LIZORIA: 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.
LIZORIA
Largest movements
- Intangible fixed assets -€8,854
down €8,854 (-20.7%), from €42,679 to €33,825
- Cash +€5,984
up €5,984 (+12.3%), from €48,647 to €54,631
mainly Other debts (+€45,000) and Depreciation (+€19,764)
- Profit (loss) carried forward -€48,871
down €48,871 (-99.8%), from €48,971 to €100
- Other debts +€45,000
up €45,000 (+297%), from €15,144 to €60,144
- Trade debts +€12,055
up €12,055 (+118%), from €10,188 to €22,242
- Current portion of long-term debt -€10,593
down €10,593 (-91.6%), from €11,562 to €969
- Tax, wage and social debts -€1,642
down €1,642 (-29.4%), from €5,584 to €3,942
- Gross operating margin +€6,014
up €6,014 (+21.1%), from €28,543 to €34,557
- Depreciation +€5,133
up €5,133 (+35.1%), from €14,631 to €19,764
- Financial charges -€1,007
down €1,007 (-84.2%), from €1,197 to €190
- Taxes +€907
up €907 (+40.7%), from €2,226 to €3,132
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 | €119,387 | €116,001 | -€3,386 | -2.8% |
| Fixed assets | 21/28 | €43,801 | €34,537 | -€9,264 | -21.2% |
| Intangible fixed assets | 21 | €42,679 | €33,825 | -€8,854 | -20.7% |
| Tangible fixed assets | 22/27 | €1,121 | €712 | -€410 | -36.5% |
| Furniture and vehicles | 24 | €1,121 | €712 | -€410 | -36.5% |
| Current assets | 29/58 | €75,587 | €81,465 | +€5,878 | +7.8% |
| Amounts receivable within one year | 40/41 | €26,871 | €26,765 | -€106 | -0.4% |
| Trade receivables | 40 | €26,092 | €25,973 | -€119 | -0.5% |
| Other amounts receivable | 41 | €779 | €793 | +€13 | +1.7% |
| Cash at bank and in hand | 54/58 | €48,647 | €54,631 | +€5,984 | +12.3% |
| Deferred charges and accrued income | 490/1 | €68 | €68 | = | 0.0% |
| Total equity and liabilities | 10/49 | €119,387 | €116,001 | -€3,386 | -2.8% |
| Equity | 10/15 | €69,431 | €20,560 | -€48,871 | -70.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,971 | €100 | -€48,871 | -99.8% |
| Amounts payable | 17/49 | €49,956 | €95,441 | +€45,485 | +91.0% |
| Amounts payable after more than one year | 17 | €597 | - | -€597 | |
| Financial debts | 170/4 | €597 | - | -€597 | |
| Amounts payable within one year | 42/48 | €42,478 | €87,297 | +€44,820 | +106% |
| Current portion of amounts payable after more than one year | 42 | €11,562 | €969 | -€10,593 | -91.6% |
| Trade debts | 44 | €10,188 | €22,242 | +€12,055 | +118% |
| Suppliers | 440/4 | €10,188 | €22,242 | +€12,055 | +118% |
| Taxes, remuneration and social security | 45 | €5,584 | €3,942 | -€1,642 | -29.4% |
| Taxes | 450/3 | €5,584 | €3,942 | -€1,642 | -29.4% |
| Other amounts payable | 47/48 | €15,144 | €60,144 | +€45,000 | +297% |
| Accrued charges and deferred income | 492/3 | €6,882 | €8,144 | +€1,262 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,631 | €19,764 | +€5,133 | +35.1% |
| Other operating charges | 640/8 | €604 | €387 | -€217 | -35.9% |
| Gross operating margin | 9900 | €28,543 | €34,557 | +€6,014 | +21.1% |
| Operating profit (loss) | 9901 | €13,307 | €14,405 | +€1,098 | +8.3% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €1,197 | €190 | -€1,007 | -84.2% |
| Recurring financial charges | 65 | €1,197 | €190 | -€1,007 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €12,110 | €14,262 | +€2,152 | +17.8% |
| Income taxes | 67/77 | €2,226 | €3,132 | +€907 | +40.7% |
| Profit (loss) for the period | 9904 | €9,884 | €11,129 | +€1,245 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,884 | €11,129 | +€1,245 | +12.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.