LALANI: 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.
LALANI
Largest movements
- Cash +€226,673
up €226,673 (+16.3%), from €1.4m to €1.6m
mainly Net result for the year (+€195,303) and Depreciation (+€90,478)
- Tangible fixed assets -€90,478
down €90,478 (-7.0%), from €1.3m to €1.2m
of which Land and buildings: -€80,295
- Profit (loss) carried forward +€195,303
up €195,303, from -€66,279 to €129,024
- Debts after one year -€73,827
down €73,827 (-9.4%), from €784,807 to €710,980
- Trade debts +€49,498
up €49,498 (+53.2%), from €93,022 to €142,520
- Tax, wage and social debts -€49,294
down €49,294 (-27.9%), from €176,403 to €127,109
of which Taxes: -€31,229
- Revaluation surpluses -€32,921
down €32,921 (-8.7%), from €378,527 to €345,606
- Other operating charges -€68,167
down €68,167 (-47.5%), from €143,559 to €75,392
- Gross operating margin -€33,187
down €33,187 (-4.8%), from €695,570 to €662,382
- Financial charges +€16,185
up €16,185 (+47.0%), from €34,472 to €50,657
- Staff costs +€14,021
up €14,021 (+9.6%), from €146,121 to €160,142
- Depreciation +€10,409
up €10,409 (+13.0%), from €80,069 to €90,478
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 | €2,711,245 | €2,835,146 | +€123,901 | +4.6% |
| Fixed assets | 21/28 | €1,306,544 | €1,216,066 | -€90,478 | -6.9% |
| Tangible fixed assets | 22/27 | €1,295,747 | €1,205,269 | -€90,478 | -7.0% |
| Land and buildings | 22 | €1,276,667 | €1,196,372 | -€80,295 | -6.3% |
| Plant, machinery and equipment | 23 | €13,446 | €8,896 | -€4,550 | -33.8% |
| Furniture and vehicles | 24 | €5,633 | - | -€5,633 | |
| Financial fixed assets | 28 | €10,798 | €10,798 | = | 0.0% |
| Current assets | 29/58 | €1,404,700 | €1,619,079 | +€214,379 | +15.3% |
| Stocks and contracts in progress | 3 | €10,343 | - | -€10,343 | |
| Stocks | 30/36 | €10,343 | - | -€10,343 | |
| Amounts receivable within one year | 40/41 | €2,594 | €643 | -€1,951 | -75.2% |
| Trade receivables | 40 | €2,594 | €643 | -€1,951 | -75.2% |
| Cash at bank and in hand | 54/58 | €1,391,763 | €1,618,436 | +€226,673 | +16.3% |
| Total equity and liabilities | 10/49 | €2,711,245 | €2,835,146 | +€123,901 | +4.6% |
| Equity | 10/15 | €1,089,838 | €1,285,141 | +€195,303 | +17.9% |
| Revaluation surpluses | 12 | €378,527 | €345,606 | -€32,921 | -8.7% |
| Reserves | 13 | €777,590 | €810,511 | +€32,921 | +4.2% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €772,632 | €805,553 | +€32,921 | +4.3% |
| Profit (loss) carried forward | 14 | -€66,279 | €129,024 | +€195,303 | |
| Amounts payable | 17/49 | €1,621,406 | €1,550,004 | -€71,402 | -4.4% |
| Amounts payable after more than one year | 17 | €784,807 | €710,980 | -€73,827 | -9.4% |
| Financial debts | 170/4 | €784,807 | €710,980 | -€73,827 | -9.4% |
| Amounts payable within one year | 42/48 | €825,594 | €828,019 | +€2,425 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €85,099 | €87,118 | +€2,020 | +2.4% |
| Financial debts | 43 | €3,129 | €5,055 | +€1,926 | +61.5% |
| Credit institutions | 430/8 | €3,129 | €5,055 | +€1,926 | +61.5% |
| Trade debts | 44 | €93,022 | €142,520 | +€49,498 | +53.2% |
| Suppliers | 440/4 | €93,022 | €142,520 | +€49,498 | +53.2% |
| Taxes, remuneration and social security | 45 | €176,403 | €127,109 | -€49,294 | -27.9% |
| Taxes | 450/3 | €136,386 | €105,157 | -€31,229 | -22.9% |
| Remuneration and social security | 454/9 | €40,017 | €21,953 | -€18,064 | -45.1% |
| Other amounts payable | 47/48 | €467,941 | €466,216 | -€1,725 | -0.4% |
| Accrued charges and deferred income | 492/3 | €11,005 | €11,005 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €146,121 | €160,142 | +€14,021 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,069 | €90,478 | +€10,409 | +13.0% |
| Other operating charges | 640/8 | €143,559 | €75,392 | -€68,167 | -47.5% |
| Gross operating margin | 9900 | €695,570 | €662,382 | -€33,187 | -4.8% |
| Operating profit (loss) | 9901 | €325,820 | €336,370 | +€10,551 | +3.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €34,472 | €50,657 | +€16,185 | +47.0% |
| Recurring financial charges | 65 | €34,472 | €50,657 | +€16,185 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €291,348 | €285,715 | -€5,633 | -1.9% |
| Income taxes | 67/77 | €93,116 | €90,412 | -€2,705 | -2.9% |
| Profit (loss) for the period | 9904 | €198,231 | €195,303 | -€2,928 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €198,231 | €195,303 | -€2,928 | -1.5% |
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 25 October 2026 via checked.be.