Lavigie: what changed
Two fiscal 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.
What changed
Lavigie
NACE 86.220, Specialist medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€341,606
2024 · €454,203-€112,597
Equity
€3.4m
2024 · €3.1m+€341,606
Cash
€1.1m
2024 · €1.1m+€13,409
Balance sheet total
€9.1m
2024 · €8.6m+€405,621
Largest movements
Assets
- Receivables within one year +€322,378
up €322,378 (+930.6%), from €34,642 to €357,020
of which Other amounts receivable: +€324,778
- Current investments +€254,738
up €254,738 (+127.4%), from €200,000 to €454,738
- Deferred charges and accrued income -€218,036
down €218,036 (-83.0%), from €262,848 to €44,812
Equity and liabilities
- Reserves +€341,606
up €341,606 (+12.9%), from €2.6m to €3.0m
of which Distributable reserves: +€341,606
- Accrued charges and deferred income +€184,511
new in 2025: €184,511
Income statement
- Gross operating margin -€138,846
down €138,846 (-14.7%), from €943,361 to €804,514
- Taxes +€49,000
up €49,000 (+27.7%), from €177,047 to €226,047
- Depreciation -€35,248
down €35,248 (-31.1%), from €113,486 to €78,238
- Staff costs -€30,868
down €30,868 (-63.5%), from €48,640 to €17,772
- Financial charges -€12,060
down €12,060 (-10.7%), from €113,204 to €101,144
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.
Result 2024
€454,203
Gross operating margin
-€138,846
Staff costs
+€30,868
Depreciation
+€35,248
Other operating charges
-€3,350
Financial income
+€423
Financial charges
+€12,060
Taxes
-€49,000
Result 2025
€341,606
Cash bridge derived
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.
From operations
+€512,674
Investment
-€366,108
Financing
-€133,157
Cash 2024
€1.1m
From operations (derived)
+€512,674
Net result for the year
+€341,606
Depreciation
+€78,238
Receivables within one year
-€322,378
Deferred charges and accrued income
+€218,036
Trade debts
+€9,802
Tax, wage and social debts
+€22,272
Other debts
-€19,413
Accrued charges and deferred income
+€184,511
Investment (derived)
-€366,108
Investment in fixed assets (net)
-€111,370
Current investments
-€254,738
Financing
-€133,157
Debts after one year
-€66,578
Current portion of long-term debt
-€66,579
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,647,805 | €9,053,426 | +€405,621 | +4.7% |
| Fixed assets | 21/28 | €7,064,405 | €7,097,537 | +€33,132 | +0.5% |
| Intangible fixed assets | 21 | €10,000 | €10,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,542,208 | €1,575,340 | +€33,132 | +2.1% |
| Land and buildings | 22 | €1,483,013 | €1,459,730 | -€23,283 | -1.6% |
| Plant, machinery and equipment | 23 | - | €2,485 | +€2,485 | |
| Furniture and vehicles | 24 | €36,805 | €90,428 | +€53,623 | +145.7% |
| Other tangible fixed assets | 26 | €22,390 | €22,697 | +€307 | +1.4% |
| Financial fixed assets | 28 | €5,512,198 | €5,512,198 | = | 0.0% |
| Current assets | 29/58 | €1,583,400 | €1,955,889 | +€372,489 | +23.5% |
| Amounts receivable within one year | 40/41 | €34,642 | €357,020 | +€322,378 | +930.6% |
| Trade receivables | 40 | €34,642 | €32,242 | -€2,400 | -6.9% |
| Other amounts receivable | 41 | - | €324,778 | +€324,778 | |
| Current investments | 50/53 | €200,000 | €454,738 | +€254,738 | +127.4% |
| Cash at bank and in hand | 54/58 | €1,085,910 | €1,099,318 | +€13,409 | +1.2% |
| Deferred charges and accrued income | 490/1 | €262,848 | €44,812 | -€218,036 | -83.0% |
| Total equity and liabilities | 10/49 | €8,647,805 | €9,053,426 | +€405,621 | +4.7% |
| Equity | 10/15 | €3,062,207 | €3,403,813 | +€341,606 | +11.2% |
| Contributions | 10/11 | €418,592 | €418,592 | = | 0.0% |
| Reserves | 13 | €2,643,615 | €2,985,221 | +€341,606 | +12.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,641,756 | €2,983,362 | +€341,606 | +12.9% |
| Provisions and deferred taxes | 16 | €137,702 | €137,702 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €137,702 | €137,702 | = | 0.0% |
| Other liabilities and charges | 164/5 | €137,702 | €137,702 | = | 0.0% |
| Amounts payable | 17/49 | €5,447,895 | €5,511,910 | +€64,016 | +1.2% |
| Amounts payable after more than one year | 17 | €5,066,578 | €5,000,000 | -€66,578 | -1.3% |
| Financial debts | 170/4 | €5,066,578 | €5,000,000 | -€66,578 | -1.3% |
| Amounts payable within one year | 42/48 | €381,316 | €327,399 | -€53,917 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €133,157 | €66,578 | -€66,579 | -50.0% |
| Trade debts | 44 | €77,317 | €87,119 | +€9,802 | +12.7% |
| Suppliers | 440/4 | €77,317 | €87,119 | +€9,802 | +12.7% |
| Taxes, remuneration and social security | 45 | €41,526 | €63,799 | +€22,272 | +53.6% |
| Taxes | 450/3 | €41,526 | €63,799 | +€22,272 | +53.6% |
| Other amounts payable | 47/48 | €129,316 | €109,903 | -€19,413 | -15.0% |
| Accrued charges and deferred income | 492/3 | - | €184,511 | +€184,511 | |
| Remuneration, social security and pensions | 62 | €48,640 | €17,772 | -€30,868 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,486 | €78,238 | -€35,248 | -31.1% |
| Other operating charges | 640/8 | €43,551 | €46,901 | +€3,350 | +7.7% |
| Gross operating margin | 9900 | €943,361 | €804,514 | -€138,846 | -14.7% |
| Operating profit (loss) | 9901 | €737,683 | €661,603 | -€76,080 | -10.3% |
| Financial income | 75/76B | €6,771 | €7,194 | +€423 | +6.3% |
| Recurring financial income | 75 | €6,771 | €7,194 | +€423 | +6.3% |
| Financial charges | 65/66B | €113,204 | €101,144 | -€12,060 | -10.7% |
| Recurring financial charges | 65 | €113,204 | €101,144 | -€12,060 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €631,251 | €567,653 | -€63,597 | -10.1% |
| Income taxes | 67/77 | €177,047 | €226,047 | +€49,000 | +27.7% |
| Profit (loss) for the period | 9904 | €454,203 | €341,606 | -€112,597 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €454,203 | €341,606 | -€112,597 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.