Lasbaguette: 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.
Lasbaguette
Largest movements
- Tangible fixed assets +€17,548
up €17,548 (+285%), from €6,157 to €23,705
of which Other tangible fixed assets: +€21,000
- Receivables within one year -€4,462
down €4,462 (-11.0%), from €40,681 to €36,220
of which Trade receivables: -€7,713
- Cash +€1,927
up €1,927 (+740%), from €260 to €2,187
mainly Current portion of long-term debt (+€16,791) and Net result for the year (+€11,030)
- Current portion of long-term debt +€16,791
new in 2024: €16,791
- Other debts -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Trade debts -€4,919
down €4,919 (-55.2%), from €8,904 to €3,986
- Tax, wage and social debts +€3,999
up €3,999 (+31.2%), from €12,815 to €16,814
of which Taxes: +€3,500
- Debts after one year +€3,500
new in 2024: €3,500
- Gross operating margin -€3,377
down €3,377 (-5.9%), from €57,244 to €53,867
- Staff costs -€2,876
down €2,876 (-7.2%), from €39,725 to €36,849
- Financial income +€1,769
up €1,769 (+2,104%), from €84 to €1,854
- Taxes -€1,706
down €1,706 (-66.2%), from €2,578 to €872
- Financial charges +€1,044
up €1,044 (+154%), from €680 to €1,723
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,013 | €63,423 | +€15,410 | +32.1% |
| Fixed assets | 21/28 | €7,035 | €24,483 | +€17,448 | +248% |
| Intangible fixed assets | 21 | €878 | €778 | -€100 | -11.4% |
| Tangible fixed assets | 22/27 | €6,157 | €23,705 | +€17,548 | +285% |
| Plant, machinery and equipment | 23 | €6,157 | €2,705 | -€3,452 | -56.1% |
| Other tangible fixed assets | 26 | - | €21,000 | +€21,000 | |
| Current assets | 29/58 | €40,978 | €38,939 | -€2,039 | -5.0% |
| Amounts receivable within one year | 40/41 | €40,681 | €36,220 | -€4,462 | -11.0% |
| Trade receivables | 40 | €12,205 | €4,493 | -€7,713 | -63.2% |
| Other amounts receivable | 41 | €28,476 | €31,727 | +€3,251 | +11.4% |
| Cash at bank and in hand | 54/58 | €260 | €2,187 | +€1,927 | +740% |
| Deferred charges and accrued income | 490/1 | €37 | €533 | +€496 | +1,349% |
| Total equity and liabilities | 10/49 | €48,013 | €63,423 | +€15,410 | +32.1% |
| Equity | 10/15 | €11,251 | €12,281 | +€1,030 | +9.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,251 | €10,281 | +€1,030 | +11.1% |
| Distributable reserves | 133 | €9,251 | €10,281 | +€1,030 | +11.1% |
| Amounts payable | 17/49 | €36,762 | €51,142 | +€14,380 | +39.1% |
| Amounts payable after more than one year | 17 | - | €3,500 | +€3,500 | |
| Financial debts | 170/4 | - | €3,500 | +€3,500 | |
| Amounts payable within one year | 42/48 | €36,762 | €47,642 | +€10,880 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,791 | +€16,791 | |
| Financial debts | 43 | €43 | €52 | +€9 | +20.2% |
| Credit institutions | 430/8 | €43 | €52 | +€9 | +20.2% |
| Trade debts | 44 | €8,904 | €3,986 | -€4,919 | -55.2% |
| Suppliers | 440/4 | €8,904 | €3,986 | -€4,919 | -55.2% |
| Taxes, remuneration and social security | 45 | €12,815 | €16,814 | +€3,999 | +31.2% |
| Taxes | 450/3 | €10,924 | €14,424 | +€3,500 | +32.0% |
| Remuneration and social security | 454/9 | €1,891 | €2,390 | +€499 | +26.4% |
| Other amounts payable | 47/48 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Remuneration, social security and pensions | 62 | €39,725 | €36,849 | -€2,876 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,321 | €4,362 | +€42 | +1.0% |
| Other operating charges | 640/8 | €774 | €884 | +€110 | +14.2% |
| Gross operating margin | 9900 | €57,244 | €53,867 | -€3,377 | -5.9% |
| Operating profit (loss) | 9901 | €12,424 | €11,772 | -€653 | -5.3% |
| Financial income | 75/76B | €84 | €1,854 | +€1,769 | +2,104% |
| Recurring financial income | 75 | €84 | €1,854 | +€1,769 | +2,104% |
| Financial charges | 65/66B | €680 | €1,723 | +€1,044 | +154% |
| Recurring financial charges | 65 | €680 | €1,723 | +€1,044 | +154% |
| Profit (loss) for the period before taxes | 9903 | €11,829 | €11,902 | +€73 | +0.6% |
| Income taxes | 67/77 | €2,578 | €872 | -€1,706 | -66.2% |
| Profit (loss) for the period | 9904 | €9,251 | €11,030 | +€1,779 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,251 | €11,030 | +€1,779 | +19.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.