BOULDERZAAL CITY LIZARD: 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.
BOULDERZAAL CITY LIZARD
Largest movements
- Tangible fixed assets +€253,977
up €253,977 (+457%), from €55,564 to €309,541
of which Other tangible fixed assets: +€258,080
- Formation expenses +€51,467
new in 2025: €51,467
- Cash +€11,812
up €11,812 (+62.4%), from €18,943 to €30,755
mainly Debts after one year (+€194,516) and Other debts (+€59,461)
- Deferred charges and accrued income -€4,267
down €4,267 (-59.5%), from €7,172 to €2,905
- Debts after one year +€194,516
up €194,516 (+765%), from €25,431 to €219,947
- Other debts +€59,461
up €59,461 (+203%), from €29,358 to €88,819
- Current portion of long-term debt +€25,200
up €25,200 (+202%), from €12,500 to €37,700
- Reserves +€16,000
up €16,000 (+1,739%), from €920 to €16,920
- Tax, wage and social debts +€7,648
up €7,648 (+227%), from €3,369 to €11,017
of which Remuneration and social security: +€4,089
- Depreciation +€26,107
up €26,107 (+167%), from €15,671 to €41,778
- Gross operating margin -€8,408
down €8,408 (-16.9%), from €49,833 to €41,425
- Staff costs -€6,091
down €6,091 (-25.4%), from €23,956 to €17,865
- Other operating charges +€4,474
up €4,474 (+110%), from €4,076 to €8,550
- Taxes -€938
down €938, from €469 to -€469
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 | €90,874 | €408,072 | +€317,198 | +349% |
| Formation expenses | 20 | - | €51,467 | +€51,467 | |
| Fixed assets | 21/28 | €60,682 | €318,538 | +€257,856 | +425% |
| Intangible fixed assets | 21 | - | €1,552 | +€1,552 | |
| Tangible fixed assets | 22/27 | €55,564 | €309,541 | +€253,977 | +457% |
| Plant, machinery and equipment | 23 | €10,765 | €14,606 | +€3,841 | +35.7% |
| Furniture and vehicles | 24 | €1,622 | €5,736 | +€4,114 | +254% |
| Leasing and similar rights | 25 | €43,177 | €31,119 | -€12,058 | -27.9% |
| Other tangible fixed assets | 26 | - | €258,080 | +€258,080 | |
| Financial fixed assets | 28 | €5,118 | €7,445 | +€2,327 | +45.5% |
| Current assets | 29/58 | €30,192 | €38,067 | +€7,875 | +26.1% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,537 | €867 | -€1,670 | -65.8% |
| Trade receivables | 40 | - | €859 | +€859 | |
| Other amounts receivable | 41 | €2,537 | €8 | -€2,529 | -99.7% |
| Current investments | 50/53 | €40 | €2,040 | +€2,000 | +5,000% |
| Cash at bank and in hand | 54/58 | €18,943 | €30,755 | +€11,812 | +62.4% |
| Deferred charges and accrued income | 490/1 | €7,172 | €2,905 | -€4,267 | -59.5% |
| Total equity and liabilities | 10/49 | €90,874 | €408,072 | +€317,198 | +349% |
| Equity | 10/15 | €13,593 | €36,448 | +€22,855 | +168% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €920 | €16,920 | +€16,000 | +1,739% |
| Distributable reserves | 133 | €920 | €16,920 | +€16,000 | +1,739% |
| Profit (loss) carried forward | 14 | -€5,927 | €928 | +€6,855 | |
| Amounts payable | 17/49 | €77,281 | €371,624 | +€294,343 | +381% |
| Amounts payable after more than one year | 17 | €25,431 | €219,947 | +€194,516 | +765% |
| Financial debts | 170/4 | €25,431 | €219,947 | +€194,516 | +765% |
| Amounts payable within one year | 42/48 | €51,850 | €151,677 | +€99,827 | +193% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €37,700 | +€25,200 | +202% |
| Trade debts | 44 | €6,623 | €14,141 | +€7,518 | +114% |
| Suppliers | 440/4 | €6,623 | €14,141 | +€7,518 | +114% |
| Taxes, remuneration and social security | 45 | €3,369 | €11,017 | +€7,648 | +227% |
| Taxes | 450/3 | €1,465 | €5,024 | +€3,559 | +243% |
| Remuneration and social security | 454/9 | €1,904 | €5,993 | +€4,089 | +215% |
| Other amounts payable | 47/48 | €29,358 | €88,819 | +€59,461 | +203% |
| Remuneration, social security and pensions | 62 | €23,956 | €17,865 | -€6,091 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,671 | €41,778 | +€26,107 | +167% |
| Other operating charges | 640/8 | €4,076 | €8,550 | +€4,474 | +110% |
| Operating charges capitalised as restructuring costs | 649 | - | -€54,985 | -€54,985 | |
| Gross operating margin | 9900 | €49,833 | €41,425 | -€8,408 | -16.9% |
| Operating profit (loss) | 9901 | €6,130 | €28,217 | +€22,087 | +360% |
| Financial income | 75/76B | €10 | €28 | +€18 | +180% |
| Recurring financial income | 75 | €10 | €28 | +€18 | +180% |
| Financial charges | 65/66B | €5,187 | €5,859 | +€672 | +13.0% |
| Recurring financial charges | 65 | €5,187 | €5,859 | +€672 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €953 | €22,386 | +€21,433 | +2,249% |
| Income taxes | 67/77 | €469 | -€469 | -€938 | |
| Profit (loss) for the period | 9904 | €484 | €22,855 | +€22,371 | +4,622% |
| Profit (loss) for the period to be appropriated | 9905 | €484 | €22,855 | +€22,371 | +4,622% |
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 24 October 2026 via checked.be.