LAVOBIYA: 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.
LAVOBIYA
Largest movements
- Tangible fixed assets -€1,833
down €1,833 (-85.7%), from €2,139 to €306
- Cash +€1,677
up €1,677 (+22.7%), from €7,389 to €9,066
mainly Trade debts (+€2,696) and Depreciation (+€1,833)
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€2,696
up €2,696 (+562%), from €480 to €3,176
- Tax, wage and social debts +€1,591
up €1,591 (+86.9%), from €1,830 to €3,420
- Profit (loss) carried forward +€557
up €557 (+3.1%), from -€18,024 to -€17,467
- Other operating charges +€10,835
up €10,835 (+755%), from €1,436 to €12,271
- Gross operating margin -€1,351
down €1,351 (-8.3%), from €16,205 to €14,854
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 | €9,746 | €9,590 | -€156 | -1.6% |
| Fixed assets | 21/28 | €2,357 | €524 | -€1,833 | -77.8% |
| Tangible fixed assets | 22/27 | €2,139 | €306 | -€1,833 | -85.7% |
| Furniture and vehicles | 24 | €2,139 | €306 | -€1,833 | -85.7% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €7,389 | €9,066 | +€1,677 | +22.7% |
| Cash at bank and in hand | 54/58 | €7,389 | €9,066 | +€1,677 | +22.7% |
| Total equity and liabilities | 10/49 | €9,746 | €9,590 | -€156 | -1.6% |
| Equity | 10/15 | €2,436 | €2,993 | +€557 | +22.9% |
| 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 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,024 | -€17,467 | +€557 | +3.1% |
| Amounts payable | 17/49 | €7,309 | €6,596 | -€713 | -9.8% |
| Amounts payable within one year | 42/48 | €7,309 | €6,596 | -€713 | -9.8% |
| Trade debts | 44 | €480 | €3,176 | +€2,696 | +562% |
| Suppliers | 440/4 | €480 | €3,176 | +€2,696 | +562% |
| Taxes, remuneration and social security | 45 | €1,830 | €3,420 | +€1,591 | +86.9% |
| Taxes | 450/3 | €1,830 | €3,420 | +€1,591 | +86.9% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,833 | = | 0.0% |
| Other operating charges | 640/8 | €1,436 | €12,271 | +€10,835 | +755% |
| Gross operating margin | 9900 | €16,205 | €14,854 | -€1,351 | -8.3% |
| Operating profit (loss) | 9901 | €12,936 | €750 | -€12,186 | -94.2% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Non-recurring financial income | 76B | - | €113 | +€113 | |
| Financial charges | 65/66B | €367 | €306 | -€61 | -16.7% |
| Recurring financial charges | 65 | €367 | €306 | -€61 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €12,569 | €557 | -€12,012 | -95.6% |
| Profit (loss) for the period | 9904 | €12,569 | €557 | -€12,012 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,569 | €557 | -€12,012 | -95.6% |
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 15 October 2026 via checked.be.