LAGZIRA TRANS: 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.
LAGZIRA TRANS
Largest movements
- Cash +€14,371
up €14,371 (+150%), from €9,574 to €23,945
mainly Receivables within one year (+€5,744) and Other debts (+€5,274)
- Receivables within one year -€5,744
down €5,744 (-30.3%), from €18,944 to €13,200
of which Trade receivables: -€4,194
- Tangible fixed assets -€2,000
down €2,000 (-53.2%), from €3,756 to €1,756
- Deferred charges and accrued income +€561
up €561 (+55.4%), from €1,013 to €1,574
- Other debts +€5,274
up €5,274 (+19.7%), from €26,785 to €32,059
- Profit (loss) carried forward +€2,554
up €2,554, from -€1,450 to €1,104
- Trade debts -€1,353
down €1,353 (-32.5%), from €4,162 to €2,809
- Tax, wage and social debts +€713
new in 2025: €713
- Gross operating margin +€4,112
up €4,112 (+210%), from €1,954 to €6,066
- Depreciation -€1,243
down €1,243 (-38.3%), from €3,243 to €2,000
- Taxes +€702
new in 2025: €702
- Other operating charges +€656
up €656 (+556%), from €118 to €774
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 | €43,497 | €50,685 | +€7,188 | +16.5% |
| Fixed assets | 21/28 | €13,966 | €11,966 | -€2,000 | -14.3% |
| Tangible fixed assets | 22/27 | €3,756 | €1,756 | -€2,000 | -53.2% |
| Furniture and vehicles | 24 | €3,756 | €1,756 | -€2,000 | -53.2% |
| Financial fixed assets | 28 | €10,210 | €10,210 | = | 0.0% |
| Current assets | 29/58 | €29,531 | €38,719 | +€9,188 | +31.1% |
| Amounts receivable within one year | 40/41 | €18,944 | €13,200 | -€5,744 | -30.3% |
| Trade receivables | 40 | €14,121 | €9,927 | -€4,194 | -29.7% |
| Other amounts receivable | 41 | €4,823 | €3,273 | -€1,550 | -32.1% |
| Cash at bank and in hand | 54/58 | €9,574 | €23,945 | +€14,371 | +150% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,574 | +€561 | +55.4% |
| Total equity and liabilities | 10/49 | €43,497 | €50,685 | +€7,188 | +16.5% |
| Equity | 10/15 | €12,550 | €15,104 | +€2,554 | +20.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,450 | €1,104 | +€2,554 | |
| Amounts payable | 17/49 | €30,947 | €35,581 | +€4,634 | +15.0% |
| Amounts payable within one year | 42/48 | €30,947 | €35,581 | +€4,634 | +15.0% |
| Trade debts | 44 | €4,162 | €2,809 | -€1,353 | -32.5% |
| Suppliers | 440/4 | €4,162 | €2,809 | -€1,353 | -32.5% |
| Taxes, remuneration and social security | 45 | - | €713 | +€713 | |
| Taxes | 450/3 | - | €713 | +€713 | |
| Other amounts payable | 47/48 | €26,785 | €32,059 | +€5,274 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,243 | €2,000 | -€1,243 | -38.3% |
| Other operating charges | 640/8 | €118 | €774 | +€656 | +556% |
| Gross operating margin | 9900 | €1,954 | €6,066 | +€4,112 | +210% |
| Operating profit (loss) | 9901 | -€1,407 | €3,292 | +€4,699 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €43 | €41 | -€2 | -4.7% |
| Recurring financial charges | 65 | €43 | €41 | -€2 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,450 | €3,256 | +€4,706 | |
| Income taxes | 67/77 | - | €702 | +€702 | |
| Profit (loss) for the period | 9904 | -€1,450 | €2,554 | +€4,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,450 | €2,554 | +€4,004 |
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 30 October 2026 via checked.be.