B-LAZY: 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.
B-LAZY
Largest movements
- Stocks and contracts +€117,432
up €117,432 (+31.6%), from €371,561 to €488,993
- Cash +€49,972
up €49,972 (+257.6%), from €19,399 to €69,371
mainly Debts after one year (+€61,250) and Trade debts (+€51,004)
- Debts after one year +€61,250
up €61,250 (+19.1%), from €320,625 to €381,875
- Trade debts +€51,004
up €51,004 (+194.7%), from €26,194 to €77,198
- Other debts +€30,877
up €30,877 (+68.5%), from €45,098 to €75,975
- Tax, wage and social debts +€19,286
up €19,286 (+66.4%), from €29,023 to €48,308
- Depreciation -€7,718
down €7,718 (-42.9%), from €17,996 to €10,278
- Gross operating margin +€5,142
up €5,142 (+34.1%), from €15,086 to €20,228
- Financial charges +€3,139
up €3,139 (+37.7%), from €8,335 to €11,474
- Other operating charges +€1,119
up €1,119 (+94.3%), from €1,188 to €2,307
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 | €534,518 | €695,791 | +€161,274 | +30.2% |
| Fixed assets | 21/28 | €98,742 | €103,627 | +€4,885 | +4.9% |
| Intangible fixed assets | 21 | €7,828 | €6,878 | -€950 | -12.1% |
| Tangible fixed assets | 22/27 | €78,416 | €84,251 | +€5,835 | +7.4% |
| Plant, machinery and equipment | 23 | €3,829 | €4,860 | +€1,031 | +26.9% |
| Furniture and vehicles | 24 | €39,762 | €35,428 | -€4,333 | -10.9% |
| Other tangible fixed assets | 26 | €34,825 | €43,963 | +€9,137 | +26.2% |
| Financial fixed assets | 28 | €12,498 | €12,498 | = | 0.0% |
| Current assets | 29/58 | €435,775 | €592,164 | +€156,389 | +35.9% |
| Stocks and contracts in progress | 3 | €371,561 | €488,993 | +€117,432 | +31.6% |
| Stocks | 30/36 | €371,561 | €488,993 | +€117,432 | +31.6% |
| Amounts receivable within one year | 40/41 | €20,976 | €14,429 | -€6,547 | -31.2% |
| Trade receivables | 40 | €20,961 | €14,414 | -€6,547 | -31.2% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,399 | €69,371 | +€49,972 | +257.6% |
| Deferred charges and accrued income | 490/1 | €23,840 | €19,371 | -€4,468 | -18.7% |
| Total equity and liabilities | 10/49 | €534,518 | €695,791 | +€161,274 | +30.2% |
| Equity | 10/15 | -€4,034 | -€7,330 | -€3,296 | -81.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,034 | -€14,330 | -€3,296 | -29.9% |
| Amounts payable | 17/49 | €538,551 | €703,121 | +€164,570 | +30.6% |
| Amounts payable after more than one year | 17 | €320,625 | €381,875 | +€61,250 | +19.1% |
| Financial debts | 170/4 | €320,625 | €381,875 | +€61,250 | +19.1% |
| Amounts payable within one year | 42/48 | €214,065 | €315,232 | +€101,167 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €13,750 | €13,750 | = | 0.0% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €26,194 | €77,198 | +€51,004 | +194.7% |
| Suppliers | 440/4 | €26,194 | €77,198 | +€51,004 | +194.7% |
| Taxes, remuneration and social security | 45 | €29,023 | €48,308 | +€19,286 | +66.4% |
| Taxes | 450/3 | €29,023 | €48,308 | +€19,286 | +66.4% |
| Other amounts payable | 47/48 | €45,098 | €75,975 | +€30,877 | +68.5% |
| Accrued charges and deferred income | 492/3 | €3,862 | €6,014 | +€2,152 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,996 | €10,278 | -€7,718 | -42.9% |
| Other operating charges | 640/8 | €1,188 | €2,307 | +€1,119 | +94.3% |
| Gross operating margin | 9900 | €15,086 | €20,228 | +€5,142 | +34.1% |
| Operating profit (loss) | 9901 | -€4,098 | €7,642 | +€11,740 | |
| Financial income | 75/76B | €487 | €667 | +€180 | +37.1% |
| Recurring financial income | 75 | €487 | €667 | +€180 | +37.1% |
| Financial charges | 65/66B | €8,335 | €11,474 | +€3,139 | +37.7% |
| Recurring financial charges | 65 | €8,335 | €11,474 | +€3,139 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,947 | -€3,165 | +€8,782 | +73.5% |
| Income taxes | 67/77 | €0 | €131 | +€131 | +1308900.0% |
| Profit (loss) for the period | 9904 | -€11,947 | -€3,296 | +€8,651 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,947 | -€3,296 | +€8,651 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.