La Volta: 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.
La Volta
Largest movements
- Cash +€16,617
up €16,617 (+1,183%), from €1,404 to €18,021
mainly Net result for the year (+€47,307) and Tax, wage and social debts (+€19,963)
- Tangible fixed assets -€14,128
down €14,128 (-6.8%), from €206,811 to €192,683
of which Land and buildings: -€10,080
- Receivables within one year -€6,691
down €6,691 (-74.7%), from €8,961 to €2,270
of which Trade receivables: -€6,711
- Profit (loss) carried forward +€47,307
up €47,307 (+42.4%), from €111,529 to €158,836
- Debts after one year -€24,801
no longer reported in 2025 (was €24,801)
- Tax, wage and social debts +€19,963
up €19,963 (+331%), from €6,032 to €25,995
- Trade debts -€19,168
down €19,168 (-99.3%), from €19,305 to €137
- Contributions -€18,500
down €18,500 (-99.7%), from €18,550 to €50
- Gross operating margin +€44,639
up €44,639 (+97.5%), from €45,778 to €90,416
- Purchases and services -€37,168
down €37,168 (-34.2%), from €108,634 to €71,466
- Turnover +€15,477
up €15,477 (+10.9%), from €142,623 to €158,099
- Taxes +€11,625
up €11,625 (+133%), from €8,750 to €20,375
- Depreciation +€3,360
up €3,360 (+22.7%), from €14,776 to €18,136
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 | €219,008 | €212,973 | -€6,034 | -2.8% |
| Fixed assets | 21/28 | €206,811 | €192,683 | -€14,128 | -6.8% |
| Tangible fixed assets | 22/27 | €206,811 | €192,683 | -€14,128 | -6.8% |
| Land and buildings | 22 | €183,960 | €173,880 | -€10,080 | -5.5% |
| Plant, machinery and equipment | 23 | €22,085 | €18,292 | -€3,793 | -17.2% |
| Furniture and vehicles | 24 | €766 | €511 | -€255 | -33.3% |
| Current assets | 29/58 | €12,196 | €20,291 | +€8,094 | +66.4% |
| Amounts receivable within one year | 40/41 | €8,961 | €2,270 | -€6,691 | -74.7% |
| Trade receivables | 40 | €6,711 | - | -€6,711 | |
| Other amounts receivable | 41 | €2,250 | €2,270 | +€20 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,404 | €18,021 | +€16,617 | +1,183% |
| Deferred charges and accrued income | 490/1 | €1,832 | - | -€1,832 | |
| Total equity and liabilities | 10/49 | €219,008 | €212,973 | -€6,034 | -2.8% |
| Equity | 10/15 | €134,079 | €158,886 | +€24,807 | +18.5% |
| Contributions | 10/11 | €18,550 | €50 | -€18,500 | -99.7% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €4,000 | - | -€4,000 | |
| Non-distributable reserves | 130/1 | €4,000 | - | -€4,000 | |
| Legal reserve | 130 | €4,000 | - | -€4,000 | |
| Profit (loss) carried forward | 14 | €111,529 | €158,836 | +€47,307 | +42.4% |
| Amounts payable | 17/49 | €84,929 | €54,087 | -€30,841 | -36.3% |
| Amounts payable after more than one year | 17 | €24,801 | - | -€24,801 | |
| Financial debts | 170/4 | €24,801 | - | -€24,801 | |
| Amounts payable within one year | 42/48 | €54,128 | €54,087 | -€41 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €21,829 | €24,801 | +€2,972 | +13.6% |
| Trade debts | 44 | €19,305 | €137 | -€19,168 | -99.3% |
| Suppliers | 440/4 | €19,305 | €137 | -€19,168 | -99.3% |
| Taxes, remuneration and social security | 45 | €6,032 | €25,995 | +€19,963 | +331% |
| Taxes | 450/3 | €6,032 | €25,995 | +€19,963 | +331% |
| Other amounts payable | 47/48 | €6,961 | €3,155 | -€3,807 | -54.7% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Turnover | 70 | €142,623 | €158,099 | +€15,477 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,634 | €71,466 | -€37,168 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,776 | €18,136 | +€3,360 | +22.7% |
| Other operating charges | 640/8 | €3,111 | €2,638 | -€474 | -15.2% |
| Gross operating margin | 9900 | €45,778 | €90,416 | +€44,639 | +97.5% |
| Operating profit (loss) | 9901 | €27,890 | €69,642 | +€41,752 | +150% |
| Financial charges | 65/66B | €2,688 | €1,960 | -€728 | -27.1% |
| Recurring financial charges | 65 | €2,688 | €1,960 | -€728 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €25,202 | €67,682 | +€42,480 | +169% |
| Income taxes | 67/77 | €8,750 | €20,375 | +€11,625 | +133% |
| Profit (loss) for the period | 9904 | €16,452 | €47,307 | +€30,855 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €16,452 | €47,307 | +€30,855 | +188% |
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 27 October 2026 via checked.be.