LEZARD COMMUNICATION: 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.
LEZARD COMMUNICATION
Largest movements
- Receivables within one year +€10,097
up €10,097 (+262.1%), from €3,852 to €13,949
- Tangible fixed assets -€1,949
down €1,949 (-42.4%), from €4,597 to €2,648
of which Furniture and vehicles: -€1,769
- Profit (loss) carried forward +€2,926
up €2,926 (+24.5%), from -€11,932 to -€9,006
- Other debts +€2,897
up €2,897 (+8.9%), from €32,504 to €35,401
- Trade debts +€2,517
up €2,517 (+120.0%), from €2,098 to €4,615
- Gross operating margin +€8,106
up €8,106, from -€2,614 to €5,492
- Other operating charges -€274
down €274 (-40.7%), from €674 to €400
- Depreciation -€124
down €124 (-6.0%), from €2,073 to €1,949
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 | €23,871 | €32,105 | +€8,234 | +34.5% |
| Fixed assets | 21/28 | €4,597 | €2,648 | -€1,949 | -42.4% |
| Tangible fixed assets | 22/27 | €4,597 | €2,648 | -€1,949 | -42.4% |
| Furniture and vehicles | 24 | €3,427 | €1,658 | -€1,769 | -51.6% |
| Other tangible fixed assets | 26 | €1,170 | €990 | -€180 | -15.4% |
| Current assets | 29/58 | €19,274 | €29,457 | +€10,183 | +52.8% |
| Amounts receivable within one year | 40/41 | €3,852 | €13,949 | +€10,097 | +262.1% |
| Trade receivables | 40 | €3,852 | €13,949 | +€10,097 | +262.1% |
| Cash at bank and in hand | 54/58 | €15,059 | €15,129 | +€70 | +0.5% |
| Deferred charges and accrued income | 490/1 | €363 | €379 | +€16 | +4.4% |
| Total equity and liabilities | 10/49 | €23,871 | €32,105 | +€8,234 | +34.5% |
| Equity | 10/15 | -€11,600 | -€8,674 | +€2,926 | +25.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €232 | €232 | = | 0.0% |
| Tax-exempt reserves | 132 | €222 | €222 | = | 0.0% |
| Distributable reserves | 133 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,932 | -€9,006 | +€2,926 | +24.5% |
| Amounts payable | 17/49 | €35,471 | €40,779 | +€5,308 | +15.0% |
| Amounts payable within one year | 42/48 | €35,471 | €40,779 | +€5,308 | +15.0% |
| Trade debts | 44 | €2,098 | €4,615 | +€2,517 | +120.0% |
| Suppliers | 440/4 | €2,098 | €4,615 | +€2,517 | +120.0% |
| Taxes, remuneration and social security | 45 | €869 | €763 | -€106 | -12.2% |
| Taxes | 450/3 | €869 | €763 | -€106 | -12.2% |
| Other amounts payable | 47/48 | €32,504 | €35,401 | +€2,897 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,073 | €1,949 | -€124 | -6.0% |
| Other operating charges | 640/8 | €674 | €400 | -€274 | -40.7% |
| Gross operating margin | 9900 | -€2,614 | €5,492 | +€8,106 | |
| Operating profit (loss) | 9901 | -€5,361 | €3,143 | +€8,504 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €201 | €222 | +€21 | +10.4% |
| Recurring financial charges | 65 | €201 | €222 | +€21 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,562 | €2,926 | +€8,488 | |
| Profit (loss) for the period | 9904 | -€5,562 | €2,926 | +€8,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,562 | €2,926 | +€8,488 |
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.