LAÏZAROS: what changed
Two fiscal 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.
LAÏZAROS
Largest movements
- Cash -€19,561
down €19,561 (-58.3%), from €33,579 to €14,019
mainly Investment in fixed assets (net) (-€17,210) and Receivables within one year (-€3,036)
- Tangible fixed assets +€15,138
up €15,138 (+1516.2%), from €998 to €16,137
- Receivables within one year +€3,036
up €3,036 (+10.6%), from €28,685 to €31,721
of which Other amounts receivable: +€8,295
- Trade debts -€1,805
down €1,805 (-99.2%), from €1,820 to €15
- Gross operating margin -€57,714
down €57,714 (-98.0%), from €58,873 to €1,158
- Taxes -€11,533
down €11,533 (-97.5%), from €11,824 to €292
- Depreciation +€1,711
up €1,711 (+473.4%), from €361 to €2,072
- Financial income +€1,052
up €1,052 (+169.9%), from €619 to €1,671
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,263 | €61,876 | -€1,386 | -2.2% |
| Fixed assets | 21/28 | €998 | €16,137 | +€15,138 | +1516.2% |
| Tangible fixed assets | 22/27 | €998 | €16,137 | +€15,138 | +1516.2% |
| Furniture and vehicles | 24 | €998 | €16,137 | +€15,138 | +1516.2% |
| Current assets | 29/58 | €62,264 | €45,740 | -€16,525 | -26.5% |
| Amounts receivable within one year | 40/41 | €28,685 | €31,721 | +€3,036 | +10.6% |
| Trade receivables | 40 | €5,259 | - | -€5,259 | |
| Other amounts receivable | 41 | €23,426 | €31,721 | +€8,295 | +35.4% |
| Cash at bank and in hand | 54/58 | €33,579 | €14,019 | -€19,561 | -58.3% |
| Total equity and liabilities | 10/49 | €63,263 | €61,876 | -€1,386 | -2.2% |
| Equity | 10/15 | €49,619 | €49,746 | +€127 | +0.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,119 | €47,246 | +€127 | +0.3% |
| Amounts payable | 17/49 | €13,644 | €12,131 | -€1,513 | -11.1% |
| Amounts payable within one year | 42/48 | €13,644 | €12,131 | -€1,513 | -11.1% |
| Trade debts | 44 | €1,820 | €15 | -€1,805 | -99.2% |
| Suppliers | 440/4 | €1,820 | €15 | -€1,805 | -99.2% |
| Taxes, remuneration and social security | 45 | €11,824 | €12,116 | +€292 | +2.5% |
| Taxes | 450/3 | - | €12,116 | +€12,116 | |
| Remuneration and social security | 454/9 | €11,824 | - | -€11,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €2,072 | +€1,711 | +473.4% |
| Other operating charges | 640/8 | €152 | €296 | +€144 | +94.4% |
| Gross operating margin | 9900 | €58,873 | €1,158 | -€57,714 | -98.0% |
| Operating profit (loss) | 9901 | €58,359 | -€1,209 | -€59,569 | |
| Financial income | 75/76B | €619 | €1,671 | +€1,052 | +169.9% |
| Recurring financial income | 75 | €619 | €1,671 | +€1,052 | +169.9% |
| Financial charges | 65/66B | €36 | €44 | +€8 | +21.7% |
| Recurring financial charges | 65 | €36 | €44 | +€8 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €58,943 | €418 | -€58,524 | -99.3% |
| Income taxes | 67/77 | €11,824 | €292 | -€11,533 | -97.5% |
| Profit (loss) for the period | 9904 | €47,119 | €127 | -€46,992 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,119 | €127 | -€46,992 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.