LAINOR: what changed
Two fiscal 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.
LAINOR
Largest movements
- Receivables within one year -€755
down €755 (-3.6%), from €20,827 to €20,072
of which Other amounts receivable: -€755
- Profit (loss) carried forward -€755
down €755 (-3.6%), from -€21,086 to -€21,841
- Other operating charges -€4,515
no longer reported in 2024 (was €4,515)
- Purchases and services +€93
up €93 (+4.7%), from €1,991 to €2,084
- Gross operating margin +€63
up €63 (+7.7%), from -€818 to -€755
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 | €21,296 | €20,541 | -€755 | -3.5% |
| Fixed assets | 21/28 | €397 | €397 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €397 | €397 | = | 0.0% |
| Current assets | 29/58 | €20,899 | €20,144 | -€755 | -3.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,827 | €20,072 | -€755 | -3.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €20,827 | €20,072 | -€755 | -3.6% |
| Cash at bank and in hand | 54/58 | €72 | €72 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,296 | €20,541 | -€755 | -3.5% |
| Equity | 10/15 | €12,721 | €11,967 | -€755 | -5.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | - | €6,197 | +€6,197 | |
| Other | 1109/19 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €27,610 | €27,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,751 | €25,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,086 | -€21,841 | -€755 | -3.6% |
| Provisions and deferred taxes | 16 | €8,574 | €8,574 | = | 0.0% |
| Deferred taxes | 168 | €8,574 | €8,574 | = | 0.0% |
| Amounts payable | 17/49 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,991 | €2,084 | +€93 | +4.7% |
| Other operating charges | 640/8 | €4,515 | - | -€4,515 | |
| Gross operating margin | 9900 | -€818 | -€755 | +€63 | +7.7% |
| Operating profit (loss) | 9901 | -€5,333 | -€755 | +€4,578 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,333 | -€755 | +€4,578 | +85.8% |
| Profit (loss) for the period | 9904 | -€5,333 | -€755 | +€4,578 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,333 | -€755 | +€4,578 | +85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.