LAVISTA PHARMA: 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.
LAVISTA PHARMA
Largest movements
- Receivables within one year +€204,611
up €204,611 (+46.8%), from €437,157 to €641,768
of which Other amounts receivable: +€148,036
- Financial fixed assets +€132,260
up €132,260 (+16.2%), from €813,932 to €946,192
- Tangible fixed assets +€78,588
up €78,588 (+19.7%), from €398,690 to €477,278
- Stocks and contracts +€32,566
up €32,566 (+10.8%), from €301,276 to €333,843
- Profit (loss) carried forward +€153,210
up €153,210 (+59.7%), from €256,620 to €409,830
- Trade debts +€111,907
up €111,907 (+47.8%), from €233,872 to €345,779
- Debts after one year +€87,307
up €87,307 (+10.7%), from €812,676 to €899,983
- Current portion of long-term debt +€68,700
up €68,700 (+42.5%), from €161,620 to €230,319
- Taxes +€37,707
up €37,707 (+246%), from €15,331 to €53,037
- Gross operating margin +€35,571
up €35,571 (+5.4%), from €658,032 to €693,603
- Staff costs +€12,219
up €12,219 (+3.5%), from €346,951 to €359,170
- Depreciation -€9,422
down €9,422 (-9.6%), from €97,987 to €88,566
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 | €2,056,202 | €2,474,133 | +€417,931 | +20.3% |
| Fixed assets | 21/28 | €1,266,622 | €1,463,970 | +€197,348 | +15.6% |
| Intangible fixed assets | 21 | €54,000 | €40,500 | -€13,500 | -25.0% |
| Tangible fixed assets | 22/27 | €398,690 | €477,278 | +€78,588 | +19.7% |
| Land and buildings | 22 | €96,571 | €87,741 | -€8,831 | -9.1% |
| Plant, machinery and equipment | 23 | €250,895 | €286,354 | +€35,458 | +14.1% |
| Furniture and vehicles | 24 | €5,979 | €42,095 | +€36,116 | +604% |
| Leasing and similar rights | 25 | €45,244 | €26,542 | -€18,702 | -41.3% |
| Other tangible fixed assets | 26 | - | €34,546 | +€34,546 | |
| Financial fixed assets | 28 | €813,932 | €946,192 | +€132,260 | +16.2% |
| Current assets | 29/58 | €789,580 | €1,010,163 | +€220,583 | +27.9% |
| Stocks and contracts in progress | 3 | €301,276 | €333,843 | +€32,566 | +10.8% |
| Stocks | 30/36 | €301,276 | €333,843 | +€32,566 | +10.8% |
| Amounts receivable within one year | 40/41 | €437,157 | €641,768 | +€204,611 | +46.8% |
| Trade receivables | 40 | €306,653 | €363,228 | +€56,575 | +18.4% |
| Other amounts receivable | 41 | €130,503 | €278,540 | +€148,036 | +113% |
| Cash at bank and in hand | 54/58 | €19,597 | €12,841 | -€6,755 | -34.5% |
| Deferred charges and accrued income | 490/1 | €31,551 | €21,712 | -€9,839 | -31.2% |
| Total equity and liabilities | 10/49 | €2,056,202 | €2,474,133 | +€417,931 | +20.3% |
| Equity | 10/15 | €636,390 | €789,600 | +€153,210 | +24.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €339,770 | €339,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €339,770 | €339,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,620 | €409,830 | +€153,210 | +59.7% |
| Amounts payable | 17/49 | €1,419,812 | €1,684,533 | +€264,721 | +18.6% |
| Amounts payable after more than one year | 17 | €812,676 | €899,983 | +€87,307 | +10.7% |
| Financial debts | 170/4 | €812,676 | €899,983 | +€87,307 | +10.7% |
| Amounts payable within one year | 42/48 | €607,136 | €783,430 | +€176,294 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €161,620 | €230,319 | +€68,700 | +42.5% |
| Trade debts | 44 | €233,872 | €345,779 | +€111,907 | +47.8% |
| Suppliers | 440/4 | €233,872 | €345,779 | +€111,907 | +47.8% |
| Taxes, remuneration and social security | 45 | €45,686 | €49,832 | +€4,146 | +9.1% |
| Taxes | 450/3 | €7 | €124 | +€117 | +1,605% |
| Remuneration and social security | 454/9 | €45,679 | €49,708 | +€4,030 | +8.8% |
| Other amounts payable | 47/48 | €165,959 | €157,500 | -€8,459 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €1,120 | +€1,120 | |
| Remuneration, social security and pensions | 62 | €346,951 | €359,170 | +€12,219 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,987 | €88,566 | -€9,422 | -9.6% |
| Other operating charges | 640/8 | €1,534 | €1,183 | -€351 | -22.9% |
| Gross operating margin | 9900 | €658,032 | €693,603 | +€35,571 | +5.4% |
| Operating profit (loss) | 9901 | €211,560 | €244,685 | +€33,125 | +15.7% |
| Financial income | 75/76B | €695 | €635 | -€60 | -8.6% |
| Recurring financial income | 75 | €695 | €635 | -€60 | -8.6% |
| Financial charges | 65/66B | €35,215 | €39,073 | +€3,858 | +11.0% |
| Recurring financial charges | 65 | €35,215 | €39,073 | +€3,858 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €177,040 | €206,247 | +€29,207 | +16.5% |
| Income taxes | 67/77 | €15,331 | €53,037 | +€37,707 | +246% |
| Profit (loss) for the period | 9904 | €161,709 | €153,210 | -€8,500 | -5.3% |
| Transfer from tax-exempt reserves | 789 | €155,770 | €0 | -€155,770 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €317,479 | €153,210 | -€164,270 | -51.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.