"LAVOIR PLUS": 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.
"LAVOIR PLUS"
Largest movements
- Tangible fixed assets -€90,493
down €90,493 (-10.9%), from €828,222 to €737,729
of which Other tangible fixed assets: -€77,369
- Cash +€33,733
up €33,733 (+84.8%), from €39,773 to €73,506
mainly Depreciation (+€92,719) and Receivables after one year (+€30,000)
- Receivables after one year -€30,000
down €30,000 (-26.8%), from €112,000 to €82,000
- Receivables within one year -€25,528
down €25,528 (-57.8%), from €44,145 to €18,617
of which Other amounts receivable: -€28,030
- Deferred charges and accrued income +€10,355
new in 2025: €10,355
- Debts after one year -€54,085
down €54,085 (-10.1%), from €534,577 to €480,492
of which Financial debts: -€54,085
- Profit (loss) carried forward -€38,914
down €38,914 (-19.1%), from -€203,412 to -€242,326
- Gross operating margin -€64,162
down €64,162 (-30.3%), from €211,780 to €147,618
- Depreciation -€8,927
down €8,927 (-8.8%), from €101,646 to €92,719
- Staff costs +€6,904
up €6,904 (+12.0%), from €57,550 to €64,454
- Other operating charges -€4,282
down €4,282 (-23.4%), from €18,303 to €14,021
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 | €1,024,485 | €922,553 | -€101,932 | -9.9% |
| Fixed assets | 21/28 | €828,567 | €738,074 | -€90,493 | -10.9% |
| Tangible fixed assets | 22/27 | €828,222 | €737,729 | -€90,493 | -10.9% |
| Furniture and vehicles | 24 | €473,636 | €460,512 | -€13,124 | -2.8% |
| Other tangible fixed assets | 26 | €354,586 | €277,217 | -€77,369 | -21.8% |
| Financial fixed assets | 28 | €345 | €345 | +€0 | +0.1% |
| Current assets | 29/58 | €195,918 | €184,479 | -€11,439 | -5.8% |
| Amounts receivable after more than one year | 29 | €112,000 | €82,000 | -€30,000 | -26.8% |
| Other amounts receivable | 291 | €112,000 | €82,000 | -€30,000 | -26.8% |
| Amounts receivable within one year | 40/41 | €44,145 | €18,617 | -€25,528 | -57.8% |
| Trade receivables | 40 | €1,026 | €3,528 | +€2,502 | +244% |
| Other amounts receivable | 41 | €43,119 | €15,089 | -€28,030 | -65.0% |
| Cash at bank and in hand | 54/58 | €39,773 | €73,506 | +€33,733 | +84.8% |
| Deferred charges and accrued income | 490/1 | - | €10,355 | +€10,355 | |
| Total equity and liabilities | 10/49 | €1,024,485 | €922,553 | -€101,932 | -9.9% |
| Equity | 10/15 | €396,588 | €357,674 | -€38,914 | -9.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,412 | -€242,326 | -€38,914 | -19.1% |
| Amounts payable | 17/49 | €627,897 | €564,878 | -€63,019 | -10.0% |
| Amounts payable after more than one year | 17 | €534,577 | €480,492 | -€54,085 | -10.1% |
| Financial debts | 170/4 | €496,918 | €442,833 | -€54,085 | -10.9% |
| Other amounts payable | 178/9 | €37,659 | €37,658 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €93,320 | €84,387 | -€8,933 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €59,112 | €59,710 | +€598 | +1.0% |
| Trade debts | 44 | €11,028 | €12,904 | +€1,876 | +17.0% |
| Suppliers | 440/4 | €11,028 | €12,904 | +€1,876 | +17.0% |
| Taxes, remuneration and social security | 45 | €21,906 | €11,773 | -€10,133 | -46.3% |
| Taxes | 450/3 | €19,344 | €5,074 | -€14,270 | -73.8% |
| Remuneration and social security | 454/9 | €2,562 | €6,699 | +€4,137 | +161% |
| Other amounts payable | 47/48 | €1,274 | €0 | -€1,274 | -100% |
| Remuneration, social security and pensions | 62 | €57,550 | €64,454 | +€6,904 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,646 | €92,719 | -€8,927 | -8.8% |
| Other operating charges | 640/8 | €18,303 | €14,021 | -€4,282 | -23.4% |
| Non-recurring operating charges | 66A | - | €4,793 | +€4,793 | |
| Gross operating margin | 9900 | €211,780 | €147,618 | -€64,162 | -30.3% |
| Operating profit (loss) | 9901 | €34,281 | -€28,369 | -€62,650 | |
| Financial income | 75/76B | €1,377 | €1,610 | +€233 | +16.9% |
| Recurring financial income | 75 | €1,377 | €1,610 | +€233 | +16.9% |
| Financial charges | 65/66B | €13,797 | €12,154 | -€1,643 | -11.9% |
| Recurring financial charges | 65 | €13,797 | €12,154 | -€1,643 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €21,861 | -€38,914 | -€60,775 | |
| Income taxes | 67/77 | €119 | €0 | -€119 | -100% |
| Profit (loss) for the period | 9904 | €21,742 | -€38,914 | -€60,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,742 | -€38,914 | -€60,656 |
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 17 October 2026 via checked.be.