LANA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€75,766
up €75,766 (+179%), from €42,223 to €117,989
of which Trade receivables: +€85,981
- Cash -€12,107
down €12,107 (-35.1%), from €34,457 to €22,350
mainly Receivables within one year (-€75,766) and Other debts (-€6,317)
- Tangible fixed assets -€5,606
no longer reported in 2023 (was €5,606)
- Stocks and contracts +€2,560
up €2,560 (+2.8%), from €90,466 to €93,026
- Trade debts +€60,842
up €60,842 (+140%), from €43,409 to €104,251
- Other debts -€6,317
down €6,317 (-7.6%), from €83,570 to €77,253
- Tax, wage and social debts +€3,818
up €3,818 (+15.4%), from €24,738 to €28,557
of which Remuneration and social security: +€4,901
- Taxes -€3,444
no longer reported in 2023 (was €3,444)
- Depreciation +€1,649
up €1,649 (+41.7%), from €3,957 to €5,606
- Financial income -€1,369
no longer reported in 2023 (was €1,369)
- Other operating charges +€694
up €694 (+619%), from €112 to €806
- Gross operating margin +€325
up €325 (+3.8%), from €8,511 to €8,836
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,752 | €233,365 | +€60,612 | +35.1% |
| Fixed assets | 21/28 | €5,606 | - | -€5,606 | |
| Tangible fixed assets | 22/27 | €5,606 | - | -€5,606 | |
| Furniture and vehicles | 24 | €5,606 | - | -€5,606 | |
| Current assets | 29/58 | €167,146 | €233,365 | +€66,219 | +39.6% |
| Stocks and contracts in progress | 3 | €90,466 | €93,026 | +€2,560 | +2.8% |
| Stocks | 30/36 | €90,466 | €93,026 | +€2,560 | +2.8% |
| Amounts receivable within one year | 40/41 | €42,223 | €117,989 | +€75,766 | +179% |
| Trade receivables | 40 | €30,034 | €116,015 | +€85,981 | +286% |
| Other amounts receivable | 41 | €12,189 | €1,974 | -€10,215 | -83.8% |
| Cash at bank and in hand | 54/58 | €34,457 | €22,350 | -€12,107 | -35.1% |
| Total equity and liabilities | 10/49 | €172,752 | €233,365 | +€60,612 | +35.1% |
| Equity | 10/15 | €21,034 | €23,304 | +€2,270 | +10.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,034 | €20,304 | +€2,270 | +12.6% |
| Amounts payable | 17/49 | €151,718 | €210,061 | +€58,343 | +38.5% |
| Amounts payable within one year | 42/48 | €151,718 | €210,061 | +€58,343 | +38.5% |
| Trade debts | 44 | €43,409 | €104,251 | +€60,842 | +140% |
| Suppliers | 440/4 | €43,409 | €104,251 | +€60,842 | +140% |
| Taxes, remuneration and social security | 45 | €24,738 | €28,557 | +€3,818 | +15.4% |
| Taxes | 450/3 | €3,738 | €2,656 | -€1,083 | -29.0% |
| Remuneration and social security | 454/9 | €21,000 | €25,901 | +€4,901 | +23.3% |
| Other amounts payable | 47/48 | €83,570 | €77,253 | -€6,317 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,957 | €5,606 | +€1,649 | +41.7% |
| Other operating charges | 640/8 | €112 | €806 | +€694 | +619% |
| Gross operating margin | 9900 | €8,511 | €8,836 | +€325 | +3.8% |
| Operating profit (loss) | 9901 | €4,442 | €2,424 | -€2,018 | -45.4% |
| Financial income | 75/76B | €1,369 | - | -€1,369 | |
| Recurring financial income | 75 | €1,369 | - | -€1,369 | |
| Financial charges | 65/66B | €249 | €154 | -€96 | -38.3% |
| Recurring financial charges | 65 | €249 | €154 | -€96 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €5,561 | €2,270 | -€3,292 | -59.2% |
| Income taxes | 67/77 | €3,444 | - | -€3,444 | |
| Profit (loss) for the period | 9904 | €2,117 | €2,270 | +€153 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,117 | €2,270 | +€153 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.