BAI LANZO: 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.
BAI LANZO
Largest movements
- Tangible fixed assets -€2,369
down €2,369 (-28.6%), from €8,282 to €5,912
of which Plant, machinery and equipment: -€1,817
- Stocks and contracts -€1,028
down €1,028 (-56.7%), from €1,814 to €786
- Cash -€330
down €330 (-24.3%), from €1,354 to €1,025
mainly Trade debts (-€11,156) and Other debts (-€1,844)
- Trade debts -€11,156
down €11,156 (-72.8%), from €15,321 to €4,165
- Profit (loss) carried forward +€9,016
up €9,016 (+26.1%), from -€34,591 to -€25,575
- Other debts -€1,844
down €1,844 (-7.9%), from €23,223 to €21,379
- Accrued charges and deferred income +€931
up €931 (+49.8%), from €1,869 to €2,800
- Tax, wage and social debts -€717
down €717 (-18.8%), from €3,809 to €3,092
- Gross operating margin +€25,344
up €25,344, from -€12,806 to €12,538
- Other operating charges -€574
down €574 (-73.1%), from €785 to €211
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 | €11,631 | €7,860 | -€3,771 | -32.4% |
| Fixed assets | 21/28 | €8,282 | €5,912 | -€2,369 | -28.6% |
| Tangible fixed assets | 22/27 | €8,282 | €5,912 | -€2,369 | -28.6% |
| Plant, machinery and equipment | 23 | €6,914 | €5,097 | -€1,817 | -26.3% |
| Furniture and vehicles | 24 | €1,367 | €815 | -€553 | -40.4% |
| Current assets | 29/58 | €3,350 | €1,948 | -€1,401 | -41.8% |
| Stocks and contracts in progress | 3 | €1,814 | €786 | -€1,028 | -56.7% |
| Stocks | 30/36 | €1,814 | €786 | -€1,028 | -56.7% |
| Amounts receivable within one year | 40/41 | €181 | €137 | -€44 | -24.2% |
| Other amounts receivable | 41 | €181 | €137 | -€44 | -24.2% |
| Cash at bank and in hand | 54/58 | €1,354 | €1,025 | -€330 | -24.3% |
| Total equity and liabilities | 10/49 | €11,631 | €7,860 | -€3,771 | -32.4% |
| Equity | 10/15 | -€32,591 | -€23,575 | +€9,016 | +27.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,591 | -€25,575 | +€9,016 | +26.1% |
| Amounts payable | 17/49 | €44,222 | €31,436 | -€12,787 | -28.9% |
| Amounts payable within one year | 42/48 | €42,353 | €28,636 | -€13,717 | -32.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €15,321 | €4,165 | -€11,156 | -72.8% |
| Suppliers | 440/4 | €15,321 | €4,165 | -€11,156 | -72.8% |
| Taxes, remuneration and social security | 45 | €3,809 | €3,092 | -€717 | -18.8% |
| Taxes | 450/3 | €3,809 | €3,092 | -€717 | -18.8% |
| Other amounts payable | 47/48 | €23,223 | €21,379 | -€1,844 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,869 | €2,800 | +€931 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €2,993 | +€110 | +3.8% |
| Other operating charges | 640/8 | €785 | €211 | -€574 | -73.1% |
| Gross operating margin | 9900 | -€12,806 | €12,538 | +€25,344 | |
| Operating profit (loss) | 9901 | -€16,473 | €9,334 | +€25,807 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €378 | €318 | -€59 | -15.7% |
| Recurring financial charges | 65 | €378 | €318 | -€59 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,850 | €9,016 | +€25,866 | |
| Profit (loss) for the period | 9904 | -€16,850 | €9,016 | +€25,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,850 | €9,016 | +€25,866 |
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.