IMMO LANERA: 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.
IMMO LANERA
Largest movements
- Receivables within one year +€16,408
up €16,408 (+50.6%), from €32,442 to €48,850
of which Trade receivables: +€33,803
- Cash +€7,502
up €7,502 (+25.2%), from €29,758 to €37,260
mainly Net result for the year (+€16,890) and Tax, wage and social debts (+€7,054)
- Tangible fixed assets -€3,408
down €3,408 (-37.7%), from €9,045 to €5,637
of which Furniture and vehicles: -€3,041
- Intangible fixed assets +€1,722
new in 2025: €1,722
- Profit (loss) carried forward +€16,890
up €16,890 (+58.9%), from €28,674 to €45,565
- Tax, wage and social debts +€7,054
up €7,054 (+46.5%), from €15,157 to €22,212
of which Taxes: +€5,498
- Debts after one year -€4,679
down €4,679 (-27.0%), from €17,310 to €12,630
- Trade debts +€2,736
up €2,736 (+84.6%), from €3,232 to €5,969
- Gross operating margin -€6,030
down €6,030 (-15.3%), from €39,397 to €33,367
- Staff costs +€5,811
new in 2025: €5,811
- Taxes -€4,845
down €4,845 (-46.0%), from €10,535 to €5,690
- Depreciation +€2,506
up €2,506 (+212.5%), from €1,180 to €3,686
- Financial charges +€809
up €809 (+218.2%), from €371 to €1,180
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.
Cash bridge derived
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 | €71,666 | €94,193 | +€22,527 | +31.4% |
| Fixed assets | 21/28 | €9,045 | €7,359 | -€1,686 | -18.6% |
| Intangible fixed assets | 21 | - | €1,722 | +€1,722 | |
| Tangible fixed assets | 22/27 | €9,045 | €5,637 | -€3,408 | -37.7% |
| Plant, machinery and equipment | 23 | €1,069 | €701 | -€367 | -34.4% |
| Furniture and vehicles | 24 | €7,976 | €4,935 | -€3,041 | -38.1% |
| Current assets | 29/58 | €62,621 | €86,833 | +€24,213 | +38.7% |
| Amounts receivable within one year | 40/41 | €32,442 | €48,850 | +€16,408 | +50.6% |
| Trade receivables | 40 | €9,886 | €43,690 | +€33,803 | +341.9% |
| Other amounts receivable | 41 | €22,555 | €5,160 | -€17,396 | -77.1% |
| Cash at bank and in hand | 54/58 | €29,758 | €37,260 | +€7,502 | +25.2% |
| Deferred charges and accrued income | 490/1 | €421 | €723 | +€303 | +72.0% |
| Total equity and liabilities | 10/49 | €71,666 | €94,193 | +€22,527 | +31.4% |
| Equity | 10/15 | €30,674 | €47,565 | +€16,890 | +55.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,674 | €45,565 | +€16,890 | +58.9% |
| Amounts payable | 17/49 | €40,991 | €46,628 | +€5,636 | +13.8% |
| Amounts payable after more than one year | 17 | €17,310 | €12,630 | -€4,679 | -27.0% |
| Financial debts | 170/4 | €17,310 | €12,630 | -€4,679 | -27.0% |
| Amounts payable within one year | 42/48 | €23,682 | €33,997 | +€10,316 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €4,433 | €4,679 | +€246 | +5.6% |
| Trade debts | 44 | €3,232 | €5,969 | +€2,736 | +84.6% |
| Suppliers | 440/4 | €3,232 | €5,969 | +€2,736 | +84.6% |
| Taxes, remuneration and social security | 45 | €15,157 | €22,212 | +€7,054 | +46.5% |
| Taxes | 450/3 | €15,157 | €20,655 | +€5,498 | +36.3% |
| Remuneration and social security | 454/9 | - | €1,556 | +€1,556 | |
| Other amounts payable | 47/48 | €859 | €1,138 | +€279 | +32.5% |
| Remuneration, social security and pensions | 62 | - | €5,811 | +€5,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180 | €3,686 | +€2,506 | +212.5% |
| Other operating charges | 640/8 | €301 | €445 | +€144 | +47.7% |
| Gross operating margin | 9900 | €39,397 | €33,367 | -€6,030 | -15.3% |
| Operating profit (loss) | 9901 | €37,916 | €23,424 | -€14,492 | -38.2% |
| Financial income | 75/76B | €409 | €336 | -€73 | -17.9% |
| Recurring financial income | 75 | €409 | €336 | -€73 | -17.9% |
| Financial charges | 65/66B | €371 | €1,180 | +€809 | +218.2% |
| Recurring financial charges | 65 | €371 | €1,180 | +€809 | +218.2% |
| Profit (loss) for the period before taxes | 9903 | €37,955 | €22,580 | -€15,374 | -40.5% |
| Income taxes | 67/77 | €10,535 | €5,690 | -€4,845 | -46.0% |
| Profit (loss) for the period | 9904 | €27,419 | €16,890 | -€10,529 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,419 | €16,890 | -€10,529 | -38.4% |
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 9 October 2026 via checked.be.