LAZEDOU: 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.
LAZEDOU
Largest movements
- Receivables within one year -€7,731
down €7,731 (-26.9%), from €28,702 to €20,971
of which Trade receivables: -€6,311
- Intangible fixed assets +€6,764
up €6,764 (+45.1%), from €15,000 to €21,764
- Tangible fixed assets -€4,978
down €4,978 (-13.9%), from €35,860 to €30,881
- Cash -€2,671
down €2,671 (-21.2%), from €12,589 to €9,917
mainly Trade debts (-€12,116) and Investment in fixed assets (net) (-€11,710)
- Profit (loss) carried forward +€14,590
up €14,590 (+25.6%), from €57,081 to €71,671
- Trade debts -€12,116
down €12,116 (-85.5%), from €14,173 to €2,057
- Tax, wage and social debts -€11,091
down €11,091 (-57.5%), from €19,297 to €8,206
- Gross operating margin +€4,555
up €4,555 (+14.8%), from €30,786 to €35,341
- Depreciation -€3,770
down €3,770 (-27.5%), from €13,694 to €9,924
- Other operating charges +€2,159
up €2,159 (+60.7%), from €3,558 to €5,717
- Taxes +€1,411
up €1,411 (+41.4%), from €3,408 to €4,818
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 | €92,150 | €83,534 | -€8,616 | -9.3% |
| Fixed assets | 21/28 | €50,860 | €52,646 | +€1,786 | +3.5% |
| Intangible fixed assets | 21 | €15,000 | €21,764 | +€6,764 | +45.1% |
| Tangible fixed assets | 22/27 | €35,860 | €30,881 | -€4,978 | -13.9% |
| Furniture and vehicles | 24 | €35,860 | €30,881 | -€4,978 | -13.9% |
| Current assets | 29/58 | €41,291 | €30,889 | -€10,402 | -25.2% |
| Amounts receivable within one year | 40/41 | €28,702 | €20,971 | -€7,731 | -26.9% |
| Trade receivables | 40 | €18,899 | €12,588 | -€6,311 | -33.4% |
| Other amounts receivable | 41 | €9,803 | €8,384 | -€1,420 | -14.5% |
| Cash at bank and in hand | 54/58 | €12,589 | €9,917 | -€2,671 | -21.2% |
| Total equity and liabilities | 10/49 | €92,150 | €83,534 | -€8,616 | -9.3% |
| Equity | 10/15 | €58,681 | €73,271 | +€14,590 | +24.9% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,081 | €71,671 | +€14,590 | +25.6% |
| Amounts payable | 17/49 | €33,470 | €10,263 | -€23,206 | -69.3% |
| Amounts payable within one year | 42/48 | €33,470 | €10,263 | -€23,206 | -69.3% |
| Trade debts | 44 | €14,173 | €2,057 | -€12,116 | -85.5% |
| Suppliers | 440/4 | €14,173 | €2,057 | -€12,116 | -85.5% |
| Taxes, remuneration and social security | 45 | €19,297 | €8,206 | -€11,091 | -57.5% |
| Taxes | 450/3 | €19,297 | €8,206 | -€11,091 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,694 | €9,924 | -€3,770 | -27.5% |
| Other operating charges | 640/8 | €3,558 | €5,717 | +€2,159 | +60.7% |
| Gross operating margin | 9900 | €30,786 | €35,341 | +€4,555 | +14.8% |
| Operating profit (loss) | 9901 | €13,534 | €19,699 | +€6,166 | +45.6% |
| Financial income | 75/76B | €192 | - | -€192 | |
| Recurring financial income | 75 | €192 | - | -€192 | |
| Financial charges | 65/66B | €264 | €291 | +€26 | +9.9% |
| Recurring financial charges | 65 | €264 | €291 | +€26 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €13,461 | €19,409 | +€5,948 | +44.2% |
| Income taxes | 67/77 | €3,408 | €4,818 | +€1,411 | +41.4% |
| Profit (loss) for the period | 9904 | €10,054 | €14,590 | +€4,537 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,054 | €14,590 | +€4,537 | +45.1% |
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.