LEZZARCO: 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.
LEZZARCO
Largest movements
- Cash +€3,758
up €3,758 (+107.9%), from €3,484 to €7,242
mainly Other debts (+€9,299) and Tax, wage and social debts (+€2,686)
- Receivables within one year +€2,497
up €2,497 (+25.9%), from €9,633 to €12,129
of which Trade receivables: +€2,188
- Tangible fixed assets -€1,316
down €1,316 (-50.9%), from €2,584 to €1,268
of which Plant, machinery and equipment: -€1,093
- Stocks and contracts +€456
up €456 (+45.7%), from €999 to €1,455
- Other debts +€9,299
up €9,299 (+109.4%), from €8,499 to €17,798
- Profit (loss) carried forward -€4,450
down €4,450 (-19.1%), from -€23,322 to -€27,772
- Tax, wage and social debts +€2,686
up €2,686 (+67.1%), from €4,004 to €6,690
of which Remuneration and social security: +€2,357
- Trade debts -€2,139
down €2,139 (-10.9%), from €19,583 to €17,444
- Gross operating margin +€12,377
up €12,377 (+29.2%), from €42,400 to €54,777
- Other operating charges -€609
down €609 (-89.4%), from €681 to €72
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 | €16,824 | €22,219 | +€5,395 | +32.1% |
| Fixed assets | 21/28 | €2,708 | €1,393 | -€1,316 | -48.6% |
| Tangible fixed assets | 22/27 | €2,584 | €1,268 | -€1,316 | -50.9% |
| Plant, machinery and equipment | 23 | €2,361 | €1,268 | -€1,093 | -46.3% |
| Furniture and vehicles | 24 | €222 | - | -€222 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €14,115 | €20,826 | +€6,711 | +47.5% |
| Stocks and contracts in progress | 3 | €999 | €1,455 | +€456 | +45.7% |
| Stocks | 30/36 | €999 | €1,455 | +€456 | +45.7% |
| Amounts receivable within one year | 40/41 | €9,633 | €12,129 | +€2,497 | +25.9% |
| Trade receivables | 40 | €8,740 | €10,929 | +€2,188 | +25.0% |
| Other amounts receivable | 41 | €892 | €1,201 | +€308 | +34.5% |
| Cash at bank and in hand | 54/58 | €3,484 | €7,242 | +€3,758 | +107.9% |
| Total equity and liabilities | 10/49 | €16,824 | €22,219 | +€5,395 | +32.1% |
| Equity | 10/15 | -€15,262 | -€19,712 | -€4,450 | -29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€23,322 | -€27,772 | -€4,450 | -19.1% |
| Amounts payable | 17/49 | €32,086 | €41,932 | +€9,846 | +30.7% |
| Amounts payable within one year | 42/48 | €32,086 | €41,932 | +€9,846 | +30.7% |
| Trade debts | 44 | €19,583 | €17,444 | -€2,139 | -10.9% |
| Suppliers | 440/4 | €19,583 | €17,444 | -€2,139 | -10.9% |
| Taxes, remuneration and social security | 45 | €4,004 | €6,690 | +€2,686 | +67.1% |
| Taxes | 450/3 | €594 | €923 | +€328 | +55.2% |
| Remuneration and social security | 454/9 | €3,409 | €5,767 | +€2,357 | +69.1% |
| Other amounts payable | 47/48 | €8,499 | €17,798 | +€9,299 | +109.4% |
| Remuneration, social security and pensions | 62 | €55,625 | €56,066 | +€440 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,531 | €1,766 | +€235 | +15.3% |
| Other operating charges | 640/8 | €681 | €72 | -€609 | -89.4% |
| Gross operating margin | 9900 | €42,400 | €54,777 | +€12,377 | +29.2% |
| Operating profit (loss) | 9901 | -€15,437 | -€3,126 | +€12,310 | +79.7% |
| Financial income | 75/76B | €1 | €6 | +€6 | +612.1% |
| Recurring financial income | 75 | €1 | €6 | +€6 | +612.1% |
| Financial charges | 65/66B | €1,195 | €1,330 | +€135 | +11.3% |
| Recurring financial charges | 65 | €1,195 | €1,330 | +€135 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,631 | -€4,450 | +€12,181 | +73.2% |
| Profit (loss) for the period | 9904 | -€16,631 | -€4,450 | +€12,181 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,631 | -€4,450 | +€12,181 | +73.2% |
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.