Laz-Tec: 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.
Laz-Tec
Largest movements
- Stocks and contracts -€35,507
no longer reported in 2025 (was €35,507)
- Receivables within one year +€16,204
up €16,204 (+273.2%), from €5,931 to €22,135
of which Trade receivables: +€20,552
- Tangible fixed assets -€5,753
down €5,753 (-28.7%), from €20,045 to €14,292
of which Plant, machinery and equipment: -€4,357
- Cash +€1,468
up €1,468 (+15123.0%), from €10 to €1,478
mainly Stocks and contracts (+€35,507) and Other debts (+€7,943)
- Tax, wage and social debts -€27,383
down €27,383 (-65.7%), from €41,647 to €14,264
of which Remuneration and social security: -€29,183
- Trade debts -€8,356
down €8,356 (-90.9%), from €9,194 to €838
- Other debts +€7,943
up €7,943 (+91.9%), from €8,640 to €16,583
- Profit (loss) carried forward +€4,208
up €4,208 (+415.6%), from €1,012 to €5,220
- Gross operating margin +€3,966
up €3,966 (+40.5%), from €9,784 to €13,750
- Depreciation +€2,191
up €2,191 (+61.5%), from €3,562 to €5,753
- Other operating charges -€1,778
down €1,778 (-61.6%), from €2,885 to €1,107
- Taxes +€500
up €500 (+38.5%), from €1,300 to €1,800
- Financial charges -€268
down €268 (-23.3%), from €1,150 to €882
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.
Cash bridge derived
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 | €61,493 | €37,905 | -€23,588 | -38.4% |
| Fixed assets | 21/28 | €20,045 | €14,292 | -€5,753 | -28.7% |
| Tangible fixed assets | 22/27 | €20,045 | €14,292 | -€5,753 | -28.7% |
| Plant, machinery and equipment | 23 | €17,036 | €12,678 | -€4,357 | -25.6% |
| Furniture and vehicles | 24 | €3,010 | €1,614 | -€1,396 | -46.4% |
| Current assets | 29/58 | €41,448 | €23,613 | -€17,835 | -43.0% |
| Stocks and contracts in progress | 3 | €35,507 | - | -€35,507 | |
| Stocks | 30/36 | €35,507 | - | -€35,507 | |
| Amounts receivable within one year | 40/41 | €5,931 | €22,135 | +€16,204 | +273.2% |
| Trade receivables | 40 | - | €20,552 | +€20,552 | |
| Other amounts receivable | 41 | €5,931 | €1,583 | -€4,348 | -73.3% |
| Cash at bank and in hand | 54/58 | €10 | €1,478 | +€1,468 | +15123.0% |
| Total equity and liabilities | 10/49 | €61,493 | €37,905 | -€23,588 | -38.4% |
| Equity | 10/15 | €2,012 | €6,220 | +€4,208 | +209.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,012 | €5,220 | +€4,208 | +415.6% |
| Amounts payable | 17/49 | €59,481 | €31,685 | -€27,795 | -46.7% |
| Amounts payable within one year | 42/48 | €59,481 | €31,685 | -€27,795 | -46.7% |
| Trade debts | 44 | €9,194 | €838 | -€8,356 | -90.9% |
| Suppliers | 440/4 | €9,194 | €838 | -€8,356 | -90.9% |
| Taxes, remuneration and social security | 45 | €41,647 | €14,264 | -€27,383 | -65.7% |
| Taxes | 450/3 | €2,000 | €3,800 | +€1,800 | +90.0% |
| Remuneration and social security | 454/9 | €39,647 | €10,464 | -€29,183 | -73.6% |
| Other amounts payable | 47/48 | €8,640 | €16,583 | +€7,943 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,562 | €5,753 | +€2,191 | +61.5% |
| Other operating charges | 640/8 | €2,885 | €1,107 | -€1,778 | -61.6% |
| Gross operating margin | 9900 | €9,784 | €13,750 | +€3,966 | +40.5% |
| Operating profit (loss) | 9901 | €3,336 | €6,890 | +€3,553 | +106.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -88.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -88.5% |
| Financial charges | 65/66B | €1,150 | €882 | -€268 | -23.3% |
| Recurring financial charges | 65 | €1,150 | €882 | -€268 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €2,187 | €6,008 | +€3,821 | +174.7% |
| Income taxes | 67/77 | €1,300 | €1,800 | +€500 | +38.5% |
| Profit (loss) for the period | 9904 | €887 | €4,208 | +€3,321 | +374.4% |
| Profit (loss) for the period to be appropriated | 9905 | €887 | €4,208 | +€3,321 | +374.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.