THE LAZY CHEF: 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.
THE LAZY CHEF
Largest movements
- Cash -€10,470
down €10,470 (-36.6%), from €28,612 to €18,142
mainly Other debts (-€7,474) and Net result for the year (-€7,393)
- Deferred charges and accrued income -€8,162
down €8,162 (-83.7%), from €9,754 to €1,592
- Tangible fixed assets -€2,110
down €2,110 (-27.5%), from €7,663 to €5,553
of which Furniture and vehicles: -€2,493
- Receivables within one year +€2,103
up €2,103 (+7.9%), from €26,700 to €28,803
of which Trade receivables: +€3,545
- Other debts -€7,474
down €7,474 (-74.7%), from €10,000 to €2,526
- Profit (loss) carried forward -€7,393
down €7,393 (-14.7%), from €50,399 to €43,006
- Tax, wage and social debts -€3,896
down €3,896 (-75.0%), from €5,192 to €1,295
- Trade debts +€1,867
up €1,867 (+42.5%), from €4,394 to €6,261
- Accrued charges and deferred income -€1,744
down €1,744 (-100%), from €1,744 to €0
- Gross operating margin -€837
down €837 (-49.7%), from -€1,685 to -€2,522
- Other operating charges +€450
up €450 (+51.1%), from €882 to €1,332
- Taxes -€199
down €199 (-77.1%), from €259 to €59
- Financial income +€119
up €119 (+108,627%), from €0 to €120
- Financial charges +€97
up €97 (+34.2%), from €283 to €380
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 | €72,729 | €54,089 | -€18,640 | -25.6% |
| Fixed assets | 21/28 | €7,663 | €5,553 | -€2,110 | -27.5% |
| Tangible fixed assets | 22/27 | €7,663 | €5,553 | -€2,110 | -27.5% |
| Plant, machinery and equipment | 23 | €2,360 | €2,742 | +€382 | +16.2% |
| Furniture and vehicles | 24 | €5,303 | €2,810 | -€2,493 | -47.0% |
| Current assets | 29/58 | €65,066 | €48,537 | -€16,529 | -25.4% |
| Amounts receivable within one year | 40/41 | €26,700 | €28,803 | +€2,103 | +7.9% |
| Trade receivables | 40 | €14,470 | €18,015 | +€3,545 | +24.5% |
| Other amounts receivable | 41 | €12,230 | €10,788 | -€1,442 | -11.8% |
| Cash at bank and in hand | 54/58 | €28,612 | €18,142 | -€10,470 | -36.6% |
| Deferred charges and accrued income | 490/1 | €9,754 | €1,592 | -€8,162 | -83.7% |
| Total equity and liabilities | 10/49 | €72,729 | €54,089 | -€18,640 | -25.6% |
| Equity | 10/15 | €51,399 | €44,006 | -€7,393 | -14.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,399 | €43,006 | -€7,393 | -14.7% |
| Amounts payable | 17/49 | €21,330 | €10,083 | -€11,247 | -52.7% |
| Amounts payable within one year | 42/48 | €19,586 | €10,083 | -€9,503 | -48.5% |
| Trade debts | 44 | €4,394 | €6,261 | +€1,867 | +42.5% |
| Suppliers | 440/4 | €4,394 | €6,261 | +€1,867 | +42.5% |
| Taxes, remuneration and social security | 45 | €5,192 | €1,295 | -€3,896 | -75.0% |
| Taxes | 450/3 | €5,192 | €1,295 | -€3,896 | -75.0% |
| Other amounts payable | 47/48 | €10,000 | €2,526 | -€7,474 | -74.7% |
| Accrued charges and deferred income | 492/3 | €1,744 | €0 | -€1,744 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,150 | €3,219 | +€69 | +2.2% |
| Other operating charges | 640/8 | €882 | €1,332 | +€450 | +51.1% |
| Gross operating margin | 9900 | -€1,685 | -€2,522 | -€837 | -49.7% |
| Operating profit (loss) | 9901 | -€5,717 | -€7,073 | -€1,356 | -23.7% |
| Financial income | 75/76B | €0 | €120 | +€119 | +108,627% |
| Recurring financial income | 75 | €0 | €120 | +€119 | +108,627% |
| Financial charges | 65/66B | €283 | €380 | +€97 | +34.2% |
| Recurring financial charges | 65 | €283 | €380 | +€97 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,000 | -€7,334 | -€1,334 | -22.2% |
| Income taxes | 67/77 | €259 | €59 | -€199 | -77.1% |
| Profit (loss) for the period | 9904 | -€6,259 | -€7,393 | -€1,134 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,259 | -€7,393 | -€1,134 | -18.1% |
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 24 October 2026 via checked.be.