LiZo Consulting: 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.
LiZo Consulting
Largest movements
- Current investments +€36,484
new in 2025: €36,484
- Cash -€25,938
no longer reported in 2025 (was €25,938)
mainly Current investments (-€36,484) and Receivables within one year (-€22,365)
- Receivables within one year +€22,365
up €22,365 (+123%), from €18,150 to €40,515
of which Trade receivables: +€22,183
- Tangible fixed assets -€7,492
down €7,492 (-21.6%), from €34,760 to €27,267
- Reserves +€40,565
up €40,565 (+259%), from €15,654 to €56,219
- Debts after one year -€8,770
down €8,770 (-27.5%), from €31,885 to €23,115
- Other debts -€5,962
no longer reported in 2025 (was €5,962)
- Gross operating margin +€37,068
up €37,068 (+146%), from €25,304 to €62,372
- Taxes +€6,669
up €6,669 (+161%), from €4,154 to €10,823
- Depreciation +€3,250
up €3,250 (+70.0%), from €4,642 to €7,892
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 | €79,564 | €105,698 | +€26,133 | +32.8% |
| Fixed assets | 21/28 | €34,760 | €27,267 | -€7,492 | -21.6% |
| Tangible fixed assets | 22/27 | €34,760 | €27,267 | -€7,492 | -21.6% |
| Furniture and vehicles | 24 | €34,760 | €27,267 | -€7,492 | -21.6% |
| Current assets | 29/58 | €44,804 | €78,430 | +€33,626 | +75.1% |
| Amounts receivable within one year | 40/41 | €18,150 | €40,515 | +€22,365 | +123% |
| Trade receivables | 40 | €18,150 | €40,333 | +€22,183 | +122% |
| Other amounts receivable | 41 | - | €182 | +€182 | |
| Current investments | 50/53 | - | €36,484 | +€36,484 | |
| Cash at bank and in hand | 54/58 | €25,938 | - | -€25,938 | |
| Deferred charges and accrued income | 490/1 | €716 | €1,431 | +€715 | +99.8% |
| Total equity and liabilities | 10/49 | €79,564 | €105,698 | +€26,133 | +32.8% |
| Equity | 10/15 | €20,654 | €61,219 | +€40,565 | +196% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,654 | €56,219 | +€40,565 | +259% |
| Distributable reserves | 133 | €15,654 | €56,219 | +€40,565 | +259% |
| Amounts payable | 17/49 | €58,910 | €44,479 | -€14,431 | -24.5% |
| Amounts payable after more than one year | 17 | €31,885 | €23,115 | -€8,770 | -27.5% |
| Financial debts | 170/4 | €31,885 | €23,115 | -€8,770 | -27.5% |
| Amounts payable within one year | 42/48 | €27,025 | €21,364 | -€5,661 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €8,453 | €8,770 | +€317 | +3.7% |
| Trade debts | 44 | €338 | - | -€338 | |
| Suppliers | 440/4 | €338 | - | -€338 | |
| Taxes, remuneration and social security | 45 | €12,272 | €12,594 | +€322 | +2.6% |
| Taxes | 450/3 | €9,772 | €12,594 | +€2,822 | +28.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €5,962 | - | -€5,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,642 | €7,892 | +€3,250 | +70.0% |
| Gross operating margin | 9900 | €25,304 | €62,372 | +€37,068 | +146% |
| Operating profit (loss) | 9901 | €20,662 | €54,481 | +€33,818 | +164% |
| Financial charges | 65/66B | €854 | €1,427 | +€573 | +67.0% |
| Recurring financial charges | 65 | €854 | €1,427 | +€573 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €19,808 | €53,054 | +€33,246 | +168% |
| Income taxes | 67/77 | €4,154 | €10,823 | +€6,669 | +161% |
| Profit (loss) for the period | 9904 | €15,654 | €42,231 | +€26,577 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €15,654 | €42,231 | +€26,577 | +170% |
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 28 October 2026 via checked.be.