LAKANA: 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.
LAKANA
Largest movements
- Tangible fixed assets -€29,389
down €29,389 (-7.0%), from €418,501 to €389,112
of which Land and buildings: -€28,918
- Current portion of long-term debt +€326,505
new in 2025: €326,505
- Debts after one year -€325,000
down €325,000 (-100%), from €325,000 to €0
- Contributions +€308,775
up €308,775 (+1,660%), from €18,600 to €327,375
- Other debts -€297,275
down €297,275 (-96.6%), from €307,775 to €10,500
- Profit (loss) carried forward -€41,490
down €41,490 (-17.9%), from -€231,426 to -€272,916
- Financial charges -€4,168
down €4,168 (-51.5%), from €8,096 to €3,928
- Depreciation -€1,591
down €1,591 (-4.9%), from €32,780 to €31,189
- Gross operating margin +€426
up €426 (+8.4%), from -€5,095 to -€4,669
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.
Derived cash bridge
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 | €420,209 | €391,464 | -€28,745 | -6.8% |
| Fixed assets | 21/28 | €418,501 | €389,112 | -€29,389 | -7.0% |
| Tangible fixed assets | 22/27 | €418,501 | €389,112 | -€29,389 | -7.0% |
| Land and buildings | 22 | €412,173 | €383,255 | -€28,918 | -7.0% |
| Plant, machinery and equipment | 23 | €4,406 | €5,313 | +€906 | +20.6% |
| Furniture and vehicles | 24 | €1,922 | €544 | -€1,378 | -71.7% |
| Current assets | 29/58 | €1,708 | €2,352 | +€644 | +37.7% |
| Amounts receivable within one year | 40/41 | €803 | €1,151 | +€348 | +43.3% |
| Trade receivables | 40 | €19 | €0 | -€19 | -100% |
| Other amounts receivable | 41 | €783 | €1,151 | +€367 | +46.9% |
| Cash at bank and in hand | 54/58 | €765 | €1,201 | +€436 | +57.0% |
| Deferred charges and accrued income | 490/1 | €140 | €0 | -€140 | -100% |
| Total equity and liabilities | 10/49 | €420,209 | €391,464 | -€28,745 | -6.8% |
| Equity | 10/15 | -€212,826 | €54,459 | +€267,284 | |
| Contributions | 10/11 | €18,600 | €327,375 | +€308,775 | +1,660% |
| Profit (loss) carried forward | 14 | -€231,426 | -€272,916 | -€41,490 | -17.9% |
| Amounts payable | 17/49 | €633,035 | €337,005 | -€296,030 | -46.8% |
| Amounts payable after more than one year | 17 | €325,000 | €0 | -€325,000 | -100% |
| Financial debts | 170/4 | €325,000 | €0 | -€325,000 | -100% |
| Amounts payable within one year | 42/48 | €308,035 | €337,005 | +€28,970 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | - | €326,505 | +€326,505 | |
| Trade debts | 44 | €260 | €0 | -€260 | -100% |
| Suppliers | 440/4 | €260 | €0 | -€260 | -100% |
| Other amounts payable | 47/48 | €307,775 | €10,500 | -€297,275 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,780 | €31,189 | -€1,591 | -4.9% |
| Other operating charges | 640/8 | €1,655 | €1,704 | +€49 | +2.9% |
| Gross operating margin | 9900 | -€5,095 | -€4,669 | +€426 | +8.4% |
| Operating profit (loss) | 9901 | -€39,530 | -€37,562 | +€1,968 | +5.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €8,096 | €3,928 | -€4,168 | -51.5% |
| Recurring financial charges | 65 | €8,096 | €3,928 | -€4,168 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€47,625 | -€41,490 | +€6,135 | +12.9% |
| Profit (loss) for the period | 9904 | -€47,625 | -€41,490 | +€6,135 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,625 | -€41,490 | +€6,135 | +12.9% |
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 14 October 2026 via checked.be.