Lizard: 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.
Lizard
Largest movements
- Stocks and contracts -€13,604
down €13,604 (-26.9%), from €50,564 to €36,960
- Intangible fixed assets -€10,300
down €10,300 (-26.6%), from €38,661 to €28,361
- Receivables within one year +€6,504
up €6,504 (+1180.8%), from €551 to €7,055
of which Trade receivables: +€4,365
- Profit (loss) carried forward -€12,809
down €12,809 (-262.3%), from -€4,884 to -€17,692
- Other debts -€5,731
down €5,731 (-9.9%), from €57,777 to €52,045
- Trade debts +€2,438
up €2,438 (+7.9%), from €30,887 to €33,325
- Tax, wage and social debts -€1,425
down €1,425 (-19.7%), from €7,249 to €5,824
of which Taxes: -€1,275
- Gross operating margin -€6,328
down €6,328, from €5,674 to -€653
- Other operating charges +€617
up €617 (+178.1%), from €347 to €964
- Financial charges +€237
up €237 (+128.8%), from €184 to €421
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 | €95,029 | €77,502 | -€17,527 | -18.4% |
| Fixed assets | 21/28 | €43,168 | €32,333 | -€10,836 | -25.1% |
| Intangible fixed assets | 21 | €38,661 | €28,361 | -€10,300 | -26.6% |
| Tangible fixed assets | 22/27 | €4,507 | €3,972 | -€536 | -11.9% |
| Plant, machinery and equipment | 23 | €4,507 | €3,972 | -€536 | -11.9% |
| Current assets | 29/58 | €51,860 | €45,169 | -€6,692 | -12.9% |
| Stocks and contracts in progress | 3 | €50,564 | €36,960 | -€13,604 | -26.9% |
| Stocks | 30/36 | €50,564 | €36,960 | -€13,604 | -26.9% |
| Amounts receivable within one year | 40/41 | €551 | €7,055 | +€6,504 | +1180.8% |
| Trade receivables | 40 | - | €4,365 | +€4,365 | |
| Other amounts receivable | 41 | €551 | €2,690 | +€2,139 | +388.3% |
| Cash at bank and in hand | 54/58 | €455 | €1,154 | +€699 | +153.5% |
| Deferred charges and accrued income | 490/1 | €290 | - | -€290 | |
| Total equity and liabilities | 10/49 | €95,029 | €77,502 | -€17,527 | -18.4% |
| Equity | 10/15 | -€884 | -€13,692 | -€12,809 | -1449.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,884 | -€17,692 | -€12,809 | -262.3% |
| Amounts payable | 17/49 | €95,912 | €91,194 | -€4,718 | -4.9% |
| Amounts payable within one year | 42/48 | €95,912 | €91,194 | -€4,718 | -4.9% |
| Trade debts | 44 | €30,887 | €33,325 | +€2,438 | +7.9% |
| Suppliers | 440/4 | €30,887 | €33,325 | +€2,438 | +7.9% |
| Taxes, remuneration and social security | 45 | €7,249 | €5,824 | -€1,425 | -19.7% |
| Taxes | 450/3 | €7,099 | €5,824 | -€1,275 | -18.0% |
| Remuneration and social security | 454/9 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €57,777 | €52,045 | -€5,731 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,836 | €10,836 | = | 0.0% |
| Other operating charges | 640/8 | €347 | €964 | +€617 | +178.1% |
| Gross operating margin | 9900 | €5,674 | -€653 | -€6,328 | |
| Operating profit (loss) | 9901 | -€5,508 | -€12,453 | -€6,945 | -126.1% |
| Financial income | 75/76B | €78 | €65 | -€13 | -16.6% |
| Recurring financial income | 75 | €78 | €65 | -€13 | -16.6% |
| Financial charges | 65/66B | €184 | €421 | +€237 | +128.8% |
| Recurring financial charges | 65 | €184 | €421 | +€237 | +128.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,614 | -€12,809 | -€7,195 | -128.2% |
| Profit (loss) for the period | 9904 | -€5,614 | -€12,809 | -€7,195 | -128.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,614 | -€12,809 | -€7,195 | -128.2% |
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 10 October 2026 via checked.be.