LAUXIA: 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
LAUXIA
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€555
2024 · €15,928-€15,373
Equity
€496,378
2024 · €495,823+€555
Cash
€133,435
2024 · €165,116-€31,682
Balance sheet total
€1.1m
2024 · €1.2m-€44,984
Largest movements
Assets
- Tangible fixed assets -€65,425
down €65,425 (-20.4%), from €319,985 to €254,559
of which Plant, machinery and equipment: -€34,122
- Receivables within one year +€42,080
up €42,080 (+7.5%), from €564,198 to €606,279
of which Other amounts receivable: +€52,150
- Deferred charges and accrued income +€32,129
up €32,129 (+105%), from €30,702 to €62,831
- Cash -€31,682
down €31,682 (-19.2%), from €165,116 to €133,435
mainly Receivables within one year (-€42,080) and Trade debts (-€32,257)
- Receivables after one year -€22,195
down €22,195 (-100%), from €22,195 to €0
Equity and liabilities
- Trade debts -€32,257
down €32,257 (-8.9%), from €363,151 to €330,894
- Debts after one year -€23,436
down €23,436 (-37.8%), from €62,023 to €38,588
- Tax, wage and social debts +€15,437
up €15,437 (+12.0%), from €128,654 to €144,091
of which Remuneration and social security: +€13,857
Income statement
- Turnover +€305,876
up €305,876 (+6.2%), from €4.9m to €5.2m
- Goods and materials +€125,237
up €125,237 (+9.7%), from €1.3m to €1.4m
of which Purchases: +€124,459
- Services and other goods +€123,200
up €123,200 (+4.5%), from €2.7m to €2.8m
- Staff costs +€78,270
up €78,270 (+7.4%), from €1.1m to €1.1m
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.
Result 2024
€15,928
Turnover
+€305,876
Other operating income
-€20,188
Goods and materials
-€125,237
Services and other goods
-€123,200
Staff costs
-€78,270
Depreciation
+€18,734
Other operating charges
+€3,204
Other operating items
-€3,897
Financial income
-€785
Financial charges
+€576
Taxes
+€7,813
Result 2025
€555
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€22,079
Investment
-€24,551
Financing
-€29,209
Cash 2024
€165,116
From operations (derived)
+€22,079
Net result for the year
+€555
Depreciation
+€92,020
Receivables after one year
+€22,195
Stocks and contracts
-€2,151
Receivables within one year
-€42,080
Deferred charges and accrued income
-€32,129
Trade debts
-€32,257
Tax, wage and social debts
+€15,437
Other debts
+€279
Accrued charges and deferred income
+€212
Investment (derived)
-€24,551
Investment in fixed assets (net)
-€24,551
Financing
-€29,209
Debts after one year
-€23,436
Current portion of long-term debt
-€5,773
Cash 2025
€133,435
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,159,028 | €1,114,044 | -€44,984 | -3.9% |
| Fixed assets | 21/28 | €357,834 | €290,366 | -€67,468 | -18.9% |
| Intangible fixed assets | 21 | €37,553 | €35,510 | -€2,043 | -5.4% |
| Tangible fixed assets | 22/27 | €319,985 | €254,559 | -€65,425 | -20.4% |
| Land and buildings | 22 | €89,867 | €62,847 | -€27,020 | -30.1% |
| Plant, machinery and equipment | 23 | €211,698 | €177,576 | -€34,122 | -16.1% |
| Furniture and vehicles | 24 | €18,419 | €14,136 | -€4,283 | -23.3% |
| Financial fixed assets | 28 | €296 | €296 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €198 | €198 | = | 0.0% |
| Participating interests | 282 | €198 | €198 | = | 0.0% |
| Other financial fixed assets | 284/8 | €98 | €98 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €801,194 | €823,678 | +€22,485 | +2.8% |
| Amounts receivable after more than one year | 29 | €22,195 | €0 | -€22,195 | -100% |
| Other amounts receivable | 291 | €22,195 | €0 | -€22,195 | -100% |
| Stocks and contracts in progress | 3 | €18,982 | €21,133 | +€2,151 | +11.3% |
| Stocks | 30/36 | €18,982 | €21,133 | +€2,151 | +11.3% |
| Goods purchased for resale | 34 | €18,982 | €21,133 | +€2,151 | +11.3% |
| Amounts receivable within one year | 40/41 | €564,198 | €606,279 | +€42,080 | +7.5% |
| Trade receivables | 40 | €52,514 | €42,444 | -€10,070 | -19.2% |
| Other amounts receivable | 41 | €511,685 | €563,834 | +€52,150 | +10.2% |
| Cash at bank and in hand | 54/58 | €165,116 | €133,435 | -€31,682 | -19.2% |
| Deferred charges and accrued income | 490/1 | €30,702 | €62,831 | +€32,129 | +105% |
| Total equity and liabilities | 10/49 | €1,159,028 | €1,114,044 | -€44,984 | -3.9% |
| Equity | 10/15 | €495,823 | €496,378 | +€555 | +0.1% |
| Contributions | 10/11 | €111,555 | €111,555 | = | 0.0% |
| Reserves | 13 | €579 | €579 | = | 0.0% |
| Tax-exempt reserves | 132 | €579 | €579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,689 | €384,244 | +€555 | +0.1% |
| Amounts payable | 17/49 | €663,204 | €617,666 | -€45,538 | -6.9% |
| Amounts payable after more than one year | 17 | €62,023 | €38,588 | -€23,436 | -37.8% |
| Financial debts | 170/4 | €62,023 | €38,588 | -€23,436 | -37.8% |
| Credit institutions | 173 | €62,023 | €38,588 | -€23,436 | -37.8% |
| Amounts payable within one year | 42/48 | €599,941 | €577,627 | -€22,314 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €30,643 | €24,870 | -€5,773 | -18.8% |
| Trade debts | 44 | €363,151 | €330,894 | -€32,257 | -8.9% |
| Suppliers | 440/4 | €363,151 | €330,894 | -€32,257 | -8.9% |
| Taxes, remuneration and social security | 45 | €128,654 | €144,091 | +€15,437 | +12.0% |
| Taxes | 450/3 | €1,327 | €2,907 | +€1,580 | +119% |
| Remuneration and social security | 454/9 | €127,327 | €141,184 | +€13,857 | +10.9% |
| Other amounts payable | 47/48 | €77,492 | €77,771 | +€279 | +0.4% |
| Accrued charges and deferred income | 492/3 | €1,240 | €1,452 | +€212 | +17.1% |
| Operating income | 70/76A | €5,255,024 | €5,540,711 | +€285,687 | +5.4% |
| Turnover | 70 | €4,902,773 | €5,208,649 | +€305,876 | +6.2% |
| Other operating income | 74 | €352,251 | €332,063 | -€20,188 | -5.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €5,217,532 | €5,526,197 | +€308,665 | +5.9% |
| Goods for resale, raw materials and consumables | 60 | €1,295,953 | €1,421,189 | +€125,237 | +9.7% |
| Purchases | 600/8 | €1,298,881 | €1,423,341 | +€124,459 | +9.6% |
| Change in stocks: decrease (increase) | 609 | -€2,929 | -€2,151 | +€777 | +26.5% |
| Services and other goods | 61 | €2,717,351 | €2,840,551 | +€123,200 | +4.5% |
| Remuneration, social security and pensions | 62 | €1,063,314 | €1,141,584 | +€78,270 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,754 | €92,020 | -€18,734 | -16.9% |
| Other operating charges | 640/8 | €30,161 | €26,957 | -€3,204 | -10.6% |
| Non-recurring operating charges | 66A | - | €3,897 | +€3,897 | |
| Operating profit (loss) | 9901 | €37,492 | €14,514 | -€22,978 | -61.3% |
| Financial income | 75/76B | €2,388 | €1,603 | -€785 | -32.9% |
| Recurring financial income | 75 | €2,388 | €1,603 | -€785 | -32.9% |
| Income from current assets | 751 | €2,344 | €1,450 | -€894 | -38.1% |
| Other financial income | 752/9 | €44 | €153 | +€109 | +245% |
| Financial charges | 65/66B | €4,793 | €4,217 | -€576 | -12.0% |
| Recurring financial charges | 65 | €4,793 | €4,217 | -€576 | -12.0% |
| Debt charges | 650 | €1,893 | €1,285 | -€608 | -32.1% |
| Other financial charges | 652/9 | €2,899 | €2,932 | +€32 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €35,087 | €11,900 | -€23,187 | -66.1% |
| Income taxes | 67/77 | €19,159 | €11,346 | -€7,813 | -40.8% |
| Taxes | 670/3 | €19,200 | €11,346 | -€7,854 | -40.9% |
| Tax adjustments and reversals of tax provisions | 77 | €41 | €0 | -€41 | -100% |
| Profit (loss) for the period | 9904 | €15,928 | €555 | -€15,373 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,928 | €555 | -€15,373 | -96.5% |
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 22 October 2026 via checked.be.