LZJ: 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.
LZJ
Largest movements
- Receivables within one year -€64,564
down €64,564 (-72.4%), from €89,179 to €24,616
of which Other amounts receivable: -€79,347
- Deferred charges and accrued income +€14,540
new in 2025: €14,540
- Cash +€5,003
up €5,003, from €0 to €5,003
mainly Receivables within one year (+€64,564) and Other debts (+€24,436)
- Tangible fixed assets +€3,423
up €3,423 (+28.7%), from €11,945 to €15,368
of which Furniture and vehicles: +€4,611
- Profit (loss) carried forward -€39,485
down €39,485 (-97.1%), from €40,681 to €1,196
- Other debts +€24,436
new in 2025: €24,436
- Short-term financial debts -€17,107
down €17,107 (-99.8%), from €17,133 to €26
- Tax, wage and social debts -€9,363
down €9,363 (-38.9%), from €24,061 to €14,698
- Gross operating margin -€11,592
down €11,592 (-84.7%), from -€13,678 to -€25,271
- Financial income -€5,292
down €5,292 (-99.5%), from €5,319 to €27
- Other operating charges +€1,382
up €1,382 (+111%), from €1,240 to €2,622
- Financial charges -€532
down €532 (-6.5%), from €8,127 to €7,595
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 | €101,574 | €59,727 | -€41,847 | -41.2% |
| Fixed assets | 21/28 | €12,395 | €15,568 | +€3,173 | +25.6% |
| Tangible fixed assets | 22/27 | €11,945 | €15,368 | +€3,423 | +28.7% |
| Furniture and vehicles | 24 | €8,984 | €13,595 | +€4,611 | +51.3% |
| Other tangible fixed assets | 26 | €2,961 | €1,773 | -€1,188 | -40.1% |
| Financial fixed assets | 28 | €450 | €200 | -€250 | -55.6% |
| Current assets | 29/58 | €89,179 | €44,159 | -€45,021 | -50.5% |
| Amounts receivable within one year | 40/41 | €89,179 | €24,616 | -€64,564 | -72.4% |
| Trade receivables | 40 | €9,589 | €24,373 | +€14,784 | +154% |
| Other amounts receivable | 41 | €79,590 | €243 | -€79,347 | -99.7% |
| Cash at bank and in hand | 54/58 | €0 | €5,003 | +€5,003 | |
| Deferred charges and accrued income | 490/1 | - | €14,540 | +€14,540 | |
| Total equity and liabilities | 10/49 | €101,574 | €59,727 | -€41,847 | -41.2% |
| Equity | 10/15 | €45,681 | €6,196 | -€39,485 | -86.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,681 | €1,196 | -€39,485 | -97.1% |
| Amounts payable | 17/49 | €55,893 | €53,531 | -€2,362 | -4.2% |
| Amounts payable within one year | 42/48 | €54,393 | €52,031 | -€2,362 | -4.3% |
| Financial debts | 43 | €17,133 | €26 | -€17,107 | -99.8% |
| Credit institutions | 430/8 | €17,133 | €26 | -€17,107 | -99.8% |
| Trade debts | 44 | €13,199 | €12,872 | -€327 | -2.5% |
| Suppliers | 440/4 | €13,199 | €12,872 | -€327 | -2.5% |
| Taxes, remuneration and social security | 45 | €24,061 | €14,698 | -€9,363 | -38.9% |
| Taxes | 450/3 | €24,061 | €14,698 | -€9,363 | -38.9% |
| Other amounts payable | 47/48 | - | €24,436 | +€24,436 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,598 | €3,627 | +€29 | +0.8% |
| Other operating charges | 640/8 | €1,240 | €2,622 | +€1,382 | +111% |
| Gross operating margin | 9900 | -€13,678 | -€25,271 | -€11,592 | -84.7% |
| Operating profit (loss) | 9901 | -€18,516 | -€31,519 | -€13,003 | -70.2% |
| Financial income | 75/76B | €5,319 | €27 | -€5,292 | -99.5% |
| Recurring financial income | 75 | €5,319 | €27 | -€5,292 | -99.5% |
| Financial charges | 65/66B | €8,127 | €7,595 | -€532 | -6.5% |
| Recurring financial charges | 65 | €8,127 | €7,595 | -€532 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,324 | -€39,087 | -€17,763 | -83.3% |
| Income taxes | 67/77 | €439 | €398 | -€42 | -9.4% |
| Profit (loss) for the period | 9904 | -€21,763 | -€39,485 | -€17,722 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,763 | -€39,485 | -€17,722 | -81.4% |
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 14 October 2026 via checked.be.