LASAGNI: 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.
LASAGNI
Largest movements
- Receivables within one year -€23,694
down €23,694 (-88.9%), from €26,659 to €2,966
of which Other amounts receivable: -€18,668
- Cash +€19,260
up €19,260 (+147%), from €13,059 to €32,319
mainly Receivables within one year (+€23,694) and Depreciation (+€287)
- Trade debts -€3,918
down €3,918 (-76.5%), from €5,124 to €1,206
- Tax, wage and social debts -€834
down €834 (-11.5%), from €7,273 to €6,439
- Gross operating margin -€7,823
down €7,823 (-67.7%), from €11,549 to €3,726
- Depreciation -€3,600
down €3,600 (-92.6%), from €3,887 to €287
- Taxes -€1,052
down €1,052 (-99.2%), from €1,060 to €8
- Staff costs +€580
up €580 (+71.1%), from €816 to €1,396
- Other operating charges +€399
up €399 (+28.3%), from €1,409 to €1,808
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 | €57,119 | €52,398 | -€4,721 | -8.3% |
| Fixed assets | 21/28 | €10,400 | €10,114 | -€287 | -2.8% |
| Tangible fixed assets | 22/27 | €10,400 | €10,114 | -€287 | -2.8% |
| Land and buildings | 22 | €10,400 | €10,114 | -€287 | -2.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €46,719 | €42,285 | -€4,434 | -9.5% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,659 | €2,966 | -€23,694 | -88.9% |
| Trade receivables | 40 | €7,220 | €2,194 | -€5,026 | -69.6% |
| Other amounts receivable | 41 | €19,439 | €771 | -€18,668 | -96.0% |
| Cash at bank and in hand | 54/58 | €13,059 | €32,319 | +€19,260 | +147% |
| Total equity and liabilities | 10/49 | €57,119 | €52,398 | -€4,721 | -8.3% |
| Equity | 10/15 | €44,722 | €44,752 | +€31 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,271 | €24,301 | +€31 | +0.1% |
| Amounts payable | 17/49 | €12,397 | €7,646 | -€4,751 | -38.3% |
| Amounts payable within one year | 42/48 | €12,397 | €7,646 | -€4,751 | -38.3% |
| Trade debts | 44 | €5,124 | €1,206 | -€3,918 | -76.5% |
| Suppliers | 440/4 | €5,124 | €1,206 | -€3,918 | -76.5% |
| Taxes, remuneration and social security | 45 | €7,273 | €6,439 | -€834 | -11.5% |
| Taxes | 450/3 | €7,273 | €6,439 | -€834 | -11.5% |
| Remuneration, social security and pensions | 62 | €816 | €1,396 | +€580 | +71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,887 | €287 | -€3,600 | -92.6% |
| Other operating charges | 640/8 | €1,409 | €1,808 | +€399 | +28.3% |
| Gross operating margin | 9900 | €11,549 | €3,726 | -€7,823 | -67.7% |
| Operating profit (loss) | 9901 | €5,437 | €235 | -€5,202 | -95.7% |
| Financial income | 75/76B | €65 | €24 | -€41 | -62.5% |
| Recurring financial income | 75 | €65 | €24 | -€41 | -62.5% |
| Financial charges | 65/66B | €200 | €221 | +€20 | +10.1% |
| Recurring financial charges | 65 | €200 | €221 | +€20 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €5,302 | €39 | -€5,263 | -99.3% |
| Income taxes | 67/77 | €1,060 | €8 | -€1,052 | -99.2% |
| Profit (loss) for the period | 9904 | €4,242 | €31 | -€4,211 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,242 | €31 | -€4,211 | -99.3% |
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 31 October 2026 via checked.be.