E-LEZ: 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.
E-LEZ
Largest movements
- Receivables after one year -€307,397
down €307,397 (-100%), from €307,397 to €0
- Receivables within one year -€183,945
down €183,945 (-79.4%), from €231,704 to €47,759
of which Trade receivables: -€222,469
- Stocks and contracts +€27,000
up €27,000 (+63.0%), from €42,872 to €69,872
- Profit (loss) carried forward -€363,717
down €363,717, from €0 to -€363,717
- Reserves -€109,879
down €109,879 (-100%), from €109,879 to €0
- Other operating charges +€181,967
up €181,967 (+46,979%), from €387 to €182,354
- Financial charges -€5,776
down €5,776, from €104 to -€5,671
- Gross operating margin -€1,316
down €1,316 (-11.2%), from €11,800 to €10,484
- Financial income -€1,040
down €1,040 (-33.3%), from €3,125 to €2,085
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 | €618,526 | €149,149 | -€469,377 | -75.9% |
| Current assets | 29/58 | €618,526 | €149,149 | -€469,377 | -75.9% |
| Amounts receivable after more than one year | 29 | €307,397 | €0 | -€307,397 | -100% |
| Other amounts receivable | 291 | €307,397 | €0 | -€307,397 | -100% |
| Stocks and contracts in progress | 3 | €42,872 | €69,872 | +€27,000 | +63.0% |
| Stocks | 30/36 | €42,872 | €69,872 | +€27,000 | +63.0% |
| Amounts receivable within one year | 40/41 | €231,704 | €47,759 | -€183,945 | -79.4% |
| Trade receivables | 40 | €226,864 | €4,395 | -€222,469 | -98.1% |
| Other amounts receivable | 41 | €4,840 | €43,363 | +€38,524 | +796% |
| Cash at bank and in hand | 54/58 | €36,554 | €31,519 | -€5,035 | -13.8% |
| Total equity and liabilities | 10/49 | €618,526 | €149,149 | -€469,377 | -75.9% |
| Equity | 10/15 | €112,879 | -€360,717 | -€473,595 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €109,879 | €0 | -€109,879 | -100% |
| Distributable reserves | 133 | €109,879 | €0 | -€109,879 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€363,717 | -€363,717 | |
| Amounts payable | 17/49 | €505,648 | €509,866 | +€4,218 | +0.8% |
| Amounts payable within one year | 42/48 | €505,648 | €509,866 | +€4,218 | +0.8% |
| Trade debts | 44 | €1,701 | €325 | -€1,376 | -80.9% |
| Suppliers | 440/4 | €1,701 | €325 | -€1,376 | -80.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €503,947 | €509,541 | +€5,594 | +1.1% |
| Non-recurring operating income | 76A | €12,500 | €0 | -€12,500 | -100% |
| Other operating charges | 640/8 | €387 | €182,354 | +€181,967 | +46,979% |
| Non-recurring operating charges | 66A | - | €309,481 | +€309,481 | |
| Gross operating margin | 9900 | €11,800 | €10,484 | -€1,316 | -11.2% |
| Operating profit (loss) | 9901 | €11,413 | -€481,352 | -€492,765 | |
| Financial income | 75/76B | €3,125 | €2,085 | -€1,040 | -33.3% |
| Recurring financial income | 75 | €3,125 | €2,085 | -€1,040 | -33.3% |
| Financial charges | 65/66B | €104 | -€5,671 | -€5,776 | |
| Recurring financial charges | 65 | €104 | -€5,671 | -€5,776 | |
| Profit (loss) for the period before taxes | 9903 | €14,433 | -€473,595 | -€488,029 | |
| Profit (loss) for the period | 9904 | €14,433 | -€473,595 | -€488,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,433 | -€473,595 | -€488,029 |
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.