LAVOMA: what changed
Two fiscal 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.
LAVOMA
Largest movements
- Cash -€396
down €396 (-31.8%), from €1,243 to €847
mainly Net result for the year (-€1,365) and Accrued charges and deferred income (-€469)
- Debts after one year +€1,657
up €1,657 (+0.8%), from €216,746 to €218,403
- Profit (loss) carried forward -€1,365
down €1,365 (-0.2%), from -€716,690 to -€718,055
- Accrued charges and deferred income -€469
no longer reported in 2025 (was €469)
- Tax, wage and social debts -€218
no longer reported in 2025 (was €218)
- Gross operating margin +€704
up €704 (+60.9%), from -€1,155 to -€451
- Other operating charges -€151
down €151 (-21.9%), from €691 to €540
- Financial charges -€103
down €103 (-33.2%), from €311 to €208
- Taxes -€52
down €52 (-23.7%), from €218 to €166
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 | €1,243 | €847 | -€396 | -31.8% |
| Current assets | 29/58 | €1,243 | €847 | -€396 | -31.8% |
| Cash at bank and in hand | 54/58 | €1,243 | €847 | -€396 | -31.8% |
| Total equity and liabilities | 10/49 | €1,243 | €847 | -€396 | -31.8% |
| Equity | 10/15 | -€216,190 | -€217,555 | -€1,365 | -0.6% |
| Contributions | 10/11 | €455,000 | €455,000 | = | 0.0% |
| Capital | 10 | €455,000 | €455,000 | = | 0.0% |
| Issued capital | 100 | €455,000 | €455,000 | = | 0.0% |
| Reserves | 13 | €45,500 | €45,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,500 | €45,500 | = | 0.0% |
| Legal reserve | 130 | €45,500 | €45,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€716,690 | -€718,055 | -€1,365 | -0.2% |
| Amounts payable | 17/49 | €217,433 | €218,403 | +€970 | +0.4% |
| Amounts payable after more than one year | 17 | €216,746 | €218,403 | +€1,657 | +0.8% |
| Other amounts payable | 178/9 | €216,746 | €218,403 | +€1,657 | +0.8% |
| Amounts payable within one year | 42/48 | €218 | - | -€218 | |
| Taxes, remuneration and social security | 45 | €218 | - | -€218 | |
| Taxes | 450/3 | €218 | - | -€218 | |
| Accrued charges and deferred income | 492/3 | €469 | - | -€469 | |
| Other operating charges | 640/8 | €691 | €540 | -€151 | -21.9% |
| Gross operating margin | 9900 | -€1,155 | -€451 | +€704 | +60.9% |
| Operating profit (loss) | 9901 | -€1,846 | -€991 | +€855 | +46.3% |
| Financial charges | 65/66B | €311 | €208 | -€103 | -33.2% |
| Recurring financial charges | 65 | €311 | €208 | -€103 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,157 | -€1,199 | +€958 | +44.4% |
| Income taxes | 67/77 | €218 | €166 | -€52 | -23.7% |
| Profit (loss) for the period | 9904 | -€2,375 | -€1,365 | +€1,010 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,375 | -€1,365 | +€1,010 | +42.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.