LAVIGNE KAREL: 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.
LAVIGNE KAREL
Largest movements
- Stocks and contracts +€16,060
up €16,060 (+6.0%), from €269,849 to €285,909
- Other debts +€78,382
up €78,382 (+11.0%), from €709,569 to €787,951
- Profit (loss) carried forward -€49,610
down €49,610 (-6.5%), from -€757,987 to -€807,597
- Trade debts -€12,552
down €12,552 (-38.1%), from €32,922 to €20,370
- Gross operating margin +€129,627
up €129,627 (+72.7%), from -€178,334 to -€48,707
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 | €289,504 | €305,724 | +€16,220 | +5.6% |
| Current assets | 29/58 | €289,504 | €305,724 | +€16,220 | +5.6% |
| Stocks and contracts in progress | 3 | €269,849 | €285,909 | +€16,060 | +6.0% |
| Stocks | 30/36 | €269,849 | €285,909 | +€16,060 | +6.0% |
| Amounts receivable within one year | 40/41 | €2,695 | €1,304 | -€1,391 | -51.6% |
| Trade receivables | 40 | €1,029 | €1,029 | = | 0.0% |
| Other amounts receivable | 41 | €1,666 | €275 | -€1,391 | -83.5% |
| Cash at bank and in hand | 54/58 | €16,723 | €18,422 | +€1,699 | +10.2% |
| Deferred charges and accrued income | 490/1 | €238 | €90 | -€148 | -62.3% |
| Total equity and liabilities | 10/49 | €289,504 | €305,724 | +€16,220 | +5.6% |
| Equity | 10/15 | -€532,987 | -€582,597 | -€49,610 | -9.3% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€757,987 | -€807,597 | -€49,610 | -6.5% |
| Amounts payable | 17/49 | €822,491 | €888,321 | +€65,830 | +8.0% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €742,491 | €808,321 | +€65,830 | +8.9% |
| Trade debts | 44 | €32,922 | €20,370 | -€12,552 | -38.1% |
| Suppliers | 440/4 | €32,922 | €20,370 | -€12,552 | -38.1% |
| Other amounts payable | 47/48 | €709,569 | €787,951 | +€78,382 | +11.0% |
| Remuneration, social security and pensions | 62 | €153 | €353 | +€199 | +130% |
| Other operating charges | 640/8 | €1,259 | €387 | -€872 | -69.2% |
| Gross operating margin | 9900 | -€178,334 | -€48,707 | +€129,627 | +72.7% |
| Operating profit (loss) | 9901 | -€179,746 | -€49,447 | +€130,299 | +72.5% |
| Financial charges | 65/66B | €178 | €163 | -€16 | -8.7% |
| Recurring financial charges | 65 | €178 | €163 | -€16 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€179,925 | -€49,610 | +€130,315 | +72.4% |
| Profit (loss) for the period | 9904 | -€179,925 | -€49,610 | +€130,315 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€179,925 | -€49,610 | +€130,315 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 30 March 2024 and 30 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.