LAVI Concept: 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.
LAVI Concept
Largest movements
- Receivables within one year +€33,000
up €33,000 (+204%), from €16,151 to €49,151
- Advances received +€34,980
new in 2025: €34,980
- Profit (loss) carried forward -€12,018
down €12,018, from €11,776 to -€243
- Tax, wage and social debts +€9,131
up €9,131 (+310%), from €2,944 to €12,075
of which Remuneration and social security: +€7,828
- Trade debts +€802
up €802 (+61.0%), from €1,315 to €2,117
- Gross operating margin -€26,378
down €26,378, from €15,880 to -€10,498
- Taxes -€2,944
no longer reported in 2025 (was €2,944)
- Staff costs +€1,024
new in 2025: €1,024
- Financial charges +€333
up €333 (+204%), from €163 to €497
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 | €16,184 | €49,192 | +€33,007 | +204% |
| Current assets | 29/58 | €16,184 | €49,192 | +€33,007 | +204% |
| Amounts receivable within one year | 40/41 | €16,151 | €49,151 | +€33,000 | +204% |
| Trade receivables | 40 | €16,151 | €49,151 | +€33,000 | +204% |
| Cash at bank and in hand | 54/58 | €33 | €40 | +€7 | +21.4% |
| Total equity and liabilities | 10/49 | €16,184 | €49,192 | +€33,007 | +204% |
| Equity | 10/15 | €11,776 | -€243 | -€12,018 | |
| Profit (loss) carried forward | 14 | €11,776 | -€243 | -€12,018 | |
| Amounts payable | 17/49 | €4,409 | €49,435 | +€45,026 | +1,021% |
| Amounts payable within one year | 42/48 | €4,359 | €49,435 | +€45,076 | +1,034% |
| Trade debts | 44 | €1,315 | €2,117 | +€802 | +61.0% |
| Suppliers | 440/4 | €1,315 | €2,117 | +€802 | +61.0% |
| Advances received on contracts in progress | 46 | - | €34,980 | +€34,980 | |
| Taxes, remuneration and social security | 45 | €2,944 | €12,075 | +€9,131 | +310% |
| Taxes | 450/3 | €2,944 | €4,247 | +€1,303 | +44.3% |
| Remuneration and social security | 454/9 | - | €7,828 | +€7,828 | |
| Other amounts payable | 47/48 | €100 | €263 | +€163 | +163% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | - | €1,024 | +€1,024 | |
| Gross operating margin | 9900 | €15,880 | -€10,498 | -€26,378 | |
| Operating profit (loss) | 9901 | €15,880 | -€11,522 | -€27,402 | |
| Financial charges | 65/66B | €163 | €497 | +€333 | +204% |
| Recurring financial charges | 65 | €163 | €497 | +€333 | +204% |
| Profit (loss) for the period before taxes | 9903 | €15,717 | -€12,018 | -€27,735 | |
| Income taxes | 67/77 | €2,944 | - | -€2,944 | |
| Profit (loss) for the period | 9904 | €12,773 | -€12,018 | -€24,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,773 | -€12,018 | -€24,791 |
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 20 October 2026 via checked.be.