ASHINGA & LAZALI: 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.
ASHINGA & LAZALI
Largest movements
- Intangible fixed assets +€43,938
up €43,938 (+366.7%), from €11,982 to €55,920
- Receivables within one year +€12,151
up €12,151 (+488.5%), from €2,488 to €14,639
of which Other amounts receivable: +€7,663
- Debts after one year +€22,917
new in 2023: €22,917
- Other debts +€21,493
up €21,493 (+537.3%), from €4,000 to €25,493
- Profit (loss) carried forward -€15,850
down €15,850 (-220.6%), from -€7,187 to -€23,037
- Short-term financial debts +€13,278
new in 2023: €13,278
- Trade debts +€13,080
new in 2023: €13,080
- Gross operating margin -€5,603
down €5,603 (-119.6%), from -€4,684 to -€10,288
- Purchases and services -€4,684
no longer reported in 2023 (was €4,684)
- Financial charges +€3,869
up €3,869 (+532.6%), from €726 to €4,595
- Other operating charges +€348
up €348 (+218.6%), from €159 to €508
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,813 | €71,730 | +€54,917 | +326.6% |
| Formation expenses | 20 | €1,212 | €752 | -€460 | -37.9% |
| Fixed assets | 21/28 | €11,982 | €55,920 | +€43,938 | +366.7% |
| Intangible fixed assets | 21 | €11,982 | €55,920 | +€43,938 | +366.7% |
| Current assets | 29/58 | €3,619 | €15,059 | +€11,440 | +316.1% |
| Amounts receivable within one year | 40/41 | €2,488 | €14,639 | +€12,151 | +488.5% |
| Trade receivables | 40 | - | €4,488 | +€4,488 | |
| Other amounts receivable | 41 | €2,488 | €10,151 | +€7,663 | +308.1% |
| Cash at bank and in hand | 54/58 | €1,131 | €420 | -€711 | -62.9% |
| Total equity and liabilities | 10/49 | €16,813 | €71,730 | +€54,917 | +326.6% |
| Equity | 10/15 | €12,813 | -€3,037 | -€15,850 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,187 | -€23,037 | -€15,850 | -220.6% |
| Amounts payable | 17/49 | €4,000 | €74,768 | +€70,768 | +1769.2% |
| Amounts payable after more than one year | 17 | - | €22,917 | +€22,917 | |
| Financial debts | 170/4 | - | €22,917 | +€22,917 | |
| Amounts payable within one year | 42/48 | €4,000 | €51,851 | +€47,851 | +1196.3% |
| Financial debts | 43 | - | €13,278 | +€13,278 | |
| Credit institutions | 430/8 | - | €13,278 | +€13,278 | |
| Trade debts | 44 | - | €13,080 | +€13,080 | |
| Suppliers | 440/4 | - | €13,080 | +€13,080 | |
| Other amounts payable | 47/48 | €4,000 | €25,493 | +€21,493 | +537.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,684 | - | -€4,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €460 | = | 0.0% |
| Other operating charges | 640/8 | €159 | €508 | +€348 | +218.6% |
| Gross operating margin | 9900 | -€4,684 | -€10,288 | -€5,603 | -119.6% |
| Operating profit (loss) | 9901 | -€5,304 | -€11,255 | -€5,952 | -112.2% |
| Financial charges | 65/66B | €726 | €4,595 | +€3,869 | +532.6% |
| Recurring financial charges | 65 | €726 | €4,595 | +€3,869 | +532.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,030 | -€15,850 | -€9,820 | -162.9% |
| Profit (loss) for the period | 9904 | -€6,030 | -€15,850 | -€9,820 | -162.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,030 | -€15,850 | -€9,820 | -162.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.