LaVie: 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.
LaVie
Largest movements
- Cash -€45,324
down €45,324 (-32.6%), from €139,204 to €93,880
mainly Tax, wage and social debts (-€40,535) and Receivables within one year (-€11,078)
- Receivables within one year +€11,078
up €11,078 (+80.7%), from €13,732 to €24,810
of which Other amounts receivable: +€11,078
- Tangible fixed assets -€2,632
down €2,632 (-100%), from €2,632 to €0
- Tax, wage and social debts -€40,535
down €40,535 (-92.8%), from €43,686 to €3,152
- Other debts +€10,058
up €10,058, from €0 to €10,058
- Profit (loss) carried forward -€6,542
down €6,542 (-58.0%), from €11,284 to €4,742
- Gross operating margin -€17,263
down €17,263, from €14,374 to -€2,890
- Taxes -€3,737
down €3,737 (-100%), from €3,737 to €0
- Other operating charges +€2,853
up €2,853 (+415%), from €687 to €3,540
- Financial income -€2,388
down €2,388 (-99.9%), from €2,390 to €2
- Depreciation -€648
down €648 (-100%), from €648 to €0
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 | €157,007 | €119,690 | -€37,317 | -23.8% |
| Fixed assets | 21/28 | €3,632 | €1,000 | -€2,632 | -72.5% |
| Tangible fixed assets | 22/27 | €2,632 | €0 | -€2,632 | -100% |
| Furniture and vehicles | 24 | €2,632 | €0 | -€2,632 | -100% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €153,374 | €118,690 | -€34,685 | -22.6% |
| Amounts receivable within one year | 40/41 | €13,732 | €24,810 | +€11,078 | +80.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,732 | €24,810 | +€11,078 | +80.7% |
| Cash at bank and in hand | 54/58 | €139,204 | €93,880 | -€45,324 | -32.6% |
| Deferred charges and accrued income | 490/1 | €438 | €0 | -€438 | -100% |
| Total equity and liabilities | 10/49 | €157,007 | €119,690 | -€37,317 | -23.8% |
| Equity | 10/15 | €112,494 | €105,952 | -€6,542 | -5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €98,210 | €98,210 | = | 0.0% |
| Distributable reserves | 133 | €98,210 | €98,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,284 | €4,742 | -€6,542 | -58.0% |
| Amounts payable | 17/49 | €44,512 | €13,737 | -€30,775 | -69.1% |
| Amounts payable within one year | 42/48 | €44,506 | €13,737 | -€30,769 | -69.1% |
| Trade debts | 44 | €820 | €528 | -€292 | -35.6% |
| Suppliers | 440/4 | €820 | €528 | -€292 | -35.6% |
| Taxes, remuneration and social security | 45 | €43,686 | €3,152 | -€40,535 | -92.8% |
| Taxes | 450/3 | €43,686 | €3,152 | -€40,535 | -92.8% |
| Other amounts payable | 47/48 | €0 | €10,058 | +€10,058 | |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €0 | -€648 | -100% |
| Other operating charges | 640/8 | €687 | €3,540 | +€2,853 | +415% |
| Gross operating margin | 9900 | €14,374 | -€2,890 | -€17,263 | |
| Operating profit (loss) | 9901 | €13,038 | -€6,430 | -€19,468 | |
| Financial income | 75/76B | €2,390 | €2 | -€2,388 | -99.9% |
| Recurring financial income | 75 | €2,390 | €2 | -€2,388 | -99.9% |
| Financial charges | 65/66B | €407 | €115 | -€293 | -71.9% |
| Recurring financial charges | 65 | €407 | €115 | -€293 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €15,021 | -€6,542 | -€21,563 | |
| Income taxes | 67/77 | €3,737 | €0 | -€3,737 | -100% |
| Profit (loss) for the period | 9904 | €11,284 | -€6,542 | -€17,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,284 | -€6,542 | -€17,826 |
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 31 October 2026 via checked.be.