LANACAR: 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.
LANACAR
Largest movements
- Receivables within one year +€75,325
up €75,325 (+432.7%), from €17,407 to €92,732
of which Trade receivables: +€81,096
- Stocks and contracts -€30,344
down €30,344 (-6.1%), from €496,168 to €465,824
- Short-term financial debts -€85,632
down €85,632 (-73.4%), from €116,588 to €30,955
- Trade debts +€75,527
up €75,527 (+41.8%), from €180,558 to €256,085
- Tax, wage and social debts +€27,723
new in 2024: €27,723
of which Taxes: +€16,222
- Profit (loss) carried forward +€20,945
up €20,945 (+41.1%), from €50,967 to €71,912
- Other debts +€5,793
up €5,793 (+3.8%), from €151,086 to €156,879
- Financial income -€110,000
no longer reported in 2024 (was €110,000)
of which Financial income: -€110,000
- Gross operating margin +€61,850
up €61,850 (+212.5%), from €29,107 to €90,957
- Staff costs -€27,749
down €27,749 (-35.4%), from €78,465 to €50,716
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,150 | €564,505 | +€44,355 | +8.5% |
| Fixed assets | 21/28 | €6,346 | €5,775 | -€571 | -9.0% |
| Tangible fixed assets | 22/27 | €3,306 | €2,735 | -€571 | -17.3% |
| Plant, machinery and equipment | 23 | €2,252 | €1,387 | -€865 | -38.4% |
| Furniture and vehicles | 24 | €1,054 | €1,348 | +€294 | +27.9% |
| Financial fixed assets | 28 | €3,040 | €3,040 | = | 0.0% |
| Current assets | 29/58 | €513,804 | €558,730 | +€44,926 | +8.7% |
| Stocks and contracts in progress | 3 | €496,168 | €465,824 | -€30,344 | -6.1% |
| Stocks | 30/36 | €496,168 | €465,824 | -€30,344 | -6.1% |
| Amounts receivable within one year | 40/41 | €17,407 | €92,732 | +€75,325 | +432.7% |
| Trade receivables | 40 | €8,972 | €90,068 | +€81,096 | +903.9% |
| Other amounts receivable | 41 | €8,435 | €2,664 | -€5,771 | -68.4% |
| Cash at bank and in hand | 54/58 | €229 | €174 | -€55 | -24.1% |
| Total equity and liabilities | 10/49 | €520,150 | €564,505 | +€44,355 | +8.5% |
| Equity | 10/15 | €71,418 | €92,363 | +€20,945 | +29.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,967 | €71,912 | +€20,945 | +41.1% |
| Amounts payable | 17/49 | €448,731 | €472,142 | +€23,411 | +5.2% |
| Amounts payable after more than one year | 17 | €500 | €500 | = | 0.0% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €448,231 | €471,642 | +€23,411 | +5.2% |
| Financial debts | 43 | €116,588 | €30,955 | -€85,632 | -73.4% |
| Credit institutions | 430/8 | €116,588 | €30,955 | -€85,632 | -73.4% |
| Trade debts | 44 | €180,558 | €256,085 | +€75,527 | +41.8% |
| Suppliers | 440/4 | €180,558 | €256,085 | +€75,527 | +41.8% |
| Taxes, remuneration and social security | 45 | - | €27,723 | +€27,723 | |
| Taxes | 450/3 | - | €16,222 | +€16,222 | |
| Remuneration and social security | 454/9 | - | €11,502 | +€11,502 | |
| Other amounts payable | 47/48 | €151,086 | €156,879 | +€5,793 | +3.8% |
| Remuneration, social security and pensions | 62 | €78,465 | €50,716 | -€27,749 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €1,327 | +€489 | +58.4% |
| Other operating charges | 640/8 | €3,166 | €3,558 | +€392 | +12.4% |
| Gross operating margin | 9900 | €29,107 | €90,957 | +€61,850 | +212.5% |
| Operating profit (loss) | 9901 | -€53,362 | €35,357 | +€88,718 | |
| Financial income | 75/76B | €110,000 | - | -€110,000 | |
| Recurring financial income | 75 | €110,000 | - | -€110,000 | |
| Non-recurring financial income | 76B | €110,000 | - | -€110,000 | |
| Financial charges | 65/66B | €13,735 | €14,412 | +€678 | +4.9% |
| Recurring financial charges | 65 | €13,735 | €14,412 | +€678 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €42,904 | €20,945 | -€21,959 | -51.2% |
| Profit (loss) for the period | 9904 | €42,904 | €20,945 | -€21,959 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,904 | €20,945 | -€21,959 | -51.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.