LAZULI: 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.
LAZULI
Largest movements
- Receivables within one year +€16,562
up €16,562 (+878.9%), from €1,884 to €18,446
of which Other amounts receivable: +€11,562
- Tangible fixed assets -€6,424
down €6,424 (-26.9%), from €23,899 to €17,475
- Profit (loss) carried forward +€32,299
up €32,299 (+59.4%), from €54,385 to €86,684
- Tax, wage and social debts -€8,085
down €8,085 (-63.9%), from €12,660 to €4,575
- Debts after one year -€7,419
down €7,419 (-41.8%), from €17,770 to €10,351
of which Financial debts: -€8,157
- Other debts -€5,939
down €5,939 (-100.0%), from €5,939 to €0
- Taxes -€3,250
down €3,250 (-27.4%), from €11,876 to €8,626
- Gross operating margin -€2,751
down €2,751 (-5.2%), from €53,310 to €50,559
- Financial charges -€904
down €904 (-39.2%), from €2,305 to €1,402
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 | €241,630 | €252,953 | +€11,324 | +4.7% |
| Fixed assets | 21/28 | €238,134 | €231,710 | -€6,424 | -2.7% |
| Tangible fixed assets | 22/27 | €23,899 | €17,475 | -€6,424 | -26.9% |
| Leasing and similar rights | 25 | €23,899 | €17,475 | -€6,424 | -26.9% |
| Financial fixed assets | 28 | €214,235 | €214,235 | = | 0.0% |
| Current assets | 29/58 | €3,496 | €21,243 | +€17,748 | +507.7% |
| Amounts receivable within one year | 40/41 | €1,884 | €18,446 | +€16,562 | +878.9% |
| Trade receivables | 40 | €0 | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €1,884 | €13,446 | +€11,562 | +613.5% |
| Cash at bank and in hand | 54/58 | €326 | €1,147 | +€821 | +251.7% |
| Deferred charges and accrued income | 490/1 | €1,285 | €1,649 | +€364 | +28.4% |
| Total equity and liabilities | 10/49 | €241,630 | €252,953 | +€11,324 | +4.7% |
| Equity | 10/15 | €193,708 | €226,007 | +€32,299 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,923 | €126,923 | = | 0.0% |
| Distributable reserves | 133 | €126,923 | €126,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,385 | €86,684 | +€32,299 | +59.4% |
| Amounts payable | 17/49 | €47,922 | €26,946 | -€20,975 | -43.8% |
| Amounts payable after more than one year | 17 | €17,770 | €10,351 | -€7,419 | -41.8% |
| Financial debts | 170/4 | €13,845 | €5,688 | -€8,157 | -58.9% |
| Other amounts payable | 178/9 | €3,925 | €4,663 | +€738 | +18.8% |
| Amounts payable within one year | 42/48 | €30,151 | €16,595 | -€13,556 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €7,729 | €8,157 | +€428 | +5.5% |
| Financial debts | 43 | €2,705 | €2,691 | -€13 | -0.5% |
| Credit institutions | 430/8 | €2,705 | €2,691 | -€13 | -0.5% |
| Trade debts | 44 | €1,118 | €1,172 | +€53 | +4.8% |
| Suppliers | 440/4 | €1,118 | €1,172 | +€53 | +4.8% |
| Taxes, remuneration and social security | 45 | €12,660 | €4,575 | -€8,085 | -63.9% |
| Taxes | 450/3 | €12,660 | €4,575 | -€8,085 | -63.9% |
| Other amounts payable | 47/48 | €5,939 | €0 | -€5,939 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €6,424 | = | 0.0% |
| Other operating charges | 640/8 | €1,621 | €1,809 | +€187 | +11.5% |
| Gross operating margin | 9900 | €53,310 | €50,559 | -€2,751 | -5.2% |
| Operating profit (loss) | 9901 | €45,265 | €42,326 | -€2,938 | -6.5% |
| Financial charges | 65/66B | €2,305 | €1,402 | -€904 | -39.2% |
| Recurring financial charges | 65 | €2,305 | €1,402 | -€904 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €42,959 | €40,925 | -€2,035 | -4.7% |
| Income taxes | 67/77 | €11,876 | €8,626 | -€3,250 | -27.4% |
| Profit (loss) for the period | 9904 | €31,083 | €32,299 | +€1,216 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,083 | €32,299 | +€1,216 | +3.9% |
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.