Lavy: 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.
Lavy
Largest movements
- Cash +€21,014
up €21,014 (+114.4%), from €18,377 to €39,391
mainly Net result for the year (+€10,151) and Receivables within one year (+€4,062)
- Receivables within one year -€4,062
down €4,062 (-10.8%), from €37,591 to €33,529
of which Other amounts receivable: -€3,862
- Profit (loss) carried forward +€10,151
up €10,151 (+57.0%), from €17,819 to €27,970
- Tax, wage and social debts +€3,858
up €3,858 (+45.2%), from €8,543 to €12,401
- Other debts +€3,121
new in 2025: €3,121
- Gross operating margin +€31,602
up €31,602, from -€16,057 to €15,545
- Taxes +€4,421
up €4,421 (+1881.4%), from €235 to €4,656
- Other operating charges -€277
down €277 (-34.0%), from €817 to €539
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 | €56,135 | €73,088 | +€16,952 | +30.2% |
| Fixed assets | 21/28 | €168 | €168 | = | 0.0% |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €55,967 | €72,920 | +€16,952 | +30.3% |
| Amounts receivable within one year | 40/41 | €37,591 | €33,529 | -€4,062 | -10.8% |
| Trade receivables | 40 | €8,870 | €8,670 | -€200 | -2.3% |
| Other amounts receivable | 41 | €28,720 | €24,859 | -€3,862 | -13.4% |
| Cash at bank and in hand | 54/58 | €18,377 | €39,391 | +€21,014 | +114.4% |
| Total equity and liabilities | 10/49 | €56,135 | €73,088 | +€16,952 | +30.2% |
| Equity | 10/15 | €47,415 | €57,566 | +€10,151 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,396 | €23,396 | = | 0.0% |
| Distributable reserves | 133 | €23,396 | €23,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,819 | €27,970 | +€10,151 | +57.0% |
| Amounts payable | 17/49 | €8,721 | €15,522 | +€6,801 | +78.0% |
| Amounts payable within one year | 42/48 | €8,721 | €15,522 | +€6,801 | +78.0% |
| Trade debts | 44 | €178 | - | -€178 | |
| Suppliers | 440/4 | €178 | - | -€178 | |
| Taxes, remuneration and social security | 45 | €8,543 | €12,401 | +€3,858 | +45.2% |
| Taxes | 450/3 | €8,543 | €12,401 | +€3,858 | +45.2% |
| Other amounts payable | 47/48 | - | €3,121 | +€3,121 | |
| Other operating charges | 640/8 | €817 | €539 | -€277 | -34.0% |
| Gross operating margin | 9900 | -€16,057 | €15,545 | +€31,602 | |
| Operating profit (loss) | 9901 | -€16,874 | €15,006 | +€31,879 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €191 | €205 | +€14 | +7.2% |
| Recurring financial charges | 65 | €191 | €205 | +€14 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,065 | €14,807 | +€31,871 | |
| Income taxes | 67/77 | €235 | €4,656 | +€4,421 | +1881.4% |
| Profit (loss) for the period | 9904 | -€17,300 | €10,151 | +€27,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,300 | €10,151 | +€27,451 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.