LAVOIR PRO: 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 PRO
Largest movements
- Tangible fixed assets -€17,520
down €17,520 (-21.3%), from €82,234 to €64,714
of which Land and buildings: -€12,984
- Debts after one year -€21,557
down €21,557 (-26.0%), from €82,805 to €61,248
- Other debts +€17,602
up €17,602 (+192%), from €9,156 to €26,758
- Reserves -€15,300
down €15,300 (-43.2%), from €35,446 to €20,146
- Trade debts +€7,268
up €7,268 (+247%), from €2,943 to €10,210
- Tax, wage and social debts -€6,778
down €6,778 (-28.4%), from €23,850 to €17,072
- Other operating charges -€5,041
down €5,041 (-85.9%), from €5,870 to €829
- Gross operating margin -€2,743
down €2,743 (-7.1%), from €38,705 to €35,963
- Financial income -€2,158
down €2,158 (-99.6%), from €2,167 to €9
- Taxes +€758
up €758 (+33.3%), from €2,277 to €3,035
- Financial charges -€723
down €723 (-13.9%), from €5,209 to €4,486
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 | €195,838 | €178,111 | -€17,728 | -9.1% |
| Fixed assets | 21/28 | €157,486 | €139,766 | -€17,720 | -11.3% |
| Intangible fixed assets | 21 | €252 | €52 | -€200 | -79.3% |
| Tangible fixed assets | 22/27 | €82,234 | €64,714 | -€17,520 | -21.3% |
| Land and buildings | 22 | €74,079 | €61,095 | -€12,984 | -17.5% |
| Plant, machinery and equipment | 23 | €6,838 | €3,103 | -€3,735 | -54.6% |
| Furniture and vehicles | 24 | €1,317 | €516 | -€800 | -60.8% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €38,352 | €38,344 | -€8 | 0.0% |
| Stocks and contracts in progress | 3 | €1,253 | €1,087 | -€166 | -13.3% |
| Stocks | 30/36 | €1,253 | €1,087 | -€166 | -13.3% |
| Amounts receivable within one year | 40/41 | €5,114 | €4,577 | -€537 | -10.5% |
| Trade receivables | 40 | €1,379 | - | -€1,379 | |
| Other amounts receivable | 41 | €3,735 | €4,577 | +€842 | +22.5% |
| Cash at bank and in hand | 54/58 | €27,973 | €27,720 | -€254 | -0.9% |
| Deferred charges and accrued income | 490/1 | €4,012 | €4,961 | +€949 | +23.6% |
| Total equity and liabilities | 10/49 | €195,838 | €178,111 | -€17,728 | -9.1% |
| Equity | 10/15 | €56,234 | €41,039 | -€15,195 | -27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,446 | €20,146 | -€15,300 | -43.2% |
| Distributable reserves | 133 | €35,446 | €20,146 | -€15,300 | -43.2% |
| Profit (loss) carried forward | 14 | €14,588 | €14,693 | +€105 | +0.7% |
| Amounts payable | 17/49 | €139,604 | €137,072 | -€2,533 | -1.8% |
| Amounts payable after more than one year | 17 | €82,805 | €61,248 | -€21,557 | -26.0% |
| Financial debts | 170/4 | €82,805 | €61,248 | -€21,557 | -26.0% |
| Amounts payable within one year | 42/48 | €56,799 | €75,823 | +€19,024 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €20,850 | €21,557 | +€707 | +3.4% |
| Trade debts | 44 | €2,943 | €10,210 | +€7,268 | +247% |
| Suppliers | 440/4 | €2,943 | €10,210 | +€7,268 | +247% |
| Advances received on contracts in progress | 46 | - | €226 | +€226 | |
| Taxes, remuneration and social security | 45 | €23,850 | €17,072 | -€6,778 | -28.4% |
| Taxes | 450/3 | €23,850 | €17,072 | -€6,778 | -28.4% |
| Other amounts payable | 47/48 | €9,156 | €26,758 | +€17,602 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,086 | €21,617 | -€468 | -2.1% |
| Other operating charges | 640/8 | €5,870 | €829 | -€5,041 | -85.9% |
| Gross operating margin | 9900 | €38,705 | €35,963 | -€2,743 | -7.1% |
| Operating profit (loss) | 9901 | €10,750 | €13,517 | +€2,766 | +25.7% |
| Financial income | 75/76B | €2,167 | €9 | -€2,158 | -99.6% |
| Recurring financial income | 75 | €2,167 | €9 | -€2,158 | -99.6% |
| Financial charges | 65/66B | €5,209 | €4,486 | -€723 | -13.9% |
| Recurring financial charges | 65 | €5,209 | €4,486 | -€723 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €7,708 | €9,040 | +€1,331 | +17.3% |
| Income taxes | 67/77 | €2,277 | €3,035 | +€758 | +33.3% |
| Profit (loss) for the period | 9904 | €5,431 | €6,005 | +€574 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,431 | €6,005 | +€574 | +10.6% |
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 25 October 2026 via checked.be.