LAZARUSWIJN: 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.
LAZARUSWIJN
Largest movements
- Tangible fixed assets -€14,546
down €14,546 (-17.3%), from €83,914 to €69,367
of which Furniture and vehicles: -€7,849
- Receivables within one year +€12,896
up €12,896 (+2,632%), from €490 to €13,386
of which Trade receivables: +€11,655
- Cash -€4,732
down €4,732 (-39.5%), from €11,974 to €7,242
mainly Receivables within one year (-€12,896) and Debts after one year (-€9,230)
- Stocks and contracts +€1,187
up €1,187 (+116%), from €1,019 to €2,206
- Debts after one year -€9,230
down €9,230 (-39.2%), from €23,563 to €14,333
- Reserves +€9,026
up €9,026 (+20.7%), from €43,626 to €52,652
of which Distributable reserves: +€9,026
- Current portion of long-term debt -€5,909
down €5,909 (-39.0%), from €15,139 to €9,230
- Gross operating margin +€10,985
up €10,985 (+58.0%), from €18,930 to €29,915
- Taxes +€2,396
up €2,396 (+672%), from €356 to €2,753
- Financial charges -€793
down €793 (-36.3%), from €2,181 to €1,389
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 | €107,623 | €102,069 | -€5,554 | -5.2% |
| Fixed assets | 21/28 | €93,357 | €78,811 | -€14,546 | -15.6% |
| Tangible fixed assets | 22/27 | €83,914 | €69,367 | -€14,546 | -17.3% |
| Land and buildings | 22 | €66,256 | €59,559 | -€6,697 | -10.1% |
| Furniture and vehicles | 24 | €17,658 | €9,808 | -€7,849 | -44.5% |
| Financial fixed assets | 28 | €9,443 | €9,443 | = | 0.0% |
| Current assets | 29/58 | €14,266 | €23,258 | +€8,992 | +63.0% |
| Stocks and contracts in progress | 3 | €1,019 | €2,206 | +€1,187 | +116% |
| Stocks | 30/36 | €1,019 | €2,206 | +€1,187 | +116% |
| Amounts receivable within one year | 40/41 | €490 | €13,386 | +€12,896 | +2,632% |
| Trade receivables | 40 | €484 | €12,139 | +€11,655 | +2,408% |
| Other amounts receivable | 41 | €6 | €1,247 | +€1,241 | +20,861% |
| Cash at bank and in hand | 54/58 | €11,974 | €7,242 | -€4,732 | -39.5% |
| Deferred charges and accrued income | 490/1 | €783 | €424 | -€359 | -45.8% |
| Total equity and liabilities | 10/49 | €107,623 | €102,069 | -€5,554 | -5.2% |
| Equity | 10/15 | €57,886 | €66,912 | +€9,026 | +15.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €43,626 | €52,652 | +€9,026 | +20.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,626 | €52,652 | +€9,026 | +20.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €49,737 | €35,157 | -€14,580 | -29.3% |
| Amounts payable after more than one year | 17 | €23,563 | €14,333 | -€9,230 | -39.2% |
| Financial debts | 170/4 | €23,563 | €14,333 | -€9,230 | -39.2% |
| Amounts payable within one year | 42/48 | €26,039 | €20,824 | -€5,215 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €15,139 | €9,230 | -€5,909 | -39.0% |
| Trade debts | 44 | €2,689 | €3,614 | +€925 | +34.4% |
| Suppliers | 440/4 | €2,689 | €3,614 | +€925 | +34.4% |
| Taxes, remuneration and social security | 45 | €6,404 | €5,720 | -€684 | -10.7% |
| Taxes | 450/3 | €4,367 | €3,408 | -€959 | -22.0% |
| Remuneration and social security | 454/9 | €2,037 | €2,311 | +€274 | +13.5% |
| Other amounts payable | 47/48 | €1,807 | €2,260 | +€453 | +25.1% |
| Accrued charges and deferred income | 492/3 | €135 | €0 | -€135 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,546 | €14,546 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,068 | €2,202 | +€134 | +6.5% |
| Gross operating margin | 9900 | €18,930 | €29,915 | +€10,985 | +58.0% |
| Operating profit (loss) | 9901 | €2,316 | €13,167 | +€10,851 | +469% |
| Financial income | 75/76B | €1 | €1 | -€0 | -46.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -46.0% |
| Financial charges | 65/66B | €2,181 | €1,389 | -€793 | -36.3% |
| Recurring financial charges | 65 | €2,181 | €1,389 | -€793 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €136 | €11,779 | +€11,643 | +8,577% |
| Income taxes | 67/77 | €356 | €2,753 | +€2,396 | +672% |
| Profit (loss) for the period | 9904 | -€221 | €9,026 | +€9,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€221 | €9,026 | +€9,246 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.