LAVOIR IDEAL: what changed
LAVOIR IDEAL
Largest movements
- Cash +€2,985
up €2,985 (+33.9%), from €8,802 to €11,787
mainly Net result for the year (+€13,024) and Depreciation (+€5,692)
- Tangible fixed assets -€2,346
down €2,346 (-10.3%), from €22,676 to €20,331
of which Plant, machinery and equipment: -€1,879
- Deferred charges and accrued income -€2,212
down €2,212 (-39.1%), from €5,653 to €3,441
- Receivables within one year +€1,479
up €1,479 (+50.0%), from €2,960 to €4,439
of which Trade receivables: +€3,919
- Profit (loss) carried forward +€13,024
up €13,024 (+10.2%), from -€127,553 to -€114,529
- Other debts -€12,808
down €12,808 (-9.4%), from €136,404 to €123,596
- Accrued charges and deferred income +€2,294
new in 2024: €2,294
- Trade debts -€1,559
down €1,559 (-22.5%), from €6,913 to €5,354
- Tax, wage and social debts -€1,045
down €1,045 (-62.8%), from €1,664 to €619
- Gross operating margin -€5,628
down €5,628 (-17.8%), from €31,704 to €26,076
- Depreciation +€459
up €459 (+8.8%), from €5,233 to €5,692
- Financial charges +€365
up €365 (+44.1%), from €826 to €1,191
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,092 | €39,998 | -€94 | -0.2% |
| Fixed assets | 21/28 | €22,676 | €20,331 | -€2,346 | -10.3% |
| Tangible fixed assets | 22/27 | €22,676 | €20,331 | -€2,346 | -10.3% |
| Plant, machinery and equipment | 23 | €6,559 | €4,679 | -€1,879 | -28.7% |
| Furniture and vehicles | 24 | €3,468 | €4,015 | +€547 | +15.8% |
| Other tangible fixed assets | 26 | €12,650 | €11,636 | -€1,014 | -8.0% |
| Current assets | 29/58 | €17,415 | €19,667 | +€2,252 | +12.9% |
| Amounts receivable within one year | 40/41 | €2,960 | €4,439 | +€1,479 | +50.0% |
| Trade receivables | 40 | €520 | €4,439 | +€3,919 | +754% |
| Other amounts receivable | 41 | €2,440 | - | -€2,440 | |
| Cash at bank and in hand | 54/58 | €8,802 | €11,787 | +€2,985 | +33.9% |
| Deferred charges and accrued income | 490/1 | €5,653 | €3,441 | -€2,212 | -39.1% |
| Total equity and liabilities | 10/49 | €40,092 | €39,998 | -€94 | -0.2% |
| Equity | 10/15 | -€104,889 | -€91,865 | +€13,024 | +12.4% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €2,832 | €2,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €849 | €849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,553 | -€114,529 | +€13,024 | +10.2% |
| Amounts payable | 17/49 | €144,981 | €131,863 | -€13,118 | -9.0% |
| Amounts payable within one year | 42/48 | €144,981 | €129,569 | -€15,412 | -10.6% |
| Trade debts | 44 | €6,913 | €5,354 | -€1,559 | -22.5% |
| Suppliers | 440/4 | €6,913 | €5,354 | -€1,559 | -22.5% |
| Taxes, remuneration and social security | 45 | €1,664 | €619 | -€1,045 | -62.8% |
| Taxes | 450/3 | €1,664 | €619 | -€1,045 | -62.8% |
| Other amounts payable | 47/48 | €136,404 | €123,596 | -€12,808 | -9.4% |
| Accrued charges and deferred income | 492/3 | - | €2,294 | +€2,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,233 | €5,692 | +€459 | +8.8% |
| Other operating charges | 640/8 | €6,171 | €6,171 | +€0 | 0.0% |
| Non-recurring operating charges | 66A | €18,972 | - | -€18,972 | |
| Gross operating margin | 9900 | €31,704 | €26,076 | -€5,628 | -17.8% |
| Operating profit (loss) | 9901 | €1,327 | €14,213 | +€12,885 | +971% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €826 | €1,191 | +€365 | +44.1% |
| Recurring financial charges | 65 | €826 | €1,191 | +€365 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €501 | €13,024 | +€12,523 | +2,500% |
| Profit (loss) for the period | 9904 | €501 | €13,024 | +€12,523 | +2,500% |
| Profit (loss) for the period to be appropriated | 9905 | €501 | €13,024 | +€12,523 | +2,500% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.