LaViLo: 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.
LaViLo
Largest movements
- Cash -€17,398
down €17,398 (-63.1%), from €27,568 to €10,170
mainly Net result for the year (-€11,809) and Tax, wage and social debts (-€8,424)
- Intangible fixed assets -€9,300
down €9,300 (-12.6%), from €73,712 to €64,412
- Tangible fixed assets +€1,178
up €1,178 (+116.9%), from €1,008 to €2,186
- Profit (loss) carried forward -€11,809
down €11,809 (-23.0%), from -€51,282 to -€63,091
- Tax, wage and social debts -€8,424
down €8,424 (-39.6%), from €21,270 to €12,846
- Debts after one year -€7,307
down €7,307 (-9.1%), from €80,311 to €73,005
- Other debts +€3,472
up €3,472 (+13.4%), from €25,963 to €29,435
- Trade debts -€1,973
down €1,973 (-78.9%), from €2,500 to €527
- Gross operating margin +€32,453
up €32,453, from -€26,737 to €5,716
- Other operating charges -€9,347
down €9,347 (-90.9%), from €10,279 to €933
- Financial charges +€2,036
up €2,036 (+587.4%), from €347 to €2,382
- Depreciation +€488
up €488 (+5.2%), from €9,415 to €9,902
- Staff costs -€362
down €362 (-8.0%), from €4,505 to €4,143
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,916 | €80,305 | -€25,612 | -24.2% |
| Fixed assets | 21/28 | €74,720 | €66,598 | -€8,122 | -10.9% |
| Intangible fixed assets | 21 | €73,712 | €64,412 | -€9,300 | -12.6% |
| Tangible fixed assets | 22/27 | €1,008 | €2,186 | +€1,178 | +116.9% |
| Plant, machinery and equipment | 23 | €1,008 | €2,186 | +€1,178 | +116.9% |
| Current assets | 29/58 | €31,197 | €13,707 | -€17,490 | -56.1% |
| Stocks and contracts in progress | 3 | €2,477 | €2,629 | +€152 | +6.1% |
| Stocks | 30/36 | €2,477 | €2,629 | +€152 | +6.1% |
| Amounts receivable within one year | 40/41 | €1,151 | €908 | -€243 | -21.1% |
| Other amounts receivable | 41 | €1,151 | €908 | -€243 | -21.1% |
| Cash at bank and in hand | 54/58 | €27,568 | €10,170 | -€17,398 | -63.1% |
| Total equity and liabilities | 10/49 | €105,916 | €80,305 | -€25,612 | -24.2% |
| Equity | 10/15 | -€49,469 | -€61,278 | -€11,809 | -23.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €313 | €313 | = | 0.0% |
| Distributable reserves | 133 | €313 | €313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,282 | -€63,091 | -€11,809 | -23.0% |
| Amounts payable | 17/49 | €155,385 | €141,583 | -€13,803 | -8.9% |
| Amounts payable after more than one year | 17 | €80,311 | €73,005 | -€7,307 | -9.1% |
| Financial debts | 170/4 | €80,311 | €73,005 | -€7,307 | -9.1% |
| Amounts payable within one year | 42/48 | €75,074 | €68,578 | -€6,496 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €5,777 | €6,208 | +€430 | +7.4% |
| Financial debts | 43 | €19,563 | €19,563 | = | 0.0% |
| Other loans | 439 | €19,563 | €19,563 | = | 0.0% |
| Trade debts | 44 | €2,500 | €527 | -€1,973 | -78.9% |
| Suppliers | 440/4 | €2,500 | €527 | -€1,973 | -78.9% |
| Taxes, remuneration and social security | 45 | €21,270 | €12,846 | -€8,424 | -39.6% |
| Taxes | 450/3 | €21,270 | €12,846 | -€8,424 | -39.6% |
| Other amounts payable | 47/48 | €25,963 | €29,435 | +€3,472 | +13.4% |
| Remuneration, social security and pensions | 62 | €4,505 | €4,143 | -€362 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,415 | €9,902 | +€488 | +5.2% |
| Other operating charges | 640/8 | €10,279 | €933 | -€9,347 | -90.9% |
| Gross operating margin | 9900 | -€26,737 | €5,716 | +€32,453 | |
| Operating profit (loss) | 9901 | -€50,936 | -€9,261 | +€41,675 | +81.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €347 | €2,382 | +€2,036 | +587.4% |
| Recurring financial charges | 65 | €347 | €2,382 | +€2,036 | +587.4% |
| Profit (loss) for the period before taxes | 9903 | -€51,282 | -€11,642 | +€39,640 | +77.3% |
| Income taxes | 67/77 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | -€51,282 | -€11,809 | +€39,473 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,282 | -€11,809 | +€39,473 | +77.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.