LEZZA FOODS: 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.
LEZZA FOODS
Largest movements
- Stocks and contracts +€341,621
up €341,621 (+88.3%), from €386,879 to €728,500
of which Stocks: +€314,203
- Receivables within one year +€78,361
up €78,361 (+4.2%), from €1.9m to €1.9m
of which Other amounts receivable: +€45,759
- Trade debts +€372,650
up €372,650 (+24.5%), from €1.5m to €1.9m
- Debts after one year -€214,175
down €214,175 (-66.5%), from €321,916 to €107,740
- Other debts +€121,278
up €121,278 (+1,857%), from €6,530 to €127,808
- Tax, wage and social debts +€105,754
up €105,754 (+2,260%), from €4,679 to €110,433
of which Taxes: +€67,705
- Current portion of long-term debt +€54,188
up €54,188 (+54.2%), from €100,000 to €154,188
- Staff costs +€176,118
up €176,118 (+64.0%), from €275,126 to €451,244
- Gross operating margin +€114,726
up €114,726 (+28.1%), from €408,277 to €523,003
- Other operating charges -€42,704
down €42,704 (-87.1%), from €49,015 to €6,311
- Financial charges -€10,884
down €10,884 (-52.1%), from €20,881 to €9,997
- Taxes -€8,541
down €8,541 (-29.4%), from €29,062 to €20,521
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 | €2,291,458 | €2,750,623 | +€459,166 | +20.0% |
| Fixed assets | 21/28 | €38,669 | €53,900 | +€15,232 | +39.4% |
| Intangible fixed assets | 21 | - | €6,787 | +€6,787 | |
| Tangible fixed assets | 22/27 | €37,769 | €46,213 | +€8,445 | +22.4% |
| Plant, machinery and equipment | 23 | €12,912 | €24,191 | +€11,279 | +87.4% |
| Furniture and vehicles | 24 | €5,983 | €12,119 | +€6,136 | +103% |
| Leasing and similar rights | 25 | €18,874 | €9,904 | -€8,970 | -47.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €2,252,789 | €2,696,723 | +€443,934 | +19.7% |
| Stocks and contracts in progress | 3 | €386,879 | €728,500 | +€341,621 | +88.3% |
| Stocks | 30/36 | €245,797 | €560,000 | +€314,203 | +128% |
| Contracts in progress | 37 | €141,082 | €168,500 | +€27,418 | +19.4% |
| Amounts receivable within one year | 40/41 | €1,855,910 | €1,934,270 | +€78,361 | +4.2% |
| Trade receivables | 40 | €1,723,765 | €1,756,367 | +€32,602 | +1.9% |
| Other amounts receivable | 41 | €132,145 | €177,904 | +€45,759 | +34.6% |
| Current investments | 50/53 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €10,000 | €33,951 | +€23,951 | +240% |
| Total equity and liabilities | 10/49 | €2,291,458 | €2,750,623 | +€459,166 | +20.0% |
| Equity | 10/15 | €317,107 | €333,483 | +€16,376 | +5.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317,106 | €333,482 | +€16,376 | +5.2% |
| Amounts payable | 17/49 | €1,974,350 | €2,417,140 | +€442,789 | +22.4% |
| Amounts payable after more than one year | 17 | €321,916 | €107,740 | -€214,175 | -66.5% |
| Financial debts | 170/4 | €321,916 | €107,740 | -€214,175 | -66.5% |
| Amounts payable within one year | 42/48 | €1,652,435 | €2,309,399 | +€656,965 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €154,188 | +€54,188 | +54.2% |
| Financial debts | 43 | €22,188 | €12,649 | -€9,539 | -43.0% |
| Credit institutions | 430/8 | €22,188 | €12,649 | -€9,539 | -43.0% |
| Trade debts | 44 | €1,519,037 | €1,891,687 | +€372,650 | +24.5% |
| Suppliers | 440/4 | €1,519,037 | €1,891,687 | +€372,650 | +24.5% |
| Advances received on contracts in progress | 46 | - | €12,634 | +€12,634 | |
| Taxes, remuneration and social security | 45 | €4,679 | €110,433 | +€105,754 | +2,260% |
| Taxes | 450/3 | - | €67,705 | +€67,705 | |
| Remuneration and social security | 454/9 | €4,679 | €42,728 | +€38,049 | +813% |
| Other amounts payable | 47/48 | €6,530 | €127,808 | +€121,278 | +1,857% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €275,126 | €451,244 | +€176,118 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,184 | €18,589 | +€7,405 | +66.2% |
| Other operating charges | 640/8 | €49,015 | €6,311 | -€42,704 | -87.1% |
| Gross operating margin | 9900 | €408,277 | €523,003 | +€114,726 | +28.1% |
| Operating profit (loss) | 9901 | €72,952 | €46,859 | -€26,093 | -35.8% |
| Financial income | 75/76B | €1 | €35 | +€34 | +3,813% |
| Recurring financial income | 75 | €1 | €35 | +€34 | +3,813% |
| Financial charges | 65/66B | €20,881 | €9,997 | -€10,884 | -52.1% |
| Recurring financial charges | 65 | €20,881 | €9,997 | -€10,884 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €52,072 | €36,897 | -€15,175 | -29.1% |
| Income taxes | 67/77 | €29,062 | €20,521 | -€8,541 | -29.4% |
| Profit (loss) for the period | 9904 | €23,010 | €16,376 | -€6,633 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,010 | €16,376 | -€6,633 | -28.8% |
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 18 October 2026 via checked.be.