LAZZLO: 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.
LAZZLO
Largest movements
- Cash +€3,186
up €3,186 (+67.3%), from €4,733 to €7,918
mainly Trade debts (+€5,575) and Net result for the year (+€2,539)
- Receivables within one year +€1,098
up €1,098 (+3.5%), from €31,324 to €32,423
of which Trade receivables: +€3,582
- Trade debts +€5,575
up €5,575 (+346.4%), from €1,609 to €7,184
- Debts after one year -€3,384
no longer reported in 2025 (was €3,384)
- Profit (loss) carried forward +€2,539
up €2,539 (+16.1%), from €15,748 to €18,287
- Depreciation -€4,600
no longer reported in 2025 (was €4,600)
- Other operating charges +€1,844
up €1,844 (+994.0%), from €186 to €2,029
- Taxes -€1,421
down €1,421 (-93.7%), from €1,517 to €96
- Gross operating margin -€373
down €373 (-10.0%), from €3,745 to €3,372
- Financial income -€135
down €135 (-8.5%), from €1,581 to €1,446
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 | €36,277 | €40,561 | +€4,284 | +11.8% |
| Fixed assets | 21/28 | €220 | €220 | = | 0.0% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €36,057 | €40,341 | +€4,284 | +11.9% |
| Amounts receivable within one year | 40/41 | €31,324 | €32,423 | +€1,098 | +3.5% |
| Trade receivables | 40 | €1,008 | €4,590 | +€3,582 | +355.3% |
| Other amounts receivable | 41 | €30,316 | €27,833 | -€2,483 | -8.2% |
| Cash at bank and in hand | 54/58 | €4,733 | €7,918 | +€3,186 | +67.3% |
| Total equity and liabilities | 10/49 | €36,277 | €40,561 | +€4,284 | +11.8% |
| Equity | 10/15 | €30,408 | €32,947 | +€2,539 | +8.4% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €4,460 | €4,460 | = | 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% |
| Tax-exempt reserves | 132 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,748 | €18,287 | +€2,539 | +16.1% |
| Amounts payable | 17/49 | €5,868 | €7,613 | +€1,745 | +29.7% |
| Amounts payable after more than one year | 17 | €3,384 | - | -€3,384 | |
| Financial debts | 170/4 | €3,384 | - | -€3,384 | |
| Amounts payable within one year | 42/48 | €2,485 | €7,613 | +€5,129 | +206.4% |
| Current portion of amounts payable after more than one year | 42 | €197 | - | -€197 | |
| Trade debts | 44 | €1,609 | €7,184 | +€5,575 | +346.4% |
| Suppliers | 440/4 | €1,609 | €7,184 | +€5,575 | +346.4% |
| Taxes, remuneration and social security | 45 | €678 | €429 | -€249 | -36.7% |
| Taxes | 450/3 | €678 | €429 | -€249 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,600 | - | -€4,600 | |
| Other operating charges | 640/8 | €186 | €2,029 | +€1,844 | +994.0% |
| Gross operating margin | 9900 | €3,745 | €3,372 | -€373 | -10.0% |
| Operating profit (loss) | 9901 | -€1,040 | €1,342 | +€2,383 | |
| Financial income | 75/76B | €1,581 | €1,446 | -€135 | -8.5% |
| Recurring financial income | 75 | €1,581 | €1,446 | -€135 | -8.5% |
| Financial charges | 65/66B | €158 | €153 | -€4 | -2.8% |
| Recurring financial charges | 65 | €158 | €153 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €383 | €2,635 | +€2,253 | +588.9% |
| Income taxes | 67/77 | €1,517 | €96 | -€1,421 | -93.7% |
| Profit (loss) for the period | 9904 | -€1,135 | €2,539 | +€3,674 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,135 | €2,539 | +€3,674 |
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 6 October 2026 via checked.be.