LAZY PUMPKIN: 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.
LAZY PUMPKIN
Largest movements
- Receivables within one year -€6,209
down €6,209 (-99.9%), from €6,213 to €4
of which Trade receivables: -€5,735
- Tangible fixed assets -€6,145
down €6,145 (-28.5%), from €21,590 to €15,444
of which Other tangible fixed assets: -€4,279
- Cash -€3,728
down €3,728 (-50.3%), from €7,415 to €3,687
mainly Net result for the year (-€51,989) and Trade debts (-€8,672)
- Stocks and contracts +€1,436
up €1,436 (+14.1%), from €10,209 to €11,645
- Profit (loss) carried forward -€51,989
down €51,989 (-98.5%), from -€52,804 to -€104,792
- Other debts +€43,448
up €43,448 (+76.6%), from €56,750 to €100,198
- Trade debts -€8,672
down €8,672 (-36.4%), from €23,808 to €15,136
- Tax, wage and social debts +€2,076
up €2,076 (+15.5%), from €13,411 to €15,487
of which Taxes: +€2,014
- Staff costs +€39,532
up €39,532 (+29.1%), from €136,028 to €175,560
- Gross operating margin +€2,747
up €2,747 (+2.1%), from €132,362 to €135,109
- Depreciation -€1,728
down €1,728 (-18.8%), from €9,213 to €7,484
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 | €48,945 | €34,299 | -€14,646 | -29.9% |
| Fixed assets | 21/28 | €25,108 | €18,963 | -€6,145 | -24.5% |
| Tangible fixed assets | 22/27 | €21,590 | €15,444 | -€6,145 | -28.5% |
| Plant, machinery and equipment | 23 | €1,628 | €1,333 | -€295 | -18.1% |
| Furniture and vehicles | 24 | €3,836 | €2,264 | -€1,571 | -41.0% |
| Other tangible fixed assets | 26 | €16,126 | €11,847 | -€4,279 | -26.5% |
| Financial fixed assets | 28 | €3,519 | €3,519 | = | 0.0% |
| Current assets | 29/58 | €23,837 | €15,336 | -€8,501 | -35.7% |
| Stocks and contracts in progress | 3 | €10,209 | €11,645 | +€1,436 | +14.1% |
| Stocks | 30/36 | €10,209 | €11,645 | +€1,436 | +14.1% |
| Amounts receivable within one year | 40/41 | €6,213 | €4 | -€6,209 | -99.9% |
| Trade receivables | 40 | €5,739 | €4 | -€5,735 | -99.9% |
| Other amounts receivable | 41 | €474 | - | -€474 | |
| Cash at bank and in hand | 54/58 | €7,415 | €3,687 | -€3,728 | -50.3% |
| Total equity and liabilities | 10/49 | €48,945 | €34,299 | -€14,646 | -29.9% |
| Equity | 10/15 | -€46,604 | -€98,592 | -€51,989 | -112% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,804 | -€104,792 | -€51,989 | -98.5% |
| Amounts payable | 17/49 | €95,549 | €132,891 | +€37,343 | +39.1% |
| Amounts payable after more than one year | 17 | €1,580 | €1,720 | +€140 | +8.9% |
| Other amounts payable | 178/9 | €1,580 | €1,720 | +€140 | +8.9% |
| Amounts payable within one year | 42/48 | €93,969 | €131,171 | +€37,203 | +39.6% |
| Trade debts | 44 | €23,808 | €15,136 | -€8,672 | -36.4% |
| Suppliers | 440/4 | €23,808 | €15,136 | -€8,672 | -36.4% |
| Advances received on contracts in progress | 46 | - | €350 | +€350 | |
| Taxes, remuneration and social security | 45 | €13,411 | €15,487 | +€2,076 | +15.5% |
| Taxes | 450/3 | €5,391 | €7,405 | +€2,014 | +37.4% |
| Remuneration and social security | 454/9 | €8,021 | €8,083 | +€62 | +0.8% |
| Other amounts payable | 47/48 | €56,750 | €100,198 | +€43,448 | +76.6% |
| Non-recurring operating income | 76A | - | €1,051 | +€1,051 | |
| Remuneration, social security and pensions | 62 | €136,028 | €175,560 | +€39,532 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,213 | €7,484 | -€1,728 | -18.8% |
| Other operating charges | 640/8 | €1,225 | €383 | -€842 | -68.7% |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €132,362 | €135,109 | +€2,747 | +2.1% |
| Operating profit (loss) | 9901 | -€14,104 | -€48,956 | -€34,852 | -247% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €3,060 | €3,039 | -€21 | -0.7% |
| Recurring financial charges | 65 | €3,060 | €3,039 | -€21 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,164 | -€51,989 | -€34,825 | -203% |
| Profit (loss) for the period | 9904 | -€17,164 | -€51,989 | -€34,825 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,164 | -€51,989 | -€34,825 | -203% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.