L.A.N.O.Y.E: what changed
What changed
L.A.N.O.Y.E
NACE 90.201, Performing arts by independent artists
filed annual accounts (NBB)
Net result for the year
€8,194
2024 · -€37,236+€45,430
Equity
€413,451
2024 · €405,257+€8,194
Cash
€96,768
2024 · €122,788-€26,020
Balance sheet total
€770,035
2024 · €739,388+€30,647
Largest movements
Assets
- Receivables within one year +€71,369
up €71,369 (+636%), from €11,216 to €82,585
of which Trade receivables: +€66,611
- Cash -€26,020
down €26,020 (-21.2%), from €122,788 to €96,768
mainly Receivables within one year (-€71,369) and Debts after one year (-€27,559)
- Tangible fixed assets -€14,702
down €14,702 (-2.9%), from €506,570 to €491,869
of which Land and buildings: -€19,106
Equity and liabilities
- Other debts +€61,022
up €61,022 (+86.6%), from €70,502 to €131,524
- Debts after one year -€27,559
down €27,559 (-15.2%), from €181,564 to €154,004
- Reserves +€8,194
up €8,194 (+2.4%), from €343,257 to €351,451
of which Distributable reserves: +€14,000
Income statement
- Gross operating margin +€29,455
up €29,455, from -€8,863 to €20,591
- Financial income +€18,368
up €18,368 (+286%), from €6,418 to €24,786
- Financial charges +€2,080
up €2,080 (+25.2%), from €8,263 to €10,343
- Depreciation +€321
up €321 (+1.4%), from €23,255 to €23,576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€37,236
Gross operating margin
+€29,455
Depreciation
-€321
Other operating charges
+€17
Financial income
+€18,368
Financial charges
-€2,080
Taxes
-€8
Result 2025
€8,194
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,311
Investment
-€8,875
Financing
-€29,456
Cash 2024
€122,788
From operations (derived)
+€12,311
Net result for the year
+€8,194
Depreciation
+€23,576
Receivables within one year
-€71,369
Provisions
-€1,935
Trade debts
-€5,750
Other debts
+€61,022
Accrued charges and deferred income
-€1,428
Investment (derived)
-€8,875
Investment in fixed assets (net)
-€8,875
Financing
-€29,456
Debts after one year
-€27,559
Current portion of long-term debt
-€1,897
Cash 2025
€96,768
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €739,388 | €770,035 | +€30,647 | +4.1% |
| Fixed assets | 21/28 | €506,969 | €492,267 | -€14,702 | -2.9% |
| Tangible fixed assets | 22/27 | €506,570 | €491,869 | -€14,702 | -2.9% |
| Land and buildings | 22 | €441,759 | €422,653 | -€19,106 | -4.3% |
| Plant, machinery and equipment | 23 | €64,812 | €69,216 | +€4,404 | +6.8% |
| Financial fixed assets | 28 | €399 | €399 | = | 0.0% |
| Current assets | 29/58 | €232,419 | €277,768 | +€45,349 | +19.5% |
| Amounts receivable within one year | 40/41 | €11,216 | €82,585 | +€71,369 | +636% |
| Trade receivables | 40 | €8,698 | €75,309 | +€66,611 | +766% |
| Other amounts receivable | 41 | €2,519 | €7,276 | +€4,758 | +189% |
| Current investments | 50/53 | €98,415 | €98,415 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,788 | €96,768 | -€26,020 | -21.2% |
| Total equity and liabilities | 10/49 | €739,388 | €770,035 | +€30,647 | +4.1% |
| Equity | 10/15 | €405,257 | €413,451 | +€8,194 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €343,257 | €351,451 | +€8,194 | +2.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,850 | €118,044 | -€5,805 | -4.7% |
| Distributable reserves | 133 | €213,208 | €227,207 | +€14,000 | +6.6% |
| Provisions and deferred taxes | 16 | €41,283 | €39,348 | -€1,935 | -4.7% |
| Deferred taxes | 168 | €41,283 | €39,348 | -€1,935 | -4.7% |
| Amounts payable | 17/49 | €292,847 | €317,236 | +€24,388 | +8.3% |
| Amounts payable after more than one year | 17 | €181,564 | €154,004 | -€27,559 | -15.2% |
| Financial debts | 170/4 | €181,564 | €154,004 | -€27,559 | -15.2% |
| Amounts payable within one year | 42/48 | €109,856 | €163,231 | +€53,376 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €29,456 | €27,559 | -€1,897 | -6.4% |
| Trade debts | 44 | €9,898 | €4,148 | -€5,750 | -58.1% |
| Suppliers | 440/4 | €9,898 | €4,148 | -€5,750 | -58.1% |
| Other amounts payable | 47/48 | €70,502 | €131,524 | +€61,022 | +86.6% |
| Accrued charges and deferred income | 492/3 | €1,428 | - | -€1,428 | |
| Non-recurring operating income | 76A | €1,050 | €840 | -€210 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,255 | €23,576 | +€321 | +1.4% |
| Other operating charges | 640/8 | €4,986 | €4,969 | -€17 | -0.3% |
| Gross operating margin | 9900 | -€8,863 | €20,591 | +€29,455 | |
| Operating profit (loss) | 9901 | -€37,105 | -€7,954 | +€29,150 | +78.6% |
| Financial income | 75/76B | €6,418 | €24,786 | +€18,368 | +286% |
| Recurring financial income | 75 | €6,418 | €24,786 | +€18,368 | +286% |
| Financial charges | 65/66B | €8,263 | €10,343 | +€2,080 | +25.2% |
| Recurring financial charges | 65 | €8,263 | €10,343 | +€2,080 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,950 | €6,489 | +€45,438 | |
| Transfer from deferred taxes | 780 | €1,935 | €1,935 | = | 0.0% |
| Income taxes | 67/77 | €221 | €230 | +€8 | +3.8% |
| Profit (loss) for the period | 9904 | -€37,236 | €8,194 | +€45,430 | |
| Transfer from tax-exempt reserves | 789 | €5,805 | €5,805 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,430 | €14,000 | +€45,430 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.