LIZZA 88: what changed
What changed
LIZZA 88
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
-€6,490
2024 · -€23,220+€16,730
Equity
€79,699
2024 · €98,682-€18,983
Cash
€80,366
2024 · €81,529-€1,163
Balance sheet total
€106,969
2024 · €134,673-€27,705
Largest movements
Assets
- Tangible fixed assets -€19,068
down €19,068 (-60.5%), from €31,514 to €12,446
of which Land and buildings: -€16,801
- Receivables within one year -€6,688
down €6,688 (-36.9%), from €18,137 to €11,449
of which Trade receivables: -€5,808
Equity and liabilities
- Reserves -€18,983
down €18,983 (-23.7%), from €80,082 to €61,099
- Current portion of long-term debt -€9,719
down €9,719 (-66.1%), from €14,693 to €4,975
- Other debts +€5,838
up €5,838 (+50.3%), from €11,608 to €17,447
- Debts after one year -€4,975
down €4,975 (-100%), from €4,975 to €0
Income statement
- Gross operating margin +€16,237
up €16,237, from -€240 to €15,998
- Financial charges -€900
down €900 (-29.9%), from €3,010 to €2,110
- Depreciation +€311
up €311 (+1.7%), from €18,757 to €19,068
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€23,220
Gross operating margin
+€16,237
Depreciation
-€311
Other operating charges
-€107
Financial income
+€11
Financial charges
+€900
Result 2025
-€6,490
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,424
Investment
+€600
Financing
-€27,187
Cash 2024
€81,529
From operations (derived)
+€25,424
Net result for the year
-€6,490
Depreciation
+€19,068
Receivables within one year
+€6,688
Deferred charges and accrued income
+€186
Trade debts
-€436
Tax, wage and social debts
+€569
Other debts
+€5,838
Investment (derived)
+€600
Investment in fixed assets (net)
+€600
Financing
-€27,187
Debts after one year
-€4,975
Current portion of long-term debt
-€9,719
Contributions, distributions and other
-€12,493
Cash 2025
€80,366
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,673 | €106,969 | -€27,705 | -20.6% |
| Fixed assets | 21/28 | €32,114 | €12,446 | -€19,668 | -61.2% |
| Tangible fixed assets | 22/27 | €31,514 | €12,446 | -€19,068 | -60.5% |
| Land and buildings | 22 | €25,593 | €8,793 | -€16,801 | -65.6% |
| Furniture and vehicles | 24 | €5,921 | €3,653 | -€2,268 | -38.3% |
| Financial fixed assets | 28 | €600 | €0 | -€600 | -100% |
| Current assets | 29/58 | €102,559 | €94,523 | -€8,036 | -7.8% |
| Amounts receivable within one year | 40/41 | €18,137 | €11,449 | -€6,688 | -36.9% |
| Trade receivables | 40 | €6,655 | €847 | -€5,808 | -87.3% |
| Other amounts receivable | 41 | €11,482 | €10,602 | -€879 | -7.7% |
| Cash at bank and in hand | 54/58 | €81,529 | €80,366 | -€1,163 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,894 | €2,708 | -€186 | -6.4% |
| Total equity and liabilities | 10/49 | €134,673 | €106,969 | -€27,705 | -20.6% |
| Equity | 10/15 | €98,682 | €79,699 | -€18,983 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,082 | €61,099 | -€18,983 | -23.7% |
| Distributable reserves | 133 | €80,082 | €61,099 | -€18,983 | -23.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,991 | €27,270 | -€8,721 | -24.2% |
| Amounts payable after more than one year | 17 | €4,975 | €0 | -€4,975 | -100% |
| Financial debts | 170/4 | €4,975 | €0 | -€4,975 | -100% |
| Amounts payable within one year | 42/48 | €31,016 | €27,270 | -€3,747 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €14,693 | €4,975 | -€9,719 | -66.1% |
| Trade debts | 44 | €1,222 | €786 | -€436 | -35.7% |
| Suppliers | 440/4 | €1,222 | €786 | -€436 | -35.7% |
| Taxes, remuneration and social security | 45 | €3,493 | €4,063 | +€569 | +16.3% |
| Taxes | 450/3 | €3,493 | €4,063 | +€569 | +16.3% |
| Other amounts payable | 47/48 | €11,608 | €17,447 | +€5,838 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,757 | €19,068 | +€311 | +1.7% |
| Other operating charges | 640/8 | €1,813 | €1,919 | +€107 | +5.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€240 | €15,998 | +€16,237 | |
| Operating profit (loss) | 9901 | -€20,809 | -€4,990 | +€15,819 | +76.0% |
| Financial income | 75/76B | €599 | €610 | +€11 | +1.8% |
| Recurring financial income | 75 | €599 | €610 | +€11 | +1.8% |
| Financial charges | 65/66B | €3,010 | €2,110 | -€900 | -29.9% |
| Recurring financial charges | 65 | €3,010 | €2,110 | -€900 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,220 | -€6,490 | +€16,730 | +72.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€23,220 | -€6,490 | +€16,730 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,220 | -€6,490 | +€16,730 | +72.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.