LEZZE ARCHITECTEN: 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.
LEZZE ARCHITECTEN
Largest movements
- Receivables within one year +€35,321
up €35,321 (+108%), from €32,765 to €68,085
of which Trade receivables: +€27,008
- Current investments +€21,264
up €21,264 (+42.5%), from €50,000 to €71,264
- Cash +€5,145
up €5,145 (+9.3%), from €55,143 to €60,288
mainly Other debts (+€62,897) and Net result for the year (+€51,866)
- Other debts +€62,897
new in 2025: €62,897
- Tax, wage and social debts +€17,057
up €17,057 (+222%), from €7,688 to €24,745
- Reserves -€11,031
down €11,031 (-9.4%), from €117,227 to €106,196
- Debts after one year -€4,545
down €4,545 (-17.4%), from €26,131 to €21,586
- Trade debts -€3,715
down €3,715 (-99.4%), from €3,737 to €22
- Gross operating margin +€44,545
up €44,545 (+136%), from €32,718 to €77,263
- Taxes +€9,814
up €9,814 (+113%), from €8,673 to €18,488
- Other operating charges -€5,331
down €5,331 (-83.1%), from €6,418 to €1,086
- Financial charges +€4,225
up €4,225 (+791%), from €534 to €4,759
- Depreciation +€1,362
up €1,362 (+56.6%), from €2,407 to €3,768
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 | €177,928 | €238,592 | +€60,663 | +34.1% |
| Fixed assets | 21/28 | €35,680 | €33,320 | -€2,359 | -6.6% |
| Tangible fixed assets | 22/27 | €35,680 | €33,320 | -€2,359 | -6.6% |
| Land and buildings | 22 | €30,264 | €29,499 | -€765 | -2.5% |
| Plant, machinery and equipment | 23 | €4,694 | €3,268 | -€1,426 | -30.4% |
| Furniture and vehicles | 24 | €722 | €553 | -€169 | -23.4% |
| Current assets | 29/58 | €142,249 | €205,271 | +€63,023 | +44.3% |
| Amounts receivable within one year | 40/41 | €32,765 | €68,085 | +€35,321 | +108% |
| Trade receivables | 40 | €12,822 | €39,830 | +€27,008 | +211% |
| Other amounts receivable | 41 | €19,942 | €28,255 | +€8,313 | +41.7% |
| Current investments | 50/53 | €50,000 | €71,264 | +€21,264 | +42.5% |
| Cash at bank and in hand | 54/58 | €55,143 | €60,288 | +€5,145 | +9.3% |
| Deferred charges and accrued income | 490/1 | €4,341 | €5,634 | +€1,293 | +29.8% |
| Total equity and liabilities | 10/49 | €177,928 | €238,592 | +€60,663 | +34.1% |
| Equity | 10/15 | €135,827 | €124,796 | -€11,031 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,227 | €106,196 | -€11,031 | -9.4% |
| Distributable reserves | 133 | €117,227 | €106,196 | -€11,031 | -9.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,101 | €113,796 | +€71,695 | +170% |
| Amounts payable after more than one year | 17 | €26,131 | €21,586 | -€4,545 | -17.4% |
| Financial debts | 170/4 | €26,131 | €21,586 | -€4,545 | -17.4% |
| Amounts payable within one year | 42/48 | €15,970 | €92,209 | +€76,239 | +477% |
| Current portion of amounts payable after more than one year | 42 | €4,545 | €4,545 | = | 0.0% |
| Trade debts | 44 | €3,737 | €22 | -€3,715 | -99.4% |
| Suppliers | 440/4 | €3,737 | €22 | -€3,715 | -99.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,688 | €24,745 | +€17,057 | +222% |
| Taxes | 450/3 | €7,688 | €24,745 | +€17,057 | +222% |
| Other amounts payable | 47/48 | - | €62,897 | +€62,897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | €3,768 | +€1,362 | +56.6% |
| Other operating charges | 640/8 | €6,418 | €1,086 | -€5,331 | -83.1% |
| Gross operating margin | 9900 | €32,718 | €77,263 | +€44,545 | +136% |
| Operating profit (loss) | 9901 | €23,894 | €72,408 | +€48,514 | +203% |
| Financial income | 75/76B | €2,200 | €2,704 | +€504 | +22.9% |
| Recurring financial income | 75 | €2,200 | €2,704 | +€504 | +22.9% |
| Financial charges | 65/66B | €534 | €4,759 | +€4,225 | +791% |
| Recurring financial charges | 65 | €534 | €4,759 | +€4,225 | +791% |
| Profit (loss) for the period before taxes | 9903 | €25,559 | €70,353 | +€44,794 | +175% |
| Income taxes | 67/77 | €8,673 | €18,488 | +€9,814 | +113% |
| Profit (loss) for the period | 9904 | €16,886 | €51,866 | +€34,979 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €16,886 | €51,866 | +€34,979 | +207% |
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 27 October 2026 via checked.be.