LAZAR GRUP: 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.
LAZAR GRUP
Largest movements
- Receivables within one year -€175,603
down €175,603 (-56.6%), from €310,244 to €134,641
of which Other amounts receivable: -€214,480
- Current investments -€14,295
down €14,295 (-75.4%), from €18,956 to €4,661
- Trade debts -€162,791
down €162,791 (-57.7%), from €281,958 to €119,167
- Profit (loss) carried forward -€27,106
down €27,106 (-60.5%), from €44,836 to €17,730
- Other operating charges +€4,957
up €4,957 (+654%), from €758 to €5,715
- Gross operating margin -€1,550
down €1,550 (-8.0%), from -€19,431 to -€20,982
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.
Derived cash bridge
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 | €329,294 | €139,396 | -€189,898 | -57.7% |
| Current assets | 29/58 | €329,294 | €139,396 | -€189,898 | -57.7% |
| Amounts receivable within one year | 40/41 | €310,244 | €134,641 | -€175,603 | -56.6% |
| Trade receivables | 40 | €18,330 | €57,207 | +€38,877 | +212% |
| Other amounts receivable | 41 | €291,914 | €77,434 | -€214,480 | -73.5% |
| Current investments | 50/53 | €18,956 | €4,661 | -€14,295 | -75.4% |
| Cash at bank and in hand | 54/58 | €94 | €94 | = | 0.0% |
| Total equity and liabilities | 10/49 | €329,294 | €139,396 | -€189,898 | -57.7% |
| Equity | 10/15 | €45,936 | €18,830 | -€27,106 | -59.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,836 | €17,730 | -€27,106 | -60.5% |
| Amounts payable | 17/49 | €283,358 | €120,567 | -€162,791 | -57.5% |
| Amounts payable within one year | 42/48 | €283,358 | €120,567 | -€162,791 | -57.5% |
| Trade debts | 44 | €281,958 | €119,167 | -€162,791 | -57.7% |
| Suppliers | 440/4 | €281,958 | €119,167 | -€162,791 | -57.7% |
| Taxes, remuneration and social security | 45 | €1,400 | €1,400 | = | 0.0% |
| Taxes | 450/3 | €1,400 | €1,400 | = | 0.0% |
| Other operating charges | 640/8 | €758 | €5,715 | +€4,957 | +654% |
| Gross operating margin | 9900 | -€19,431 | -€20,982 | -€1,550 | -8.0% |
| Operating profit (loss) | 9901 | -€20,190 | -€26,697 | -€6,507 | -32.2% |
| Financial charges | 65/66B | €572 | €410 | -€162 | -28.3% |
| Recurring financial charges | 65 | €572 | €410 | -€162 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,761 | -€27,106 | -€6,345 | -30.6% |
| Profit (loss) for the period | 9904 | -€20,761 | -€27,106 | -€6,345 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,761 | -€27,106 | -€6,345 | -30.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.