LAMANNA: 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.
LAMANNA
Largest movements
- Receivables within one year +€51,474
up €51,474 (+98.1%), from €52,475 to €103,949
of which Trade receivables: +€40,276
- Cash -€23,118
down €23,118 (-61.9%), from €37,343 to €14,225
mainly Contributions, distributions and other (-€70,000) and Receivables within one year (-€51,474)
- Tangible fixed assets -€2,193
down €2,193 (-47.2%), from €4,647 to €2,454
of which Furniture and vehicles: -€1,585
- Deferred charges and accrued income -€1,381
down €1,381 (-39.9%), from €3,460 to €2,078
- Other debts +€70,000
up €70,000, from €0 to €70,000
- Reserves -€51,036
down €51,036 (-70.6%), from €72,332 to €21,296
- Trade debts +€9,756
up €9,756 (+328.5%), from €2,970 to €12,725
- Tax, wage and social debts -€3,516
down €3,516 (-20.4%), from €17,201 to €13,685
- Gross operating margin -€3,075
down €3,075 (-9.8%), from €31,332 to €28,257
- Taxes -€730
down €730 (-11.1%), from €6,562 to €5,832
- Financial charges -€465
down €465 (-85.1%), from €546 to €82
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 | €97,925 | €122,706 | +€24,781 | +25.3% |
| Fixed assets | 21/28 | €4,647 | €2,454 | -€2,193 | -47.2% |
| Tangible fixed assets | 22/27 | €4,647 | €2,454 | -€2,193 | -47.2% |
| Plant, machinery and equipment | 23 | €1,995 | €1,387 | -€608 | -30.5% |
| Furniture and vehicles | 24 | €2,652 | €1,067 | -€1,585 | -59.8% |
| Current assets | 29/58 | €93,278 | €120,252 | +€26,974 | +28.9% |
| Amounts receivable within one year | 40/41 | €52,475 | €103,949 | +€51,474 | +98.1% |
| Trade receivables | 40 | €52,287 | €92,564 | +€40,276 | +77.0% |
| Other amounts receivable | 41 | €188 | €11,385 | +€11,198 | +5967.7% |
| Cash at bank and in hand | 54/58 | €37,343 | €14,225 | -€23,118 | -61.9% |
| Deferred charges and accrued income | 490/1 | €3,460 | €2,078 | -€1,381 | -39.9% |
| Total equity and liabilities | 10/49 | €97,925 | €122,706 | +€24,781 | +25.3% |
| Equity | 10/15 | €77,332 | €26,296 | -€51,036 | -66.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,332 | €21,296 | -€51,036 | -70.6% |
| Distributable reserves | 133 | €72,332 | €21,296 | -€51,036 | -70.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,593 | €96,410 | +€75,817 | +368.2% |
| Amounts payable within one year | 42/48 | €20,171 | €96,410 | +€76,239 | +378.0% |
| Trade debts | 44 | €2,970 | €12,725 | +€9,756 | +328.5% |
| Suppliers | 440/4 | €2,970 | €12,725 | +€9,756 | +328.5% |
| Taxes, remuneration and social security | 45 | €17,201 | €13,685 | -€3,516 | -20.4% |
| Taxes | 450/3 | €17,201 | €13,685 | -€3,516 | -20.4% |
| Other amounts payable | 47/48 | €0 | €70,000 | +€70,000 | |
| Accrued charges and deferred income | 492/3 | €422 | €0 | -€422 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,193 | €2,193 | -€0 | 0.0% |
| Other operating charges | 640/8 | €951 | €1,187 | +€236 | +24.9% |
| Gross operating margin | 9900 | €31,332 | €28,257 | -€3,075 | -9.8% |
| Operating profit (loss) | 9901 | €28,189 | €24,877 | -€3,312 | -11.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4900.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4900.0% |
| Financial charges | 65/66B | €546 | €82 | -€465 | -85.1% |
| Recurring financial charges | 65 | €546 | €82 | -€465 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €27,642 | €24,796 | -€2,846 | -10.3% |
| Income taxes | 67/77 | €6,562 | €5,832 | -€730 | -11.1% |
| Profit (loss) for the period | 9904 | €21,081 | €18,964 | -€2,117 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,081 | €18,964 | -€2,117 | -10.0% |
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 12 October 2026 via checked.be.