LOUNGE LIZARD: what changed
Two fiscal 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.
LOUNGE LIZARD
Largest movements
- Current investments -€104,405
down €104,405 (-41.8%), from €250,000 to €145,595
- Tangible fixed assets -€15,351
down €15,351 (-23.2%), from €66,071 to €50,720
of which Furniture and vehicles: -€18,837
- Cash +€4,694
up €4,694 (+126.4%), from €3,714 to €8,408
mainly Current investments (+€104,405) and Depreciation (+€20,852)
- Other debts -€95,740
down €95,740 (-82.2%), from €116,500 to €20,760
- Reserves -€17,919
down €17,919 (-9.0%), from €199,261 to €181,342
- Trade debts +€3,478
up €3,478 (+281.7%), from €1,235 to €4,713
- Staff costs +€14,348
up €14,348 (+54.0%), from €26,585 to €40,933
- Gross operating margin +€7,519
up €7,519 (+12.7%), from €59,054 to €66,573
- Taxes -€2,672
down €2,672 (-46.4%), from €5,760 to €3,088
- Financial income -€1,863
down €1,863 (-39.9%), from €4,666 to €2,802
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.
Cash bridge derived
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 | €344,259 | €232,604 | -€111,655 | -32.4% |
| Fixed assets | 21/28 | €66,321 | €50,970 | -€15,351 | -23.1% |
| Tangible fixed assets | 22/27 | €66,071 | €50,720 | -€15,351 | -23.2% |
| Plant, machinery and equipment | 23 | - | €3,486 | +€3,486 | |
| Furniture and vehicles | 24 | €66,071 | €47,234 | -€18,837 | -28.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €277,938 | €181,635 | -€96,303 | -34.6% |
| Amounts receivable within one year | 40/41 | €22,350 | €25,139 | +€2,789 | +12.5% |
| Trade receivables | 40 | €12,672 | €14,438 | +€1,765 | +13.9% |
| Other amounts receivable | 41 | €9,678 | €10,702 | +€1,023 | +10.6% |
| Current investments | 50/53 | €250,000 | €145,595 | -€104,405 | -41.8% |
| Cash at bank and in hand | 54/58 | €3,714 | €8,408 | +€4,694 | +126.4% |
| Deferred charges and accrued income | 490/1 | €1,873 | €2,492 | +€619 | +33.1% |
| Total equity and liabilities | 10/49 | €344,259 | €232,604 | -€111,655 | -32.4% |
| Equity | 10/15 | €218,261 | €200,342 | -€17,919 | -8.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €199,261 | €181,342 | -€17,919 | -9.0% |
| Distributable reserves | 133 | €199,261 | €181,342 | -€17,919 | -9.0% |
| Amounts payable | 17/49 | €125,998 | €32,262 | -€93,736 | -74.4% |
| Amounts payable within one year | 42/48 | €125,998 | €32,262 | -€93,736 | -74.4% |
| Trade debts | 44 | €1,235 | €4,713 | +€3,478 | +281.7% |
| Suppliers | 440/4 | €1,235 | €4,713 | +€3,478 | +281.7% |
| Taxes, remuneration and social security | 45 | €8,263 | €6,789 | -€1,474 | -17.8% |
| Taxes | 450/3 | €8,263 | €6,669 | -€1,594 | -19.3% |
| Remuneration and social security | 454/9 | - | €120 | +€120 | |
| Other amounts payable | 47/48 | €116,500 | €20,760 | -€95,740 | -82.2% |
| Remuneration, social security and pensions | 62 | €26,585 | €40,933 | +€14,348 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,392 | €20,852 | +€461 | +2.3% |
| Other operating charges | 640/8 | €1,259 | €1,268 | +€9 | +0.7% |
| Non-recurring operating charges | 66A | - | €65 | +€65 | |
| Gross operating margin | 9900 | €59,054 | €66,573 | +€7,519 | +12.7% |
| Operating profit (loss) | 9901 | €10,818 | €3,453 | -€7,365 | -68.1% |
| Financial income | 75/76B | €4,666 | €2,802 | -€1,863 | -39.9% |
| Recurring financial income | 75 | €4,666 | €2,802 | -€1,863 | -39.9% |
| Financial charges | 65/66B | €165 | €327 | +€162 | +98.2% |
| Recurring financial charges | 65 | €165 | €327 | +€162 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €15,319 | €5,929 | -€9,390 | -61.3% |
| Income taxes | 67/77 | €5,760 | €3,088 | -€2,672 | -46.4% |
| Profit (loss) for the period | 9904 | €9,559 | €2,841 | -€6,717 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,559 | €2,841 | -€6,717 | -70.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.