LAN-AREA: 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.
LAN-AREA
Largest movements
- Cash +€768
up €768 (+25.2%), from €3,047 to €3,815
mainly Trade debts (+€3,131) and Other debts (+€1,270)
- Tangible fixed assets -€764
down €764 (-76.7%), from €996 to €232
- Receivables within one year +€514
up €514 (+279.4%), from €184 to €698
of which Trade receivables: +€382
- Profit (loss) carried forward -€3,291
down €3,291 (-1567.3%), from -€210 to -€3,501
- Trade debts +€3,131
up €3,131 (+6806.3%), from €46 to €3,177
- Other debts +€1,270
up €1,270 (+68.8%), from €1,846 to €3,116
- Tax, wage and social debts -€545
no longer reported in 2025 (was €545)
- Gross operating margin -€3,801
down €3,801, from €2,144 to -€1,657
- Other operating charges -€419
down €419 (-37.8%), from €1,106 to €687
- Taxes -€127
down €127 (-83.7%), from €152 to €25
- Financial charges +€32
up €32 (+22.1%), from €143 to €175
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 | €4,227 | €4,792 | +€565 | +13.4% |
| Fixed assets | 21/28 | €996 | €232 | -€764 | -76.7% |
| Tangible fixed assets | 22/27 | €996 | €232 | -€764 | -76.7% |
| Furniture and vehicles | 24 | €996 | €232 | -€764 | -76.7% |
| Current assets | 29/58 | €3,231 | €4,560 | +€1,329 | +41.1% |
| Amounts receivable within one year | 40/41 | €184 | €698 | +€514 | +279.4% |
| Trade receivables | 40 | €56 | €438 | +€382 | +681.7% |
| Other amounts receivable | 41 | €128 | €260 | +€132 | +103.3% |
| Cash at bank and in hand | 54/58 | €3,047 | €3,815 | +€768 | +25.2% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €4,227 | €4,792 | +€565 | +13.4% |
| Equity | 10/15 | €1,790 | -€1,501 | -€3,291 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210 | -€3,501 | -€3,291 | -1567.3% |
| Amounts payable | 17/49 | €2,437 | €6,293 | +€3,856 | +158.2% |
| Amounts payable within one year | 42/48 | €2,437 | €6,293 | +€3,856 | +158.2% |
| Trade debts | 44 | €46 | €3,177 | +€3,131 | +6806.3% |
| Suppliers | 440/4 | €46 | €3,177 | +€3,131 | +6806.3% |
| Taxes, remuneration and social security | 45 | €545 | - | -€545 | |
| Taxes | 450/3 | €545 | - | -€545 | |
| Other amounts payable | 47/48 | €1,846 | €3,116 | +€1,270 | +68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €765 | -€6 | -0.8% |
| Other operating charges | 640/8 | €1,106 | €687 | -€419 | -37.8% |
| Gross operating margin | 9900 | €2,144 | -€1,657 | -€3,801 | |
| Operating profit (loss) | 9901 | €267 | -€3,110 | -€3,377 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €143 | €175 | +€32 | +22.1% |
| Recurring financial charges | 65 | €143 | €175 | +€32 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €124 | -€3,266 | -€3,390 | |
| Income taxes | 67/77 | €152 | €25 | -€127 | -83.7% |
| Profit (loss) for the period | 9904 | -€28 | -€3,291 | -€3,263 | -11654.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28 | -€3,291 | -€3,263 | -11654.0% |
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 5 October 2026 via checked.be.