LANA: 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.
LANA
Largest movements
- Tangible fixed assets -€6,004
down €6,004 (-54.5%), from €11,022 to €5,017
- Cash -€401
down €401 (-10.6%), from €3,780 to €3,379
mainly Net result for the year (-€5,789) and Tax, wage and social debts (-€296)
- Receivables within one year +€163
up €163 (+39.6%), from €411 to €573
of which Other amounts receivable: +€573
- Profit (loss) carried forward -€5,789
down €5,789 (-90.9%), from -€6,372 to -€12,161
- Tax, wage and social debts -€296
down €296 (-51.4%), from €574 to €279
- Gross operating margin +€2,249
up €2,249, from -€431 to €1,819
- Other operating charges +€298
up €298 (+32.3%), from €922 to €1,221
- Financial income +€33
up €33 (+916%), from €4 to €36
- Taxes -€21
down €21 (-6.7%), from €308 to €287
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 | €15,212 | €8,970 | -€6,243 | -41.0% |
| Fixed assets | 21/28 | €11,022 | €5,017 | -€6,004 | -54.5% |
| Tangible fixed assets | 22/27 | €11,022 | €5,017 | -€6,004 | -54.5% |
| Furniture and vehicles | 24 | €11,022 | €5,017 | -€6,004 | -54.5% |
| Current assets | 29/58 | €4,190 | €3,952 | -€238 | -5.7% |
| Amounts receivable within one year | 40/41 | €411 | €573 | +€163 | +39.6% |
| Trade receivables | 40 | €411 | €0 | -€411 | -100% |
| Other amounts receivable | 41 | - | €573 | +€573 | |
| Cash at bank and in hand | 54/58 | €3,780 | €3,379 | -€401 | -10.6% |
| Total equity and liabilities | 10/49 | €15,212 | €8,970 | -€6,243 | -41.0% |
| Equity | 10/15 | €14,079 | €8,290 | -€5,789 | -41.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,372 | -€12,161 | -€5,789 | -90.9% |
| Amounts payable | 17/49 | €1,133 | €679 | -€454 | -40.0% |
| Amounts payable within one year | 42/48 | €1,133 | €679 | -€454 | -40.0% |
| Trade debts | 44 | €517 | €400 | -€117 | -22.6% |
| Suppliers | 440/4 | €517 | €400 | -€117 | -22.6% |
| Taxes, remuneration and social security | 45 | €574 | €279 | -€296 | -51.4% |
| Taxes | 450/3 | €574 | €279 | -€296 | -51.4% |
| Other amounts payable | 47/48 | €41 | €0 | -€41 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,004 | €6,004 | = | 0.0% |
| Other operating charges | 640/8 | €922 | €1,221 | +€298 | +32.3% |
| Gross operating margin | 9900 | -€431 | €1,819 | +€2,249 | |
| Operating profit (loss) | 9901 | -€7,358 | -€5,407 | +€1,951 | +26.5% |
| Financial income | 75/76B | €4 | €36 | +€33 | +916% |
| Recurring financial income | 75 | €4 | €36 | +€33 | +916% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,471 | -€5,502 | +€1,970 | +26.4% |
| Income taxes | 67/77 | €308 | €287 | -€21 | -6.7% |
| Profit (loss) for the period | 9904 | -€7,779 | -€5,789 | +€1,990 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,779 | -€5,789 | +€1,990 | +25.6% |
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 18 October 2026 via checked.be.