LAINYL: 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.
LAINYL
Largest movements
- Cash +€266,050
up €266,050 (+125.1%), from €212,627 to €478,677
mainly Net result for the year (+€426,919) and Debts after one year (+€299,891)
- Receivables within one year +€215,629
up €215,629 (+13.0%), from €1.7m to €1.9m
of which Trade receivables: +€245,139
- Stocks and contracts -€151,887
down €151,887 (-12.6%), from €1.2m to €1.1m
of which Stocks: -€148,127
- Tangible fixed assets +€113,614
up €113,614 (+106.4%), from €106,801 to €220,415
of which Plant, machinery and equipment: +€105,569
- Debts after one year +€299,891
new in 2025: €299,891
- Trade debts +€246,330
up €246,330 (+28.7%), from €858,660 to €1.1m
- Advances received -€239,338
down €239,338 (-78.0%), from €306,738 to €67,400
- Profit (loss) carried forward +€76,919
up €76,919 (+6.6%), from €1.2m to €1.2m
- Other debts +€48,887
up €48,887 (+16.2%), from €301,575 to €350,462
- Gross operating margin +€165,531
up €165,531 (+6.7%), from €2.5m to €2.6m
- Other operating charges -€87,976
down €87,976 (-88.4%), from €99,466 to €11,490
- Staff costs +€49,462
up €49,462 (+2.6%), from €1.9m to €1.9m
- Taxes +€43,072
up €43,072 (+35.5%), from €121,464 to €164,536
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 | €3,206,197 | €3,650,663 | +€444,466 | +13.9% |
| Fixed assets | 21/28 | €118,890 | €230,299 | +€111,408 | +93.7% |
| Intangible fixed assets | 21 | €3,789 | €1,584 | -€2,205 | -58.2% |
| Tangible fixed assets | 22/27 | €106,801 | €220,415 | +€113,614 | +106.4% |
| Plant, machinery and equipment | 23 | €86,441 | €192,009 | +€105,569 | +122.1% |
| Furniture and vehicles | 24 | €5,056 | €3,748 | -€1,308 | -25.9% |
| Other tangible fixed assets | 26 | €15,304 | €24,657 | +€9,353 | +61.1% |
| Financial fixed assets | 28 | €8,300 | €8,300 | = | 0.0% |
| Current assets | 29/58 | €3,087,307 | €3,420,365 | +€333,058 | +10.8% |
| Stocks and contracts in progress | 3 | €1,202,075 | €1,050,189 | -€151,887 | -12.6% |
| Stocks | 30/36 | €1,154,405 | €1,006,277 | -€148,127 | -12.8% |
| Contracts in progress | 37 | €47,671 | €43,911 | -€3,760 | -7.9% |
| Amounts receivable within one year | 40/41 | €1,659,816 | €1,875,445 | +€215,629 | +13.0% |
| Trade receivables | 40 | €1,589,413 | €1,834,552 | +€245,139 | +15.4% |
| Other amounts receivable | 41 | €70,403 | €40,892 | -€29,510 | -41.9% |
| Cash at bank and in hand | 54/58 | €212,627 | €478,677 | +€266,050 | +125.1% |
| Deferred charges and accrued income | 490/1 | €12,789 | €16,054 | +€3,265 | +25.5% |
| Total equity and liabilities | 10/49 | €3,206,197 | €3,650,663 | +€444,466 | +13.9% |
| Equity | 10/15 | €1,387,963 | €1,464,882 | +€76,919 | +5.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,167,963 | €1,244,882 | +€76,919 | +6.6% |
| Amounts payable | 17/49 | €1,818,234 | €2,185,781 | +€367,547 | +20.2% |
| Amounts payable after more than one year | 17 | - | €299,891 | +€299,891 | |
| Other amounts payable | 178/9 | - | €299,891 | +€299,891 | |
| Amounts payable within one year | 42/48 | €1,818,234 | €1,854,476 | +€36,242 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €44,901 | - | -€44,901 | |
| Financial debts | 43 | €48,714 | €48,509 | -€205 | -0.4% |
| Credit institutions | 430/8 | €48,714 | €48,509 | -€205 | -0.4% |
| Trade debts | 44 | €858,660 | €1,104,990 | +€246,330 | +28.7% |
| Suppliers | 440/4 | €858,660 | €1,104,990 | +€246,330 | +28.7% |
| Advances received on contracts in progress | 46 | €306,738 | €67,400 | -€239,338 | -78.0% |
| Taxes, remuneration and social security | 45 | €257,646 | €283,114 | +€25,468 | +9.9% |
| Taxes | 450/3 | €41,015 | €67,921 | +€26,906 | +65.6% |
| Remuneration and social security | 454/9 | €216,631 | €215,193 | -€1,437 | -0.7% |
| Other amounts payable | 47/48 | €301,575 | €350,462 | +€48,887 | +16.2% |
| Accrued charges and deferred income | 492/3 | - | €31,415 | +€31,415 | |
| Remuneration, social security and pensions | 62 | €1,875,101 | €1,924,563 | +€49,462 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,144 | €51,554 | +€9,410 | +22.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,880 | €11,412 | +€9,533 | +507.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | - | +€25,000 | |
| Other operating charges | 640/8 | €99,466 | €11,490 | -€87,976 | -88.4% |
| Gross operating margin | 9900 | €2,459,156 | €2,624,687 | +€165,531 | +6.7% |
| Operating profit (loss) | 9901 | €465,565 | €625,667 | +€160,102 | +34.4% |
| Financial income | 75/76B | - | €797 | +€797 | |
| Recurring financial income | 75 | - | €797 | +€797 | |
| Financial charges | 65/66B | €33,158 | €35,009 | +€1,852 | +5.6% |
| Recurring financial charges | 65 | €33,158 | €35,009 | +€1,852 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €432,407 | €591,454 | +€159,047 | +36.8% |
| Income taxes | 67/77 | €121,464 | €164,536 | +€43,072 | +35.5% |
| Profit (loss) for the period | 9904 | €310,943 | €426,919 | +€115,976 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €310,943 | €426,919 | +€115,976 | +37.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.