Lavima: 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.
Lavima
Largest movements
- Receivables within one year +€22,896
up €22,896 (+101.8%), from €22,495 to €45,392
of which Trade receivables: +€16,796
- Tangible fixed assets -€7,809
down €7,809 (-88.6%), from €8,811 to €1,001
- Cash -€3,043
down €3,043 (-76.8%), from €3,961 to €917
mainly Receivables within one year (-€22,896) and Other debts (-€9,848)
- Deferred charges and accrued income -€2,592
no longer reported in 2025 (was €2,592)
- Trade debts +€9,880
new in 2025: €9,880
- Other debts -€9,848
down €9,848 (-48.8%), from €20,169 to €10,321
- Profit (loss) carried forward +€9,581
up €9,581 (+212.1%), from €4,518 to €14,098
- Gross operating margin +€5,414
up €5,414 (+34.5%), from €15,672 to €21,086
- Depreciation -€2,691
down €2,691 (-93.7%), from €2,873 to €182
- Taxes +€1,774
up €1,774 (+58.9%), from €3,011 to €4,785
- Other operating charges +€1,635
new in 2025: €1,635
- Write-downs -€1,397
no longer reported in 2025 (was €1,397)
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 | €37,859 | €47,310 | +€9,451 | +25.0% |
| Fixed assets | 21/28 | €8,811 | €1,001 | -€7,809 | -88.6% |
| Tangible fixed assets | 22/27 | €8,811 | €1,001 | -€7,809 | -88.6% |
| Furniture and vehicles | 24 | €8,811 | €1,001 | -€7,809 | -88.6% |
| Current assets | 29/58 | €29,048 | €46,309 | +€17,261 | +59.4% |
| Amounts receivable within one year | 40/41 | €22,495 | €45,392 | +€22,896 | +101.8% |
| Trade receivables | 40 | €22,495 | €39,292 | +€16,796 | +74.7% |
| Other amounts receivable | 41 | - | €6,100 | +€6,100 | |
| Cash at bank and in hand | 54/58 | €3,961 | €917 | -€3,043 | -76.8% |
| Deferred charges and accrued income | 490/1 | €2,592 | - | -€2,592 | |
| Total equity and liabilities | 10/49 | €37,859 | €47,310 | +€9,451 | +25.0% |
| Equity | 10/15 | €7,518 | €17,098 | +€9,581 | +127.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,518 | €14,098 | +€9,581 | +212.1% |
| Amounts payable | 17/49 | €30,341 | €30,212 | -€129 | -0.4% |
| Amounts payable within one year | 42/48 | €30,310 | €30,201 | -€109 | -0.4% |
| Trade debts | 44 | - | €9,880 | +€9,880 | |
| Suppliers | 440/4 | - | €9,880 | +€9,880 | |
| Taxes, remuneration and social security | 45 | €10,141 | €10,000 | -€141 | -1.4% |
| Taxes | 450/3 | €10,141 | €7,822 | -€2,319 | -22.9% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Other amounts payable | 47/48 | €20,169 | €10,321 | -€9,848 | -48.8% |
| Accrued charges and deferred income | 492/3 | €32 | €11 | -€20 | -64.1% |
| Remuneration, social security and pensions | 62 | €3,810 | €4,003 | +€193 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,873 | €182 | -€2,691 | -93.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,397 | - | -€1,397 | |
| Other operating charges | 640/8 | - | €1,635 | +€1,635 | |
| Gross operating margin | 9900 | €15,672 | €21,086 | +€5,414 | +34.5% |
| Operating profit (loss) | 9901 | €7,593 | €15,266 | +€7,673 | +101.1% |
| Financial charges | 65/66B | €64 | €900 | +€836 | +1312.1% |
| Recurring financial charges | 65 | €64 | €900 | +€836 | +1312.1% |
| Profit (loss) for the period before taxes | 9903 | €7,529 | €14,366 | +€6,837 | +90.8% |
| Income taxes | 67/77 | €3,011 | €4,785 | +€1,774 | +58.9% |
| Profit (loss) for the period | 9904 | €4,518 | €9,581 | +€5,063 | +112.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,518 | €9,581 | +€5,063 | +112.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.