LFZO: 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.
LFZO
Largest movements
- Cash +€6,063
up €6,063 (+51.3%), from €11,817 to €17,880
mainly Trade debts (+€5,617) and Net result for the year (+€4,254)
- Deferred charges and accrued income +€1,784
up €1,784 (+98.9%), from €1,804 to €3,588
- Receivables within one year -€1,768
no longer reported in 2025 (was €1,768)
- Trade debts +€5,617
up €5,617 (+561.1%), from €1,001 to €6,618
- Profit (loss) carried forward +€4,254
up €4,254 (+53.6%), from -€7,939 to -€3,685
- Accrued charges and deferred income -€3,370
no longer reported in 2025 (was €3,370)
- Tax, wage and social debts -€1,189
down €1,189 (-11.2%), from €10,644 to €9,455
of which Taxes: -€989
- Other debts +€767
up €767 (+10.5%), from €7,313 to €8,080
- Gross operating margin +€5,518
up €5,518 (+444.6%), from €1,241 to €6,759
- Taxes -€2,012
no longer reported in 2025 (was €2,012)
- Other operating charges +€618
up €618 (+68.7%), from €899 to €1,517
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 | €15,389 | €21,468 | +€6,079 | +39.5% |
| Current assets | 29/58 | €15,389 | €21,468 | +€6,079 | +39.5% |
| Amounts receivable within one year | 40/41 | €1,768 | - | -€1,768 | |
| Trade receivables | 40 | €1,768 | - | -€1,768 | |
| Cash at bank and in hand | 54/58 | €11,817 | €17,880 | +€6,063 | +51.3% |
| Deferred charges and accrued income | 490/1 | €1,804 | €3,588 | +€1,784 | +98.9% |
| Total equity and liabilities | 10/49 | €15,389 | €21,468 | +€6,079 | +39.5% |
| Equity | 10/15 | -€6,939 | -€2,685 | +€4,254 | +61.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,939 | -€3,685 | +€4,254 | +53.6% |
| Amounts payable | 17/49 | €22,328 | €24,153 | +€1,825 | +8.2% |
| Amounts payable within one year | 42/48 | €18,958 | €24,153 | +€5,195 | +27.4% |
| Trade debts | 44 | €1,001 | €6,618 | +€5,617 | +561.1% |
| Suppliers | 440/4 | €1,001 | €6,618 | +€5,617 | +561.1% |
| Taxes, remuneration and social security | 45 | €10,644 | €9,455 | -€1,189 | -11.2% |
| Taxes | 450/3 | €10,444 | €9,455 | -€989 | -9.5% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €7,313 | €8,080 | +€767 | +10.5% |
| Accrued charges and deferred income | 492/3 | €3,370 | - | -€3,370 | |
| Other operating charges | 640/8 | €899 | €1,517 | +€618 | +68.7% |
| Gross operating margin | 9900 | €1,241 | €6,759 | +€5,518 | +444.6% |
| Operating profit (loss) | 9901 | €342 | €5,242 | +€4,900 | +1432.7% |
| Financial charges | 65/66B | €979 | €988 | +€9 | +0.9% |
| Recurring financial charges | 65 | €979 | €988 | +€9 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€637 | €4,254 | +€4,891 | |
| Income taxes | 67/77 | €2,012 | - | -€2,012 | |
| Profit (loss) for the period | 9904 | -€2,649 | €4,254 | +€6,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,649 | €4,254 | +€6,903 |
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 12 October 2026 via checked.be.