LAVIMMO: 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.
LAVIMMO
Largest movements
- Tangible fixed assets -€31,600
down €31,600 (-2.3%), from €1.4m to €1.3m
- Deferred charges and accrued income +€15,508
up €15,508 (+3955.5%), from €392 to €15,900
- Debts after one year -€94,984
down €94,984 (-9.3%), from €1.0m to €924,209
- Profit (loss) carried forward +€52,128
up €52,128 (+52.6%), from -€99,045 to -€46,918
- Accrued charges and deferred income +€14,768
up €14,768 (+445.6%), from €3,314 to €18,082
- Depreciation -€212,542
down €212,542 (-87.1%), from €244,142 to €31,600
- Gross operating margin -€103,183
down €103,183 (-42.9%), from €240,615 to €137,432
- Financial charges -€33,304
down €33,304 (-46.4%), from €71,717 to €38,413
- Other operating charges -€10,638
down €10,638 (-41.0%), from €25,929 to €15,292
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 | €1,415,221 | €1,390,538 | -€24,682 | -1.7% |
| Fixed assets | 21/28 | €1,373,385 | €1,341,785 | -€31,600 | -2.3% |
| Tangible fixed assets | 22/27 | €1,373,385 | €1,341,785 | -€31,600 | -2.3% |
| Land and buildings | 22 | €1,373,385 | €1,341,785 | -€31,600 | -2.3% |
| Current assets | 29/58 | €41,835 | €48,753 | +€6,918 | +16.5% |
| Amounts receivable within one year | 40/41 | €638 | €638 | = | 0.0% |
| Other amounts receivable | 41 | €638 | €638 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,805 | €32,215 | -€8,590 | -21.1% |
| Deferred charges and accrued income | 490/1 | €392 | €15,900 | +€15,508 | +3955.5% |
| Total equity and liabilities | 10/49 | €1,415,221 | €1,390,538 | -€24,682 | -1.7% |
| Equity | 10/15 | €300,955 | €353,082 | +€52,128 | +17.3% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,045 | -€46,918 | +€52,128 | +52.6% |
| Amounts payable | 17/49 | €1,114,266 | €1,037,456 | -€76,810 | -6.9% |
| Amounts payable after more than one year | 17 | €1,019,193 | €924,209 | -€94,984 | -9.3% |
| Financial debts | 170/4 | €1,019,193 | €924,209 | -€94,984 | -9.3% |
| Amounts payable within one year | 42/48 | €91,759 | €95,165 | +€3,406 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €91,651 | €94,984 | +€3,332 | +3.6% |
| Trade debts | 44 | €108 | €181 | +€74 | +68.4% |
| Suppliers | 440/4 | €108 | €181 | +€74 | +68.4% |
| Accrued charges and deferred income | 492/3 | €3,314 | €18,082 | +€14,768 | +445.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,142 | €31,600 | -€212,542 | -87.1% |
| Other operating charges | 640/8 | €25,929 | €15,292 | -€10,638 | -41.0% |
| Gross operating margin | 9900 | €240,615 | €137,432 | -€103,183 | -42.9% |
| Operating profit (loss) | 9901 | -€29,456 | €90,541 | +€119,996 | |
| Financial income | 75/76B | €2,127 | - | -€2,127 | |
| Recurring financial income | 75 | €2,127 | - | -€2,127 | |
| Financial charges | 65/66B | €71,717 | €38,413 | -€33,304 | -46.4% |
| Recurring financial charges | 65 | €71,717 | €38,413 | -€33,304 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€99,045 | €52,128 | +€151,173 | |
| Profit (loss) for the period | 9904 | -€99,045 | €52,128 | +€151,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€99,045 | €52,128 | +€151,173 |
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 2 October 2026 via checked.be.