LAZO-PRO: 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.
LAZO-PRO
Largest movements
- Receivables within one year +€18,304
up €18,304 (+25.2%), from €72,564 to €90,867
of which Trade receivables: +€21,446
- Cash -€3,708
down €3,708 (-54.3%), from €6,835 to €3,126
mainly Receivables within one year (-€18,304) and Tax, wage and social debts (-€10,476)
- Tangible fixed assets -€3,169
down €3,169 (-12.8%), from €24,789 to €21,620
- Other debts +€12,432
up €12,432 (+99.7%), from €12,473 to €24,905
- Tax, wage and social debts -€10,476
down €10,476 (-74.7%), from €14,028 to €3,552
- Reserves +€9,470
up €9,470 (+16.0%), from €59,086 to €68,556
- Other operating charges +€7,828
up €7,828 (+335%), from €2,335 to €10,162
- Depreciation -€7,258
down €7,258 (-36.8%), from €19,707 to €12,449
- Staff costs -€4,344
down €4,344 (-11.2%), from €38,896 to €34,552
- Gross operating margin -€3,636
down €3,636 (-4.8%), from €75,515 to €71,879
- Taxes +€1,339
up €1,339 (+61.7%), from €2,169 to €3,508
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 | €104,188 | €115,614 | +€11,426 | +11.0% |
| Fixed assets | 21/28 | €24,789 | €21,620 | -€3,169 | -12.8% |
| Tangible fixed assets | 22/27 | €24,789 | €21,620 | -€3,169 | -12.8% |
| Furniture and vehicles | 24 | €24,789 | €21,620 | -€3,169 | -12.8% |
| Current assets | 29/58 | €79,398 | €93,994 | +€14,595 | +18.4% |
| Amounts receivable within one year | 40/41 | €72,564 | €90,867 | +€18,304 | +25.2% |
| Trade receivables | 40 | €28,120 | €49,566 | +€21,446 | +76.3% |
| Other amounts receivable | 41 | €44,444 | €41,302 | -€3,142 | -7.1% |
| Cash at bank and in hand | 54/58 | €6,835 | €3,126 | -€3,708 | -54.3% |
| Total equity and liabilities | 10/49 | €104,188 | €115,614 | +€11,426 | +11.0% |
| Equity | 10/15 | €77,686 | €87,156 | +€9,470 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,086 | €68,556 | +€9,470 | +16.0% |
| Distributable reserves | 133 | €59,086 | €68,556 | +€9,470 | +16.0% |
| Amounts payable | 17/49 | €26,501 | €28,457 | +€1,956 | +7.4% |
| Amounts payable within one year | 42/48 | €26,501 | €28,457 | +€1,956 | +7.4% |
| Taxes, remuneration and social security | 45 | €14,028 | €3,552 | -€10,476 | -74.7% |
| Taxes | 450/3 | €14,028 | €3,552 | -€10,476 | -74.7% |
| Other amounts payable | 47/48 | €12,473 | €24,905 | +€12,432 | +99.7% |
| Remuneration, social security and pensions | 62 | €38,896 | €34,552 | -€4,344 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,707 | €12,449 | -€7,258 | -36.8% |
| Other operating charges | 640/8 | €2,335 | €10,162 | +€7,828 | +335% |
| Non-recurring operating charges | 66A | €2,686 | - | -€2,686 | |
| Gross operating margin | 9900 | €75,515 | €71,879 | -€3,636 | -4.8% |
| Operating profit (loss) | 9901 | €11,892 | €14,717 | +€2,825 | +23.8% |
| Financial income | 75/76B | €40 | €15 | -€25 | -63.7% |
| Recurring financial income | 75 | €40 | €15 | -€25 | -63.7% |
| Financial charges | 65/66B | €1,706 | €1,753 | +€47 | +2.8% |
| Recurring financial charges | 65 | €1,706 | €1,753 | +€47 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €10,226 | €12,978 | +€2,752 | +26.9% |
| Income taxes | 67/77 | €2,169 | €3,508 | +€1,339 | +61.7% |
| Profit (loss) for the period | 9904 | €8,057 | €9,470 | +€1,413 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,057 | €9,470 | +€1,413 | +17.5% |
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 17 October 2026 via checked.be.