'T LEZERTJE: 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.
'T LEZERTJE
Largest movements
- Receivables within one year +€21,939
up €21,939 (+12.1%), from €180,907 to €202,846
of which Other amounts receivable: +€15,319
- Stocks and contracts +€10,000
up €10,000 (+41.3%), from €24,216 to €34,216
- Cash +€2,530
up €2,530 (+108%), from €2,343 to €4,873
mainly Other debts (+€58,923) and Net result for the year (+€23,000)
- Other debts +€58,923
new in 2025: €58,923
- Reserves -€35,923
down €35,923 (-33.6%), from €106,989 to €71,066
- Tax, wage and social debts +€8,429
up €8,429 (+46.6%), from €18,095 to €26,524
of which Taxes: +€8,429
- Trade debts +€8,155
up €8,155 (+18.3%), from €44,456 to €52,611
- Short-term financial debts -€4,906
down €4,906 (-22.9%), from €21,427 to €16,521
- Financial charges +€4,638
up €4,638 (+79.3%), from €5,848 to €10,487
- Gross operating margin -€3,365
down €3,365 (-6.8%), from €49,432 to €46,067
- Taxes -€2,950
down €2,950 (-21.0%), from €14,023 to €11,073
- Staff costs -€2,088
down €2,088 (-95.9%), from €2,179 to €90
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 | €209,567 | €244,245 | +€34,678 | +16.5% |
| Fixed assets | 21/28 | €149 | €149 | = | 0.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €209,418 | €244,096 | +€34,678 | +16.6% |
| Stocks and contracts in progress | 3 | €24,216 | €34,216 | +€10,000 | +41.3% |
| Stocks | 30/36 | €24,216 | €34,216 | +€10,000 | +41.3% |
| Amounts receivable within one year | 40/41 | €180,907 | €202,846 | +€21,939 | +12.1% |
| Trade receivables | 40 | €2,359 | €8,979 | +€6,620 | +281% |
| Other amounts receivable | 41 | €178,548 | €193,868 | +€15,319 | +8.6% |
| Cash at bank and in hand | 54/58 | €2,343 | €4,873 | +€2,530 | +108% |
| Deferred charges and accrued income | 490/1 | €1,952 | €2,161 | +€209 | +10.7% |
| Total equity and liabilities | 10/49 | €209,567 | €244,245 | +€34,678 | +16.5% |
| Equity | 10/15 | €125,589 | €89,666 | -€35,923 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,989 | €71,066 | -€35,923 | -33.6% |
| Distributable reserves | 133 | €106,989 | €71,066 | -€35,923 | -33.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €83,978 | €154,579 | +€70,601 | +84.1% |
| Amounts payable within one year | 42/48 | €83,978 | €154,579 | +€70,601 | +84.1% |
| Financial debts | 43 | €21,427 | €16,521 | -€4,906 | -22.9% |
| Credit institutions | 430/8 | €21,427 | €16,521 | -€4,906 | -22.9% |
| Trade debts | 44 | €44,456 | €52,611 | +€8,155 | +18.3% |
| Suppliers | 440/4 | €44,456 | €52,611 | +€8,155 | +18.3% |
| Taxes, remuneration and social security | 45 | €18,095 | €26,524 | +€8,429 | +46.6% |
| Taxes | 450/3 | €16,645 | €25,074 | +€8,429 | +50.6% |
| Remuneration and social security | 454/9 | €1,450 | €1,450 | = | 0.0% |
| Other amounts payable | 47/48 | - | €58,923 | +€58,923 | |
| Remuneration, social security and pensions | 62 | €2,179 | €90 | -€2,088 | -95.9% |
| Other operating charges | 640/8 | €1,426 | €1,419 | -€7 | -0.5% |
| Gross operating margin | 9900 | €49,432 | €46,067 | -€3,365 | -6.8% |
| Operating profit (loss) | 9901 | €45,827 | €44,557 | -€1,270 | -2.8% |
| Financial income | 75/76B | €13 | €3 | -€10 | -78.5% |
| Recurring financial income | 75 | €13 | €3 | -€10 | -78.5% |
| Financial charges | 65/66B | €5,848 | €10,487 | +€4,638 | +79.3% |
| Recurring financial charges | 65 | €5,848 | €10,487 | +€4,638 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | €39,992 | €34,073 | -€5,918 | -14.8% |
| Income taxes | 67/77 | €14,023 | €11,073 | -€2,950 | -21.0% |
| Profit (loss) for the period | 9904 | €25,969 | €23,000 | -€2,969 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,969 | €23,000 | -€2,969 | -11.4% |
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 17 October 2026 via checked.be.