LIZAGRO: 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.
LIZAGRO
Largest movements
- Receivables within one year +€12,533
up €12,533 (+86.2%), from €14,541 to €27,074
of which Trade receivables: +€13,000
- Cash +€5,848
up €5,848 (+159%), from €3,674 to €9,521
mainly Other debts (+€10,000) and Net result for the year (+€8,334)
- Other debts +€10,000
up €10,000 (+10.0%), from €100,180 to €110,180
- Profit (loss) carried forward +€8,334
up €8,334 (+151%), from €5,537 to €13,871
- Gross operating margin +€9,315
up €9,315 (+382%), from €2,436 to €11,751
- Taxes +€1,173
new in 2025: €1,173
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 | €122,215 | €140,595 | +€18,380 | +15.0% |
| Fixed assets | 21/28 | €104,000 | €104,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €104,000 | €104,000 | = | 0.0% |
| Land and buildings | 22 | €104,000 | €104,000 | = | 0.0% |
| Current assets | 29/58 | €18,215 | €36,595 | +€18,380 | +101% |
| Amounts receivable within one year | 40/41 | €14,541 | €27,074 | +€12,533 | +86.2% |
| Trade receivables | 40 | €14,000 | €27,000 | +€13,000 | +92.9% |
| Other amounts receivable | 41 | €541 | €74 | -€467 | -86.3% |
| Cash at bank and in hand | 54/58 | €3,674 | €9,521 | +€5,848 | +159% |
| Total equity and liabilities | 10/49 | €122,215 | €140,595 | +€18,380 | +15.0% |
| Equity | 10/15 | €18,150 | €26,484 | +€8,334 | +45.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €212 | €212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €212 | €212 | = | 0.0% |
| Reserves not available under the articles | 1311 | €212 | €212 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,537 | €13,871 | +€8,334 | +151% |
| Amounts payable | 17/49 | €104,066 | €114,112 | +€10,046 | +9.7% |
| Amounts payable within one year | 42/48 | €101,232 | €111,947 | +€10,715 | +10.6% |
| Trade debts | 44 | €1,052 | €594 | -€458 | -43.5% |
| Suppliers | 440/4 | €1,052 | €594 | -€458 | -43.5% |
| Taxes, remuneration and social security | 45 | - | €1,173 | +€1,173 | |
| Taxes | 450/3 | - | €1,173 | +€1,173 | |
| Other amounts payable | 47/48 | €100,180 | €110,180 | +€10,000 | +10.0% |
| Accrued charges and deferred income | 492/3 | €2,833 | €2,164 | -€669 | -23.6% |
| Other operating charges | 640/8 | €2,079 | €2,136 | +€56 | +2.7% |
| Gross operating margin | 9900 | €2,436 | €11,751 | +€9,315 | +382% |
| Operating profit (loss) | 9901 | €357 | €9,615 | +€9,259 | +2,597% |
| Financial charges | 65/66B | €33 | €108 | +€75 | +231% |
| Recurring financial charges | 65 | €33 | €108 | +€75 | +231% |
| Profit (loss) for the period before taxes | 9903 | €324 | €9,508 | +€9,183 | +2,834% |
| Income taxes | 67/77 | - | €1,173 | +€1,173 | |
| Profit (loss) for the period | 9904 | €324 | €8,334 | +€8,010 | +2,472% |
| Profit (loss) for the period to be appropriated | 9905 | €324 | €8,334 | +€8,010 | +2,472% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.