Lavitom: 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.
Lavitom
Largest movements
- Receivables within one year -€11,673
down €11,673 (-53.9%), from €21,673 to €10,000
of which Trade receivables: -€11,522
- Deferred charges and accrued income -€11,640
down €11,640 (-99.0%), from €11,757 to €117
- Tangible fixed assets -€3,185
down €3,185 (-48.1%), from €6,619 to €3,434
of which Furniture and vehicles: -€5,105
- Profit (loss) carried forward -€18,335
down €18,335 (-130.8%), from -€14,013 to -€32,349
- Trade debts -€18,332
down €18,332 (-82.4%), from €22,254 to €3,922
- Tax, wage and social debts +€5,437
up €5,437 (+106.5%), from €5,107 to €10,544
- Short-term financial debts +€5,204
up €5,204 (+108188.8%), from €5 to €5,209
- Current portion of long-term debt +€1,213
up €1,213 (+121.4%), from €999 to €2,212
- Gross operating margin -€14,734
down €14,734 (-68.6%), from €21,481 to €6,747
- Depreciation -€3,839
down €3,839 (-40.8%), from €9,420 to €5,581
- Taxes +€566
up €566 (+164.8%), from €344 to €910
- Other operating charges -€347
down €347 (-2.5%), from €14,039 to €13,692
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 | €41,643 | €15,145 | -€26,498 | -63.6% |
| Fixed assets | 21/28 | €6,999 | €3,814 | -€3,185 | -45.5% |
| Tangible fixed assets | 22/27 | €6,619 | €3,434 | -€3,185 | -48.1% |
| Plant, machinery and equipment | 23 | €76 | €1,997 | +€1,920 | +2515.4% |
| Furniture and vehicles | 24 | €6,543 | €1,438 | -€5,105 | -78.0% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €34,644 | €11,331 | -€23,313 | -67.3% |
| Amounts receivable within one year | 40/41 | €21,673 | €10,000 | -€11,673 | -53.9% |
| Trade receivables | 40 | €21,368 | €9,846 | -€11,522 | -53.9% |
| Other amounts receivable | 41 | €304 | €154 | -€150 | -49.4% |
| Cash at bank and in hand | 54/58 | €1,214 | €1,214 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €11,757 | €117 | -€11,640 | -99.0% |
| Total equity and liabilities | 10/49 | €41,643 | €15,145 | -€26,498 | -63.6% |
| Equity | 10/15 | -€9,013 | -€27,349 | -€18,335 | -203.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,013 | -€32,349 | -€18,335 | -130.8% |
| Amounts payable | 17/49 | €50,656 | €42,493 | -€8,163 | -16.1% |
| Amounts payable after more than one year | 17 | €1,046 | - | -€1,046 | |
| Financial debts | 170/4 | €1,046 | - | -€1,046 | |
| Amounts payable within one year | 42/48 | €49,361 | €42,315 | -€7,046 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €999 | €2,212 | +€1,213 | +121.4% |
| Financial debts | 43 | €5 | €5,209 | +€5,204 | +108188.8% |
| Credit institutions | 430/8 | €5 | €5,209 | +€5,204 | +108188.8% |
| Trade debts | 44 | €22,254 | €3,922 | -€18,332 | -82.4% |
| Suppliers | 440/4 | €22,254 | €3,922 | -€18,332 | -82.4% |
| Taxes, remuneration and social security | 45 | €5,107 | €10,544 | +€5,437 | +106.5% |
| Taxes | 450/3 | €5,107 | €10,544 | +€5,437 | +106.5% |
| Other amounts payable | 47/48 | €20,996 | €20,429 | -€567 | -2.7% |
| Accrued charges and deferred income | 492/3 | €250 | €178 | -€72 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,420 | €5,581 | -€3,839 | -40.8% |
| Other operating charges | 640/8 | €14,039 | €13,692 | -€347 | -2.5% |
| Gross operating margin | 9900 | €21,481 | €6,747 | -€14,734 | -68.6% |
| Operating profit (loss) | 9901 | -€1,978 | -€12,526 | -€10,548 | -533.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,891 | €4,900 | +€9 | +0.2% |
| Recurring financial charges | 65 | €4,891 | €4,900 | +€9 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,869 | -€17,426 | -€10,557 | -153.7% |
| Income taxes | 67/77 | €344 | €910 | +€566 | +164.8% |
| Profit (loss) for the period | 9904 | -€7,212 | -€18,335 | -€11,123 | -154.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,212 | -€18,335 | -€11,123 | -154.2% |
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 11 October 2026 via checked.be.