Lawna: 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.
Lawna
Largest movements
- Receivables within one year -€14,264
down €14,264 (-60.5%), from €23,594 to €9,330
of which Other amounts receivable: -€14,465
- Cash +€1,128
up €1,128 (+7.8%), from €14,406 to €15,534
mainly Receivables within one year (+€14,264) and Net result for the year (+€3,670)
- Trade debts -€19,131
down €19,131 (-99.9%), from €19,153 to €22
- Tax, wage and social debts -€3,920
down €3,920 (-71.6%), from €5,479 to €1,558
of which Taxes: -€3,416
- Reserves +€3,670
up €3,670 (+42.2%), from €8,703 to €12,373
- Other debts +€3,357
up €3,357 (+201.5%), from €1,666 to €5,023
- Accrued charges and deferred income +€2,576
up €2,576 (+823.3%), from €313 to €2,889
- Gross operating margin -€7,814
down €7,814 (-56.3%), from €13,891 to €6,077
- Taxes -€1,254
down €1,254 (-36.8%), from €3,407 to €2,152
- Financial income -€624
down €624 (-100.0%), from €624 to €0
- Other operating charges -€608
down €608 (-91.8%), from €662 to €54
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 | €38,316 | €24,864 | -€13,452 | -35.1% |
| Current assets | 29/58 | €38,316 | €24,864 | -€13,452 | -35.1% |
| Amounts receivable within one year | 40/41 | €23,594 | €9,330 | -€14,264 | -60.5% |
| Trade receivables | 40 | €3,408 | €3,609 | +€200 | +5.9% |
| Other amounts receivable | 41 | €20,186 | €5,721 | -€14,465 | -71.7% |
| Cash at bank and in hand | 54/58 | €14,406 | €15,534 | +€1,128 | +7.8% |
| Deferred charges and accrued income | 490/1 | €316 | €0 | -€316 | -100.0% |
| Total equity and liabilities | 10/49 | €38,316 | €24,864 | -€13,452 | -35.1% |
| Equity | 10/15 | €11,703 | €15,373 | +€3,670 | +31.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,703 | €12,373 | +€3,670 | +42.2% |
| Distributable reserves | 133 | €8,703 | €12,373 | +€3,670 | +42.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,613 | €9,491 | -€17,122 | -64.3% |
| Amounts payable within one year | 42/48 | €26,300 | €6,602 | -€19,698 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €3 | €0 | -€3 | -100.0% |
| Trade debts | 44 | €19,153 | €22 | -€19,131 | -99.9% |
| Suppliers | 440/4 | €19,153 | €22 | -€19,131 | -99.9% |
| Taxes, remuneration and social security | 45 | €5,479 | €1,558 | -€3,920 | -71.6% |
| Taxes | 450/3 | €3,416 | €0 | -€3,416 | -100.0% |
| Remuneration and social security | 454/9 | €2,062 | €1,558 | -€504 | -24.4% |
| Other amounts payable | 47/48 | €1,666 | €5,023 | +€3,357 | +201.5% |
| Accrued charges and deferred income | 492/3 | €313 | €2,889 | +€2,576 | +823.3% |
| Other operating charges | 640/8 | €662 | €54 | -€608 | -91.8% |
| Gross operating margin | 9900 | €13,891 | €6,077 | -€7,814 | -56.3% |
| Operating profit (loss) | 9901 | €13,229 | €6,022 | -€7,206 | -54.5% |
| Financial income | 75/76B | €624 | €0 | -€624 | -100.0% |
| Recurring financial income | 75 | €624 | €0 | -€624 | -100.0% |
| Financial charges | 65/66B | €77 | €200 | +€123 | +160.0% |
| Recurring financial charges | 65 | €77 | €200 | +€123 | +160.0% |
| Profit (loss) for the period before taxes | 9903 | €13,776 | €5,822 | -€7,954 | -57.7% |
| Income taxes | 67/77 | €3,407 | €2,152 | -€1,254 | -36.8% |
| Profit (loss) for the period | 9904 | €10,369 | €3,670 | -€6,699 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,369 | €3,670 | -€6,699 | -64.6% |
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 10 October 2026 via checked.be.