Lassaut: 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.
What changed
Lassaut
NACE 56.111, Full-service restaurants
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€8,173
2025 · €58,988-€50,815
Equity
€1.1m
2025 · €1.0m+€8,173
Cash
€37,904
2025 · €38,657-€753
Balance sheet total
€1.4m
2025 · €1.5m-€26,282
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€34,868
down €34,868 (-64.0%), from €54,499 to €19,631
Income statement
- Gross operating margin -€46,730
down €46,730 (-48.6%), from €96,120 to €49,390
- Other operating charges +€3,765
up €3,765 (+92.3%), from €4,078 to €7,843
- Depreciation +€1,416
up €1,416 (+5.9%), from €23,820 to €25,236
- Financial charges -€1,005
down €1,005 (-11.3%), from €8,914 to €7,909
From the 2025 result to the 2026 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.
Result 2025
€58,988
Gross operating margin
-€46,730
Depreciation
-€1,416
Other operating charges
-€3,765
Financial income
-€10
Financial charges
+€1,005
Taxes
+€102
Result 2026
€8,173
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€43,354
Investment
-€10,581
Financing
-€33,527
Cash 2025
€38,657
From operations (derived)
+€43,354
Net result for the year
+€8,173
Depreciation
+€25,236
Receivables within one year
+€10,865
Smaller working-capital items
-€58
Trade debts
+€2,844
Tax, wage and social debts
-€2,698
Advances received
+€4,000
Other debts
-€5,008
Investment (derived)
-€10,581
Investment in fixed assets (net)
-€10,581
Financing
-€33,527
Debts after one year
-€34,868
Current portion of long-term debt
+€1,341
Cash 2026
€37,904
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,468,695 | €1,442,414 | -€26,282 | -1.8% |
| Fixed assets | 21/28 | €1,413,700 | €1,399,045 | -€14,655 | -1.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,413,699 | €1,399,044 | -€14,655 | -1.0% |
| Land and buildings | 22 | €1,411,179 | €1,389,620 | -€21,559 | -1.5% |
| Plant, machinery and equipment | 23 | €2,521 | €9,424 | +€6,903 | +274% |
| Current assets | 29/58 | €54,995 | €43,369 | -€11,626 | -21.1% |
| Amounts receivable within one year | 40/41 | €11,566 | €701 | -€10,865 | -93.9% |
| Trade receivables | 40 | €11,566 | €0 | -€11,566 | -100% |
| Other amounts receivable | 41 | - | €701 | +€701 | |
| Cash at bank and in hand | 54/58 | €38,657 | €37,904 | -€753 | -1.9% |
| Deferred charges and accrued income | 490/1 | €4,772 | €4,764 | -€8 | -0.2% |
| Total equity and liabilities | 10/49 | €1,468,695 | €1,442,414 | -€26,282 | -1.8% |
| Equity | 10/15 | €1,045,131 | €1,053,304 | +€8,173 | +0.8% |
| Contributions | 10/11 | €1,062,200 | €1,062,200 | = | 0.0% |
| Reserves | 13 | €8,335 | €8,335 | = | 0.0% |
| Distributable reserves | 133 | €8,335 | €8,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,404 | -€17,231 | +€8,173 | +32.2% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €413,564 | €379,109 | -€34,455 | -8.3% |
| Amounts payable after more than one year | 17 | €54,499 | €19,631 | -€34,868 | -64.0% |
| Financial debts | 170/4 | €54,499 | €19,631 | -€34,868 | -64.0% |
| Amounts payable within one year | 42/48 | €358,999 | €359,478 | +€479 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €33,527 | €34,868 | +€1,341 | +4.0% |
| Trade debts | 44 | €3,842 | €6,686 | +€2,844 | +74.0% |
| Suppliers | 440/4 | €3,842 | €6,686 | +€2,844 | +74.0% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €6,984 | €4,286 | -€2,698 | -38.6% |
| Taxes | 450/3 | €6,984 | €4,286 | -€2,698 | -38.6% |
| Other amounts payable | 47/48 | €314,647 | €309,638 | -€5,008 | -1.6% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,820 | €25,236 | +€1,416 | +5.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €4,078 | €7,843 | +€3,765 | +92.3% |
| Gross operating margin | 9900 | €96,120 | €49,390 | -€46,730 | -48.6% |
| Operating profit (loss) | 9901 | €68,222 | €16,311 | -€51,911 | -76.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.7% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.7% |
| Financial charges | 65/66B | €8,914 | €7,909 | -€1,005 | -11.3% |
| Recurring financial charges | 65 | €8,914 | €7,909 | -€1,005 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €59,318 | €8,402 | -€50,916 | -85.8% |
| Income taxes | 67/77 | €330 | €229 | -€102 | -30.7% |
| Profit (loss) for the period | 9904 | €58,988 | €8,173 | -€50,815 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,988 | €8,173 | -€50,815 | -86.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.