L & Z ENTERPRISES: what changed
L & Z ENTERPRISES
Largest movements
- Cash -€1,818
down €1,818 (-84.2%), from €2,159 to €341
mainly Tax, wage and social debts (-€7,099) and Net result for the year (-€1,649)
- Tangible fixed assets -€409
down €409 (-21.4%), from €1,909 to €1,500
of which Furniture and vehicles: -€270
- Tax, wage and social debts -€7,099
down €7,099 (-58.0%), from €12,250 to €5,151
of which Remuneration and social security: -€4,382
- Contributions +€5,050
up €5,050 (+107%), from €4,700 to €9,750
- Profit (loss) carried forward -€1,649
down €1,649 (-14.6%), from -€11,283 to -€12,932
- Trade debts +€1,462
new in 2025: €1,462
- Staff costs -€12,827
down €12,827 (-34.8%), from €36,880 to €24,053
- Gross operating margin -€10,084
down €10,084 (-30.3%), from €33,240 to €23,156
- Purchases and services +€5,260
up €5,260 (+30.5%), from €17,269 to €22,529
- Turnover -€4,803
down €4,803 (-9.5%), from €50,471 to €45,668
- Other operating charges -€1,004
down €1,004 (-86.4%), from €1,162 to €158
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,667 | €3,441 | -€2,227 | -39.3% |
| Fixed assets | 21/28 | €3,509 | €3,100 | -€409 | -11.7% |
| Tangible fixed assets | 22/27 | €1,909 | €1,500 | -€409 | -21.4% |
| Furniture and vehicles | 24 | €873 | €603 | -€270 | -30.9% |
| Other tangible fixed assets | 26 | €1,036 | €897 | -€139 | -13.4% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €2,159 | €341 | -€1,818 | -84.2% |
| Cash at bank and in hand | 54/58 | €2,159 | €341 | -€1,818 | -84.2% |
| Total equity and liabilities | 10/49 | €5,667 | €3,441 | -€2,227 | -39.3% |
| Equity | 10/15 | -€6,583 | -€3,182 | +€3,401 | +51.7% |
| Contributions | 10/11 | €4,700 | €9,750 | +€5,050 | +107% |
| Profit (loss) carried forward | 14 | -€11,283 | -€12,932 | -€1,649 | -14.6% |
| Amounts payable | 17/49 | €12,250 | €6,622 | -€5,628 | -45.9% |
| Amounts payable within one year | 42/48 | €12,250 | €6,622 | -€5,628 | -45.9% |
| Trade debts | 44 | - | €1,462 | +€1,462 | |
| Suppliers | 440/4 | - | €1,462 | +€1,462 | |
| Taxes, remuneration and social security | 45 | €12,250 | €5,151 | -€7,099 | -58.0% |
| Taxes | 450/3 | €5,897 | €3,180 | -€2,717 | -46.1% |
| Remuneration and social security | 454/9 | €6,353 | €1,971 | -€4,382 | -69.0% |
| Other amounts payable | 47/48 | - | €10 | +€10 | |
| Turnover | 70 | €50,471 | €45,668 | -€4,803 | -9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,269 | €22,529 | +€5,260 | +30.5% |
| Remuneration, social security and pensions | 62 | €36,880 | €24,053 | -€12,827 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €409 | = | 0.0% |
| Other operating charges | 640/8 | €1,162 | €158 | -€1,004 | -86.4% |
| Gross operating margin | 9900 | €33,240 | €23,156 | -€10,084 | -30.3% |
| Operating profit (loss) | 9901 | -€5,210 | -€1,464 | +€3,746 | +71.9% |
| Financial charges | 65/66B | €123 | €184 | +€61 | +49.6% |
| Recurring financial charges | 65 | €123 | €184 | +€61 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,333 | -€1,649 | +€3,685 | +69.1% |
| Profit (loss) for the period | 9904 | -€5,333 | -€1,649 | +€3,685 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,333 | -€1,649 | +€3,685 | +69.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.