@lana's: what changed
@lana's
Largest movements
- Current investments +€23,791
new in 2025: €23,791
- Tangible fixed assets -€4,559
down €4,559 (-2.5%), from €182,521 to €177,962
of which Land and buildings: -€2,821
- Cash -€2,960
down €2,960 (-22.5%), from €13,168 to €10,209
mainly Current investments (-€23,791) and Investment in fixed assets (net) (-€5,520)
- Trade debts +€14,079
up €14,079 (+1,827%), from €771 to €14,849
- Reserves +€10,920
up €10,920 (+36.9%), from €29,576 to €40,496
of which Distributable reserves: +€10,920
- Debts after one year -€4,566
down €4,566 (-4.5%), from €100,688 to €96,122
- Tax, wage and social debts -€3,720
down €3,720 (-9.4%), from €39,571 to €35,851
of which Remuneration and social security: -€3,075
- Gross operating margin +€6,933
up €6,933 (+6.0%), from €115,175 to €122,108
- Staff costs -€5,921
down €5,921 (-6.3%), from €93,656 to €87,735
- Financial charges +€2,580
up €2,580 (+79.5%), from €3,246 to €5,826
- Taxes +€1,571
up €1,571 (+38.3%), from €4,103 to €5,675
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,434 | €214,929 | +€16,496 | +8.3% |
| Fixed assets | 21/28 | €182,578 | €178,019 | -€4,559 | -2.5% |
| Tangible fixed assets | 22/27 | €182,521 | €177,962 | -€4,559 | -2.5% |
| Land and buildings | 22 | €174,780 | €171,959 | -€2,821 | -1.6% |
| Plant, machinery and equipment | 23 | €4,433 | €2,684 | -€1,749 | -39.5% |
| Furniture and vehicles | 24 | €3,309 | €3,320 | +€11 | +0.3% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €15,856 | €36,910 | +€21,054 | +133% |
| Stocks and contracts in progress | 3 | €2,688 | €2,911 | +€223 | +8.3% |
| Stocks | 30/36 | €2,688 | €2,911 | +€223 | +8.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | - | €23,791 | +€23,791 | |
| Cash at bank and in hand | 54/58 | €13,168 | €10,209 | -€2,960 | -22.5% |
| Total equity and liabilities | 10/49 | €198,434 | €214,929 | +€16,496 | +8.3% |
| Equity | 10/15 | €39,886 | €51,570 | +€11,684 | +29.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,576 | €40,496 | +€10,920 | +36.9% |
| Non-distributable reserves | 130/1 | €1,016 | €1,016 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,016 | €1,016 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,480 | €19,480 | = | 0.0% |
| Distributable reserves | 133 | €9,080 | €20,000 | +€10,920 | +120% |
| Profit (loss) carried forward | 14 | €310 | €1,074 | +€764 | +247% |
| Amounts payable | 17/49 | €158,548 | €163,359 | +€4,812 | +3.0% |
| Amounts payable after more than one year | 17 | €100,688 | €96,122 | -€4,566 | -4.5% |
| Financial debts | 170/4 | €100,688 | €96,122 | -€4,566 | -4.5% |
| Amounts payable within one year | 42/48 | €57,860 | €67,237 | +€9,378 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €9,763 | €8,702 | -€1,061 | -10.9% |
| Trade debts | 44 | €771 | €14,849 | +€14,079 | +1,827% |
| Suppliers | 440/4 | €771 | €14,849 | +€14,079 | +1,827% |
| Taxes, remuneration and social security | 45 | €39,571 | €35,851 | -€3,720 | -9.4% |
| Taxes | 450/3 | €12,675 | €12,031 | -€645 | -5.1% |
| Remuneration and social security | 454/9 | €26,895 | €23,820 | -€3,075 | -11.4% |
| Other amounts payable | 47/48 | €7,756 | €7,835 | +€79 | +1.0% |
| Remuneration, social security and pensions | 62 | €93,656 | €87,735 | -€5,921 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,370 | €10,079 | +€709 | +7.6% |
| Other operating charges | 640/8 | €1,881 | €1,110 | -€771 | -41.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €115,175 | €122,108 | +€6,933 | +6.0% |
| Operating profit (loss) | 9901 | €10,268 | €23,185 | +€12,917 | +126% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,246 | €5,826 | +€2,580 | +79.5% |
| Recurring financial charges | 65 | €3,246 | €5,826 | +€2,580 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €7,022 | €17,359 | +€10,337 | +147% |
| Income taxes | 67/77 | €4,103 | €5,675 | +€1,571 | +38.3% |
| Profit (loss) for the period | 9904 | €2,919 | €11,684 | +€8,765 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €2,919 | €11,684 | +€8,765 | +300% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.