KEBAB LALEZAR: 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.
KEBAB LALEZAR
Largest movements
- Receivables within one year +€13,794
up €13,794 (+5.1%), from €270,430 to €284,224
- Cash -€4,051
down €4,051 (-99.2%), from €4,084 to €33
mainly Receivables within one year (-€13,794)
- Other debts +€7,966
up €7,966 (+31.7%), from €25,120 to €33,086
- Gross operating margin -€37,821
down €37,821 (-94.5%), from €40,041 to €2,220
- Financial charges -€20,012
down €20,012 (-99.4%), from €20,132 to €121
- Depreciation -€4,879
no longer reported in 2025 (was €4,879)
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 | €286,513 | €296,257 | +€9,743 | +3.4% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €274,513 | €284,257 | +€9,743 | +3.5% |
| Amounts receivable within one year | 40/41 | €270,430 | €284,224 | +€13,794 | +5.1% |
| Other amounts receivable | 41 | €270,430 | €284,224 | +€13,794 | +5.1% |
| Cash at bank and in hand | 54/58 | €4,084 | €33 | -€4,051 | -99.2% |
| Total equity and liabilities | 10/49 | €286,513 | €296,257 | +€9,743 | +3.4% |
| Equity | 10/15 | €35,675 | €37,453 | +€1,778 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,075 | €18,853 | +€1,778 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,215 | €16,993 | +€1,778 | +11.7% |
| Amounts payable | 17/49 | €250,838 | €258,804 | +€7,966 | +3.2% |
| Amounts payable after more than one year | 17 | €225,106 | €225,106 | = | 0.0% |
| Other amounts payable | 178/9 | €225,106 | €225,106 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,732 | €33,697 | +€7,966 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €611 | €611 | = | 0.0% |
| Other amounts payable | 47/48 | €25,120 | €33,086 | +€7,966 | +31.7% |
| Non-recurring operating income | 76A | €25,996 | - | -€25,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,879 | - | -€4,879 | |
| Other operating charges | 640/8 | €310 | €322 | +€11 | +3.7% |
| Gross operating margin | 9900 | €40,041 | €2,220 | -€37,821 | -94.5% |
| Operating profit (loss) | 9901 | €34,852 | €1,898 | -€32,953 | -94.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €20,132 | €121 | -€20,012 | -99.4% |
| Recurring financial charges | 65 | €20,132 | €121 | -€20,012 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €14,720 | €1,778 | -€12,942 | -87.9% |
| Profit (loss) for the period | 9904 | €14,720 | €1,778 | -€12,942 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,720 | €1,778 | -€12,942 | -87.9% |
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 27 October 2026 via checked.be.