LVE13: 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.
LVE13
Largest movements
- Cash +€53,985
up €53,985 (+816718.2%), from €7 to €53,992
mainly Receivables within one year (+€29,631) and Depreciation (+€13,507)
- Receivables within one year -€29,631
down €29,631 (-97.0%), from €30,544 to €913
of which Trade receivables: -€25,410
- Tangible fixed assets -€12,268
down €12,268 (-17.6%), from €69,606 to €57,338
of which Furniture and vehicles: -€7,876
- Tax, wage and social debts +€6,331
up €6,331 (+365.5%), from €1,732 to €8,062
- Reserves +€5,813
up €5,813 (+6.3%), from €92,176 to €97,989
- Gross operating margin +€8,392
up €8,392 (+46.7%), from €17,976 to €26,368
- Depreciation +€1,772
up €1,772 (+15.1%), from €11,735 to €13,507
- Taxes +€1,721
up €1,721 (+72.7%), from €2,366 to €4,087
- Other operating charges +€279
up €279 (+10.6%), from €2,632 to €2,912
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 | €102,397 | €114,704 | +€12,307 | +12.0% |
| Fixed assets | 21/28 | €69,606 | €57,338 | -€12,268 | -17.6% |
| Tangible fixed assets | 22/27 | €69,606 | €57,338 | -€12,268 | -17.6% |
| Land and buildings | 22 | €41,111 | €36,719 | -€4,392 | -10.7% |
| Furniture and vehicles | 24 | €28,495 | €20,618 | -€7,876 | -27.6% |
| Current assets | 29/58 | €32,791 | €57,366 | +€24,575 | +74.9% |
| Amounts receivable within one year | 40/41 | €30,544 | €913 | -€29,631 | -97.0% |
| Trade receivables | 40 | €25,410 | - | -€25,410 | |
| Other amounts receivable | 41 | €5,134 | €913 | -€4,221 | -82.2% |
| Cash at bank and in hand | 54/58 | €7 | €53,992 | +€53,985 | +816718.2% |
| Deferred charges and accrued income | 490/1 | €2,241 | €2,462 | +€221 | +9.9% |
| Total equity and liabilities | 10/49 | €102,397 | €114,704 | +€12,307 | +12.0% |
| Equity | 10/15 | €97,176 | €102,989 | +€5,813 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,176 | €97,989 | +€5,813 | +6.3% |
| Distributable reserves | 133 | €92,176 | €97,989 | +€5,813 | +6.3% |
| Amounts payable | 17/49 | €5,221 | €11,715 | +€6,494 | +124.4% |
| Amounts payable within one year | 42/48 | €5,221 | €11,715 | +€6,494 | +124.4% |
| Trade debts | 44 | €2,991 | €3,600 | +€609 | +20.3% |
| Suppliers | 440/4 | €2,991 | €3,600 | +€609 | +20.3% |
| Taxes, remuneration and social security | 45 | €1,732 | €8,062 | +€6,331 | +365.5% |
| Taxes | 450/3 | €1,732 | €8,062 | +€6,331 | +365.5% |
| Other amounts payable | 47/48 | €498 | €53 | -€445 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,735 | €13,507 | +€1,772 | +15.1% |
| Other operating charges | 640/8 | €2,632 | €2,912 | +€279 | +10.6% |
| Gross operating margin | 9900 | €17,976 | €26,368 | +€8,392 | +46.7% |
| Operating profit (loss) | 9901 | €3,608 | €9,950 | +€6,341 | +175.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €38 | €54 | +€17 | +44.0% |
| Recurring financial charges | 65 | €38 | €54 | +€17 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €3,571 | €9,901 | +€6,330 | +177.3% |
| Income taxes | 67/77 | €2,366 | €4,087 | +€1,721 | +72.7% |
| Profit (loss) for the period | 9904 | €1,205 | €5,813 | +€4,609 | +382.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,205 | €5,813 | +€4,609 | +382.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.