LVT FLOOR: 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.
LVT FLOOR
Largest movements
- Receivables within one year +€7,439
up €7,439 (+388%), from €1,917 to €9,356
of which Other amounts receivable: +€4,277
- Tangible fixed assets +€1,722
new in 2025: €1,722
- Financial fixed assets +€1,000
up €1,000 (+43.9%), from €2,280 to €3,280
- Cash -€338
down €338 (-8.2%), from €4,141 to €3,803
mainly Receivables within one year (-€7,439) and Investment in fixed assets (net) (-€3,000)
- Deferred charges and accrued income -€328
down €328 (-23.2%), from €1,413 to €1,085
- Profit (loss) carried forward +€8,499
up €8,499 (+96.9%), from -€8,773 to -€274
- Trade debts +€1,610
up €1,610 (+60.4%), from €2,668 to €4,278
- Accrued charges and deferred income -€605
down €605 (-69.2%), from €875 to €270
- Other debts -€515
down €515 (-44.1%), from €1,166 to €651
- Tax, wage and social debts +€506
up €506 (+6.6%), from €7,616 to €8,122
- Gross operating margin +€16,556
up €16,556, from -€1,251 to €15,305
- Taxes +€2,914
up €2,914 (+242%), from €1,206 to €4,119
- Depreciation +€278
new in 2025: €278
- Financial charges -€230
down €230 (-31.5%), from €729 to €499
- Other operating charges +€229
up €229 (+13.6%), from €1,682 to €1,911
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 | €9,752 | €19,247 | +€9,495 | +97.4% |
| Fixed assets | 21/28 | €2,280 | €5,002 | +€2,722 | +119% |
| Tangible fixed assets | 22/27 | - | €1,722 | +€1,722 | |
| Furniture and vehicles | 24 | - | €1,722 | +€1,722 | |
| Financial fixed assets | 28 | €2,280 | €3,280 | +€1,000 | +43.9% |
| Current assets | 29/58 | €7,472 | €14,244 | +€6,773 | +90.6% |
| Amounts receivable within one year | 40/41 | €1,917 | €9,356 | +€7,439 | +388% |
| Trade receivables | 40 | €1,760 | €4,922 | +€3,162 | +180% |
| Other amounts receivable | 41 | €157 | €4,434 | +€4,277 | +2,722% |
| Cash at bank and in hand | 54/58 | €4,141 | €3,803 | -€338 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,413 | €1,085 | -€328 | -23.2% |
| Total equity and liabilities | 10/49 | €9,752 | €19,247 | +€9,495 | +97.4% |
| Equity | 10/15 | -€2,573 | €5,926 | +€8,499 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,773 | -€274 | +€8,499 | +96.9% |
| Amounts payable | 17/49 | €12,325 | €13,321 | +€996 | +8.1% |
| Amounts payable within one year | 42/48 | €11,450 | €13,051 | +€1,601 | +14.0% |
| Trade debts | 44 | €2,668 | €4,278 | +€1,610 | +60.4% |
| Suppliers | 440/4 | €2,668 | €4,278 | +€1,610 | +60.4% |
| Taxes, remuneration and social security | 45 | €7,616 | €8,122 | +€506 | +6.6% |
| Taxes | 450/3 | €7,616 | €8,122 | +€506 | +6.6% |
| Other amounts payable | 47/48 | €1,166 | €651 | -€515 | -44.1% |
| Accrued charges and deferred income | 492/3 | €875 | €270 | -€605 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €278 | +€278 | |
| Other operating charges | 640/8 | €1,682 | €1,911 | +€229 | +13.6% |
| Gross operating margin | 9900 | -€1,251 | €15,305 | +€16,556 | |
| Operating profit (loss) | 9901 | -€2,933 | €13,116 | +€16,049 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -30.3% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -30.3% |
| Financial charges | 65/66B | €729 | €499 | -€230 | -31.5% |
| Recurring financial charges | 65 | €729 | €499 | -€230 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,660 | €12,618 | +€16,278 | |
| Income taxes | 67/77 | €1,206 | €4,119 | +€2,914 | +242% |
| Profit (loss) for the period | 9904 | -€4,866 | €8,499 | +€13,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,866 | €8,499 | +€13,364 |
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 18 October 2026 via checked.be.