LAVITA: 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.
LAVITA
Largest movements
- Stocks and contracts +€1,591
up €1,591 (+101%), from €1,581 to €3,172
- Cash -€1,424
down €1,424 (-13.4%), from €10,628 to €9,203
mainly Other debts (-€3,004) and Stocks and contracts (-€1,591)
- Tangible fixed assets +€1,067
up €1,067 (+21.6%), from €4,934 to €6,001
- Trade debts +€3,567
up €3,567 (+414%), from €862 to €4,429
of which Suppliers: +€2,068
- Other debts -€3,004
no longer reported in 2024 (was €3,004)
- Tax, wage and social debts +€1,065
up €1,065 (+14.8%), from €7,209 to €8,274
of which Taxes: +€761
- Profit (loss) carried forward -€533
down €533 (-4.9%), from -€10,788 to -€11,321
- Taxes +€9,119
up €9,119 (+594%), from €1,535 to €10,653
- Gross operating margin +€8,224
up €8,224 (+18.8%), from €43,648 to €51,872
- Depreciation -€2,445
down €2,445 (-96.8%), from €2,526 to €82
- Staff costs +€2,188
up €2,188 (+5.9%), from €37,318 to €39,507
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,209 | €20,442 | +€1,233 | +6.4% |
| Fixed assets | 21/28 | €5,272 | €6,339 | +€1,067 | +20.2% |
| Tangible fixed assets | 22/27 | €4,934 | €6,001 | +€1,067 | +21.6% |
| Furniture and vehicles | 24 | €4,934 | €6,001 | +€1,067 | +21.6% |
| Financial fixed assets | 28 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €13,937 | €14,104 | +€167 | +1.2% |
| Stocks and contracts in progress | 3 | €1,581 | €3,172 | +€1,591 | +101% |
| Stocks | 30/36 | €1,581 | €3,172 | +€1,591 | +101% |
| Amounts receivable within one year | 40/41 | €1,728 | €1,728 | = | 0.0% |
| Other amounts receivable | 41 | €1,728 | €1,728 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,628 | €9,203 | -€1,424 | -13.4% |
| Total equity and liabilities | 10/49 | €19,209 | €20,442 | +€1,233 | +6.4% |
| Equity | 10/15 | €7,886 | €7,354 | -€533 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74 | €74 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Legal reserve | 130 | €74 | €74 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,788 | -€11,321 | -€533 | -4.9% |
| Amounts payable | 17/49 | €11,322 | €13,088 | +€1,766 | +15.6% |
| Amounts payable after more than one year | 17 | €247 | €386 | +€139 | +56.1% |
| Other amounts payable | 178/9 | €247 | €386 | +€139 | +56.1% |
| Amounts payable within one year | 42/48 | €11,075 | €12,703 | +€1,627 | +14.7% |
| Trade debts | 44 | €862 | €4,429 | +€3,567 | +414% |
| Suppliers | 440/4 | €862 | €2,930 | +€2,068 | +240% |
| Bills of exchange payable | 441 | - | €1,499 | +€1,499 | |
| Taxes, remuneration and social security | 45 | €7,209 | €8,274 | +€1,065 | +14.8% |
| Taxes | 450/3 | - | €761 | +€761 | |
| Remuneration and social security | 454/9 | €7,209 | €7,513 | +€304 | +4.2% |
| Other amounts payable | 47/48 | €3,004 | - | -€3,004 | |
| Remuneration, social security and pensions | 62 | €37,318 | €39,507 | +€2,188 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €82 | -€2,445 | -96.8% |
| Other operating charges | 640/8 | €297 | €702 | +€405 | +136% |
| Gross operating margin | 9900 | €43,648 | €51,872 | +€8,224 | +18.8% |
| Operating profit (loss) | 9901 | €3,507 | €11,582 | +€8,076 | +230% |
| Financial charges | 65/66B | €75 | €68 | -€8 | -10.3% |
| Recurring financial charges | 65 | €75 | €68 | -€8 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €3,431 | €11,515 | +€8,083 | +236% |
| Income taxes | 67/77 | €1,535 | €10,653 | +€9,119 | +594% |
| Profit (loss) for the period | 9904 | €1,897 | €861 | -€1,036 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,897 | €861 | -€1,036 | -54.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.