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 -€14,928
down €14,928 (-3.1%), from €489,045 to €474,118
- Profit (loss) carried forward -€13,919
down €13,919 (-25.0%), from -€55,613 to -€69,531
- Depreciation -€4,310
down €4,310 (-22.4%), from €19,238 to €14,928
- Gross operating margin +€215
up €215 (+4.5%), from €4,763 to €4,978
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 | €499,288 | €485,699 | -€13,590 | -2.7% |
| Fixed assets | 21/28 | €489,045 | €474,118 | -€14,928 | -3.1% |
| Tangible fixed assets | 22/27 | €489,045 | €474,118 | -€14,928 | -3.1% |
| Land and buildings | 22 | €489,045 | €474,118 | -€14,928 | -3.1% |
| Current assets | 29/58 | €10,243 | €11,581 | +€1,338 | +13.1% |
| Cash at bank and in hand | 54/58 | €10,223 | €11,551 | +€1,328 | +13.0% |
| Deferred charges and accrued income | 490/1 | €20 | €30 | +€10 | +49.2% |
| Total equity and liabilities | 10/49 | €499,288 | €485,699 | -€13,590 | -2.7% |
| Equity | 10/15 | €117,094 | €103,175 | -€13,919 | -11.9% |
| Contributions | 10/11 | €172,706 | €172,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,613 | -€69,531 | -€13,919 | -25.0% |
| Amounts payable | 17/49 | €382,195 | €382,524 | +€329 | +0.1% |
| Amounts payable within one year | 42/48 | €382,195 | €382,524 | +€329 | +0.1% |
| Trade debts | 44 | €42 | €115 | +€73 | +174.3% |
| Suppliers | 440/4 | €42 | €115 | +€73 | +174.3% |
| Other amounts payable | 47/48 | €382,153 | €382,409 | +€256 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,238 | €14,928 | -€4,310 | -22.4% |
| Other operating charges | 640/8 | €3,943 | €3,924 | -€18 | -0.5% |
| Gross operating margin | 9900 | €4,763 | €4,978 | +€215 | +4.5% |
| Operating profit (loss) | 9901 | -€18,417 | -€13,874 | +€4,544 | +24.7% |
| Financial charges | 65/66B | €61 | €45 | -€16 | -26.2% |
| Recurring financial charges | 65 | €61 | €45 | -€16 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,478 | -€13,919 | +€4,560 | +24.7% |
| Profit (loss) for the period | 9904 | -€18,478 | -€13,919 | +€4,560 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,478 | -€13,919 | +€4,560 | +24.7% |
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.