LEZIZ: 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.
LEZIZ
Largest movements
- Deferred charges and accrued income -€117,519
down €117,519 (-97.7%), from €120,259 to €2,740
- Receivables within one year +€52,985
up €52,985 (+42.8%), from €123,808 to €176,793
of which Other amounts receivable: +€75,211
- Cash +€35,733
up €35,733 (+11.2%), from €318,263 to €353,996
mainly Deferred charges and accrued income (+€117,519) and Depreciation (+€33,374)
- Tangible fixed assets -€28,195
down €28,195 (-6.3%), from €446,856 to €418,661
of which Other tangible fixed assets: -€20,463
- Debts after one year -€44,027
down €44,027 (-14.5%), from €303,131 to €259,104
- Trade debts -€26,566
down €26,566 (-21.9%), from €121,233 to €94,666
- Profit (loss) carried forward +€18,452
up €18,452 (+4.2%), from €440,556 to €459,007
- Gross operating margin -€331,362
down €331,362 (-64.8%), from €511,636 to €180,274
- Staff costs +€94,066
up €94,066 (+340.6%), from €27,615 to €121,681
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,018,894 | €961,898 | -€56,996 | -5.6% |
| Fixed assets | 21/28 | €456,565 | €428,370 | -€28,195 | -6.2% |
| Tangible fixed assets | 22/27 | €446,856 | €418,661 | -€28,195 | -6.3% |
| Land and buildings | 22 | €39,624 | €32,495 | -€7,129 | -18.0% |
| Plant, machinery and equipment | 23 | €40,334 | €39,731 | -€603 | -1.5% |
| Other tangible fixed assets | 26 | €366,898 | €346,435 | -€20,463 | -5.6% |
| Financial fixed assets | 28 | €9,709 | €9,709 | = | 0.0% |
| Current assets | 29/58 | €562,330 | €533,529 | -€28,801 | -5.1% |
| Amounts receivable within one year | 40/41 | €123,808 | €176,793 | +€52,985 | +42.8% |
| Trade receivables | 40 | €50,720 | €28,494 | -€22,226 | -43.8% |
| Other amounts receivable | 41 | €73,088 | €148,299 | +€75,211 | +102.9% |
| Cash at bank and in hand | 54/58 | €318,263 | €353,996 | +€35,733 | +11.2% |
| Deferred charges and accrued income | 490/1 | €120,259 | €2,740 | -€117,519 | -97.7% |
| Total equity and liabilities | 10/49 | €1,018,894 | €961,898 | -€56,996 | -5.6% |
| Equity | 10/15 | €542,416 | €560,867 | +€18,452 | +3.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 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 | €440,556 | €459,007 | +€18,452 | +4.2% |
| Amounts payable | 17/49 | €476,479 | €401,031 | -€75,447 | -15.8% |
| Amounts payable after more than one year | 17 | €303,131 | €259,104 | -€44,027 | -14.5% |
| Financial debts | 170/4 | €303,131 | €259,104 | -€44,027 | -14.5% |
| Amounts payable within one year | 42/48 | €173,348 | €141,927 | -€31,421 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €6,148 | €5,224 | -€924 | -15.0% |
| Trade debts | 44 | €121,233 | €94,666 | -€26,566 | -21.9% |
| Suppliers | 440/4 | €121,233 | €94,666 | -€26,566 | -21.9% |
| Advances received on contracts in progress | 46 | €16,474 | €10,000 | -€6,474 | -39.3% |
| Taxes, remuneration and social security | 45 | €29,463 | €32,036 | +€2,573 | +8.7% |
| Taxes | 450/3 | €29,005 | €21,355 | -€7,650 | -26.4% |
| Remuneration and social security | 454/9 | €458 | €10,681 | +€10,223 | +2230.8% |
| Other amounts payable | 47/48 | €29 | - | -€29 | |
| Remuneration, social security and pensions | 62 | €27,615 | €121,681 | +€94,066 | +340.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,719 | €33,374 | -€345 | -1.0% |
| Other operating charges | 640/8 | €1,275 | €334 | -€941 | -73.8% |
| Gross operating margin | 9900 | €511,636 | €180,274 | -€331,362 | -64.8% |
| Operating profit (loss) | 9901 | €449,026 | €24,884 | -€424,142 | -94.5% |
| Financial income | 75/76B | €3 | €3 | -€0 | -5.4% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -5.4% |
| Financial charges | 65/66B | €312 | €436 | +€124 | +39.6% |
| Recurring financial charges | 65 | €312 | €436 | +€124 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €448,717 | €24,452 | -€424,266 | -94.6% |
| Income taxes | 67/77 | €7,208 | €6,000 | -€1,208 | -16.8% |
| Profit (loss) for the period | 9904 | €441,509 | €18,452 | -€423,057 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €441,509 | €18,452 | -€423,057 | -95.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.