Bryan Lanove: 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.
Bryan Lanove
Largest movements
- Receivables within one year +€78,648
up €78,648 (+251.6%), from €31,259 to €109,907
of which Other amounts receivable: +€96,037
- Cash -€26,003
down €26,003 (-38.3%), from €67,832 to €41,829
mainly Receivables within one year (-€78,648) and Investment in fixed assets (net) (-€4,695)
- Tangible fixed assets +€3,445
up €3,445 (+344.5%), from €1,000 to €4,445
of which Plant, machinery and equipment: +€3,979
- Reserves +€35,084
up €35,084 (+51.4%), from €68,211 to €103,296
- Advances received +€15,713
new in 2024: €15,713
- Trade debts +€3,399
up €3,399 (+178.0%), from €1,910 to €5,308
- Tax, wage and social debts +€1,572
up €1,572 (+5.7%), from €27,792 to €29,363
- Gross operating margin -€39,790
down €39,790 (-46.2%), from €86,135 to €46,345
- Taxes -€7,839
down €7,839 (-44.2%), from €17,737 to €9,898
- Depreciation +€1,249
new in 2024: €1,249
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.
Cash bridge derived
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 | €100,412 | €156,180 | +€55,768 | +55.5% |
| Fixed assets | 21/28 | €1,000 | €4,445 | +€3,445 | +344.5% |
| Tangible fixed assets | 22/27 | €1,000 | €4,445 | +€3,445 | +344.5% |
| Plant, machinery and equipment | 23 | - | €3,979 | +€3,979 | |
| Furniture and vehicles | 24 | €1,000 | €466 | -€534 | -53.4% |
| Current assets | 29/58 | €99,412 | €151,735 | +€52,323 | +52.6% |
| Amounts receivable within one year | 40/41 | €31,259 | €109,907 | +€78,648 | +251.6% |
| Trade receivables | 40 | €25,227 | €7,838 | -€17,389 | -68.9% |
| Other amounts receivable | 41 | €6,031 | €102,068 | +€96,037 | +1592.3% |
| Cash at bank and in hand | 54/58 | €67,832 | €41,829 | -€26,003 | -38.3% |
| Deferred charges and accrued income | 490/1 | €322 | - | -€322 | |
| Total equity and liabilities | 10/49 | €100,412 | €156,180 | +€55,768 | +55.5% |
| Equity | 10/15 | €69,211 | €104,296 | +€35,084 | +50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €68,211 | €103,296 | +€35,084 | +51.4% |
| Distributable reserves | 133 | €68,211 | €103,296 | +€35,084 | +51.4% |
| Amounts payable | 17/49 | €31,201 | €51,885 | +€20,684 | +66.3% |
| Amounts payable within one year | 42/48 | €29,701 | €50,385 | +€20,684 | +69.6% |
| Trade debts | 44 | €1,910 | €5,308 | +€3,399 | +178.0% |
| Suppliers | 440/4 | €1,910 | €5,308 | +€3,399 | +178.0% |
| Advances received on contracts in progress | 46 | - | €15,713 | +€15,713 | |
| Taxes, remuneration and social security | 45 | €27,792 | €29,363 | +€1,572 | +5.7% |
| Taxes | 450/3 | €27,792 | €29,363 | +€1,572 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,249 | +€1,249 | |
| Other operating charges | 640/8 | €152 | €227 | +€75 | +49.4% |
| Gross operating margin | 9900 | €86,135 | €46,345 | -€39,790 | -46.2% |
| Operating profit (loss) | 9901 | €85,983 | €44,869 | -€41,114 | -47.8% |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | €34 | €2 | -€32 | -94.9% |
| Recurring financial charges | 65 | €34 | €2 | -€32 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €85,949 | €44,983 | -€40,966 | -47.7% |
| Income taxes | 67/77 | €17,737 | €9,898 | -€7,839 | -44.2% |
| Profit (loss) for the period | 9904 | €68,211 | €35,084 | -€33,127 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,211 | €35,084 | -€33,127 | -48.6% |
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 11 October 2026 via checked.be.