Lezat Management: 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.
Lezat Management
Largest movements
- Cash +€65,596
up €65,596 (+52.4%), from €125,184 to €190,781
mainly Net result for the year (+€99,924) and Tax, wage and social debts (+€29,936)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€14,531
new in 2025: €14,531
- Deferred charges and accrued income -€3,616
down €3,616 (-74.2%), from €4,870 to €1,254
- Profit (loss) carried forward +€99,924
up €99,924 (+111.9%), from €89,320 to €189,245
- Tax, wage and social debts +€29,936
up €29,936 (+91.3%), from €32,775 to €62,711
- Trade debts -€3,327
down €3,327 (-60.9%), from €5,459 to €2,132
- Gross operating margin +€13,471
up €13,471 (+11.7%), from €115,150 to €128,621
- Taxes +€4,385
up €4,385 (+18.8%), from €23,278 to €27,663
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 | €130,555 | €257,151 | +€126,596 | +97.0% |
| Fixed assets | 21/28 | €500 | €585 | +€85 | +17.0% |
| Tangible fixed assets | 22/27 | - | €585 | +€585 | |
| Furniture and vehicles | 24 | - | €585 | +€585 | |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €130,055 | €256,566 | +€126,512 | +97.3% |
| Amounts receivable within one year | 40/41 | - | €14,531 | +€14,531 | |
| Trade receivables | 40 | - | €14,531 | +€14,531 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €125,184 | €190,781 | +€65,596 | +52.4% |
| Deferred charges and accrued income | 490/1 | €4,870 | €1,254 | -€3,616 | -74.2% |
| Total equity and liabilities | 10/49 | €130,555 | €257,151 | +€126,596 | +97.0% |
| Equity | 10/15 | €92,320 | €192,245 | +€99,924 | +108.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,320 | €189,245 | +€99,924 | +111.9% |
| Amounts payable | 17/49 | €38,234 | €64,906 | +€26,672 | +69.8% |
| Amounts payable within one year | 42/48 | €38,234 | €64,906 | +€26,672 | +69.8% |
| Trade debts | 44 | €5,459 | €2,132 | -€3,327 | -60.9% |
| Suppliers | 440/4 | €5,459 | €2,132 | -€3,327 | -60.9% |
| Taxes, remuneration and social security | 45 | €32,775 | €62,711 | +€29,936 | +91.3% |
| Taxes | 450/3 | €32,775 | €62,711 | +€29,936 | +91.3% |
| Other amounts payable | 47/48 | - | €63 | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €540 | +€540 | |
| Non-recurring operating charges | 66A | - | €496 | +€496 | |
| Gross operating margin | 9900 | €115,150 | €128,621 | +€13,471 | +11.7% |
| Operating profit (loss) | 9901 | €115,150 | €127,585 | +€12,435 | +10.8% |
| Financial income | 75/76B | - | €515 | +€515 | |
| Recurring financial income | 75 | - | €501 | +€501 | |
| Non-recurring financial income | 76B | - | €14 | +€14 | |
| Financial charges | 65/66B | €54 | €513 | +€459 | +851.9% |
| Recurring financial charges | 65 | €52 | €482 | +€429 | +819.8% |
| Non-recurring financial charges | 66B | €1 | €31 | +€29 | +1996.6% |
| Profit (loss) for the period before taxes | 9903 | €115,096 | €127,588 | +€12,492 | +10.9% |
| Income taxes | 67/77 | €23,278 | €27,663 | +€4,385 | +18.8% |
| Profit (loss) for the period | 9904 | €91,817 | €99,924 | +€8,107 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,817 | €99,924 | +€8,107 | +8.8% |
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.