +€21,998 | +201% |
| Amounts payable within one year | 42/48 | €10,754 | €17,227 | +€6,472 | +60.2% |
| Trade debts | 44 | €1,976 | €3,487 | +€1,511 | +76.5% |
| Suppliers | 440/4 | €1,976 | €3,487 | +€1,511 | +76.5% |
| Taxes, remuneration and social security | 45 | €7,980 | €13,739 | +€5,759 | +72.2% |
| Taxes | 450/3 | €5,980 | €11,739 | +€5,759 | +96.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €798 | - | -€798 | |
| Accrued charges and deferred income | 492/3 | €214 | €15,741 | +€15,526 | +7,253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,196 | €9,849 | +€654 | +7.1% |
| Other operating charges | 640/8 | €744 | €657 | -€87 | -11.6% |
| Gross operating margin | 9900 | €14,256 | €26,477 | +€12,221 | +85.7% |
| Operating profit (loss) | 9901 | €4,317 | €15,970 | +€11,653 | +270% |
| Financial income | 75/76B | €598 | €228 | -€369 | -61.8% |
| Recurring financial income | 75 | €598 | €228 | -€369 | -61.8% |
| Financial charges | 65/66B | €768 | €208 | -€559 | -72.9% |
| Recurring financial charges | 65 | €768 | €208 | -€559 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €4,147 | €15,990 | +€11,843 | +286% |
| Income taxes | 67/77 | €1,969 | €5,573 | +€3,604 | +183% |
| Profit (loss) for the period | 9904 | €2,178 | €10,417 | +€8,239 | +378% |
| Profit (loss) for the period to be appropriated | 9905 | €2,178 | €10,417 | +€8,239 | +378% |
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 27 October 2026 via checked.be.