Lazur Cafe: 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.
Lazur Cafe
Largest movements
- Receivables within one year -€27,066
down €27,066 (-73.4%), from €36,873 to €9,807
of which Trade receivables: -€18,500
- Profit (loss) carried forward -€20,661
down €20,661 (-92.1%), from €22,429 to €1,768
- Tax, wage and social debts -€6,060
no longer reported in 2022 (was €6,060)
- Other operating charges +€18,500
new in 2022: €18,500
- Gross operating margin -€1,738
new in 2022: -€1,738
- Financial income -€1,118
no longer reported in 2022 (was €1,118)
of which Financial income: -€1,118
- Financial charges +€423
new in 2022: €423
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,897 | €9,828 | -€27,068 | -73.4% |
| Current assets | 29/58 | €36,897 | €9,828 | -€27,068 | -73.4% |
| Amounts receivable within one year | 40/41 | €36,873 | €9,807 | -€27,066 | -73.4% |
| Trade receivables | 40 | €18,500 | - | -€18,500 | |
| Other amounts receivable | 41 | €18,373 | €9,807 | -€8,566 | -46.6% |
| Cash at bank and in hand | 54/58 | €24 | €22 | -€2 | -8.6% |
| Total equity and liabilities | 10/49 | €36,897 | €9,828 | -€27,068 | -73.4% |
| Equity | 10/15 | €30,489 | €9,828 | -€20,661 | -67.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,429 | €1,768 | -€20,661 | -92.1% |
| Amounts payable | 17/49 | €6,408 | - | -€6,408 | |
| Amounts payable within one year | 42/48 | €6,408 | - | -€6,408 | |
| Trade debts | 44 | €348 | - | -€348 | |
| Suppliers | 440/4 | €348 | - | -€348 | |
| Taxes, remuneration and social security | 45 | €6,060 | - | -€6,060 | |
| Taxes | 450/3 | €6,060 | - | -€6,060 | |
| Other operating charges | 640/8 | - | €18,500 | +€18,500 | |
| Gross operating margin | 9900 | - | -€1,738 | -€1,738 | |
| Operating profit (loss) | 9901 | - | -€20,238 | -€20,238 | |
| Financial income | 75/76B | €1,118 | - | -€1,118 | |
| Recurring financial income | 75 | €1,118 | - | -€1,118 | |
| Non-recurring financial income | 76B | €1,118 | - | -€1,118 | |
| Financial charges | 65/66B | - | €423 | +€423 | |
| Recurring financial charges | 65 | - | €423 | +€423 | |
| Profit (loss) for the period before taxes | 9903 | €1,118 | -€20,661 | -€21,779 | |
| Profit (loss) for the period | 9904 | €1,118 | -€20,661 | -€21,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,118 | -€20,661 | -€21,779 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.