LANA: 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.
LANA
Largest movements
- Tangible fixed assets +€31,400
up €31,400 (+326.8%), from €9,609 to €41,009
- Receivables within one year +€6,357
up €6,357 (+5779.1%), from €110 to €6,467
of which Other amounts receivable: +€5,808
- Stocks and contracts +€1,245
up €1,245 (+11.3%), from €10,973 to €12,218
- Accrued charges and deferred income +€91,478
new in 2025: €91,478
- Other debts -€89,478
no longer reported in 2025 (was €89,478)
- Current portion of long-term debt +€40,694
up €40,694 (+1013.0%), from €4,017 to €44,711
- Debts after one year -€3,054
no longer reported in 2025 (was €3,054)
- Gross operating margin +€10,149
up €10,149, from -€1,215 to €8,934
- Depreciation +€4,451
up €4,451 (+102.0%), from €4,362 to €8,813
- Financial income +€321
up €321 (+55.6%), from €577 to €898
- Other operating charges -€145
down €145 (-18.2%), from €796 to €651
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 | €26,791 | €65,690 | +€38,899 | +145.2% |
| Fixed assets | 21/28 | €10,311 | €41,711 | +€31,400 | +304.5% |
| Tangible fixed assets | 22/27 | €9,609 | €41,009 | +€31,400 | +326.8% |
| Furniture and vehicles | 24 | €9,609 | €41,009 | +€31,400 | +326.8% |
| Financial fixed assets | 28 | €702 | €702 | = | 0.0% |
| Current assets | 29/58 | €16,480 | €23,979 | +€7,499 | +45.5% |
| Stocks and contracts in progress | 3 | €10,973 | €12,218 | +€1,245 | +11.3% |
| Stocks | 30/36 | €10,973 | €12,218 | +€1,245 | +11.3% |
| Amounts receivable within one year | 40/41 | €110 | €6,467 | +€6,357 | +5779.1% |
| Trade receivables | 40 | - | €549 | +€549 | |
| Other amounts receivable | 41 | €110 | €5,918 | +€5,808 | +5280.0% |
| Cash at bank and in hand | 54/58 | €5,397 | €5,294 | -€103 | -1.9% |
| Total equity and liabilities | 10/49 | €26,791 | €65,690 | +€38,899 | +145.2% |
| Equity | 10/15 | -€71,373 | -€71,114 | +€259 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,177 | €14,177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,007 | €13,007 | = | 0.0% |
| Other | 1319 | €13,007 | €13,007 | = | 0.0% |
| Distributable reserves | 133 | €1,170 | €1,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,142 | -€103,883 | +€259 | +0.2% |
| Amounts payable | 17/49 | €98,164 | €136,804 | +€38,640 | +39.4% |
| Amounts payable after more than one year | 17 | €3,054 | - | -€3,054 | |
| Financial debts | 170/4 | €3,054 | - | -€3,054 | |
| Amounts payable within one year | 42/48 | €95,110 | €45,326 | -€49,784 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €4,017 | €44,711 | +€40,694 | +1013.0% |
| Advances received on contracts in progress | 46 | €547 | - | -€547 | |
| Taxes, remuneration and social security | 45 | €1,068 | €615 | -€453 | -42.4% |
| Taxes | 450/3 | €1,068 | €615 | -€453 | -42.4% |
| Other amounts payable | 47/48 | €89,478 | - | -€89,478 | |
| Accrued charges and deferred income | 492/3 | - | €91,478 | +€91,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,362 | €8,813 | +€4,451 | +102.0% |
| Other operating charges | 640/8 | €796 | €651 | -€145 | -18.2% |
| Gross operating margin | 9900 | -€1,215 | €8,934 | +€10,149 | |
| Operating profit (loss) | 9901 | -€6,373 | -€530 | +€5,843 | +91.7% |
| Financial income | 75/76B | €577 | €898 | +€321 | +55.6% |
| Recurring financial income | 75 | €577 | €898 | +€321 | +55.6% |
| Financial charges | 65/66B | €163 | €109 | -€54 | -33.1% |
| Recurring financial charges | 65 | €163 | €109 | -€54 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,959 | €259 | +€6,218 | |
| Profit (loss) for the period | 9904 | -€5,959 | €259 | +€6,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,959 | €259 | +€6,218 |
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 3 October 2026 via checked.be.