LANACOM: what changed
What changed
LANACOM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€313,757
2024 · €600,495-€286,738
Equity
€1.9m
2024 · €1.7m+€163,757
Cash
€2,421
2024 · €3,699-€1,277
Balance sheet total
€4.3m
2024 · €4.4m-€183,813
Largest movements
Assets
- Stocks and contracts -€167,673
down €167,673 (-100%), from €167,673 to €0
- Intangible fixed assets -€74,787
down €74,787 (-23.5%), from €317,997 to €243,210
- Tangible fixed assets +€74,500
up €74,500 (+13.5%), from €552,875 to €627,375
of which Assets under construction and advance payments: +€100,000
Equity and liabilities
- Tax, wage and social debts -€174,530
down €174,530 (-58.4%), from €298,945 to €124,415
of which Taxes: -€144,530
- Reserves +€162,500
up €162,500 (+9.4%), from €1.7m to €1.9m
of which Distributable reserves: +€162,500
- Other debts -€89,462
down €89,462 (-5.4%), from €1.7m to €1.6m
- Short-term financial debts -€89,413
down €89,413 (-78.0%), from €114,676 to €25,263
Income statement
- Turnover +€1.0m
new in 2025: €1.0m
- Gross operating margin -€983,773
no longer reported in 2025 (was €983,773)
- Goods and materials +€392,768
new in 2025: €392,768
of which Purchases: +€225,095
- Services and other goods +€145,291
new in 2025: €145,291
- Other operating income +€107,492
new in 2025: €107,492
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.
Result 2024
€600,495
Turnover
+€1.0m
Other operating income
+€107,492
Goods and materials
-€392,768
Services and other goods
-€145,291
Other operating charges
-€139
Other operating items
-€983,773
Financial income
+€4,041
Financial charges
+€43,746
Taxes
+€77,133
Result 2025
€313,757
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€338,135
Investment
-€100,000
Financing
-€239,413
Cash 2024
€3,699
From operations (derived)
+€338,135
Net result for the year
+€313,757
Depreciation
+€100,287
Stocks and contracts
+€167,673
Receivables within one year
+€14,821
Deferred charges and accrued income
-€244
Trade debts
+€40,516
Tax, wage and social debts
-€174,530
Other debts
-€89,462
Accrued charges and deferred income
-€34,681
Investment (derived)
-€100,000
Investment in fixed assets (net)
-€100,000
Financing
-€239,413
Short-term financial debts
-€89,413
Contributions, distributions and other
-€150,000
Cash 2025
€2,421
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,441,385 | €4,257,572 | -€183,813 | -4.1% |
| Fixed assets | 21/28 | €3,747,607 | €3,747,320 | -€287 | 0.0% |
| Intangible fixed assets | 21 | €317,997 | €243,210 | -€74,787 | -23.5% |
| Tangible fixed assets | 22/27 | €552,875 | €627,375 | +€74,500 | +13.5% |
| Land and buildings | 22 | €262,125 | €236,625 | -€25,500 | -9.7% |
| Furniture and vehicles | 24 | €290,750 | €290,750 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €100,000 | +€100,000 | |
| Financial fixed assets | 28 | €2,876,735 | €2,876,735 | = | 0.0% |
| Affiliated companies | 280/1 | - | €2,876,735 | +€2.9m | |
| Participating interests | 280 | - | €2,876,735 | +€2.9m | |
| Current assets | 29/58 | €693,778 | €510,252 | -€183,526 | -26.5% |
| Stocks and contracts in progress | 3 | €167,673 | €0 | -€167,673 | -100% |
| Stocks | 30/36 | €167,673 | €0 | -€167,673 | -100% |
| Goods purchased for resale | 34 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €514,426 | €499,606 | -€14,821 | -2.9% |
| Trade receivables | 40 | €59,565 | €49,606 | -€9,959 | -16.7% |
| Other amounts receivable | 41 | €454,862 | €450,000 | -€4,862 | -1.1% |
| Cash at bank and in hand | 54/58 | €3,699 | €2,421 | -€1,277 | -34.5% |
| Deferred charges and accrued income | 490/1 | €7,980 | €8,225 | +€244 | +3.1% |
| Total equity and liabilities | 10/49 | €4,441,385 | €4,257,572 | -€183,813 | -4.1% |
| Equity | 10/15 | €1,740,998 | €1,904,755 | +€163,757 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,721,860 | €1,884,360 | +€162,500 | +9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,720,000 | €1,882,500 | +€162,500 | +9.4% |
| Profit (loss) carried forward | 14 | €538 | €1,795 | +€1,257 | +233% |
| Provisions and deferred taxes | 16 | €255,761 | €255,761 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €255,761 | €255,761 | = | 0.0% |
| Pensions and similar obligations | 160 | €255,761 | €255,761 | = | 0.0% |
| Amounts payable | 17/49 | €2,444,625 | €2,097,055 | -€347,570 | -14.2% |
| Amounts payable within one year | 42/48 | €2,326,452 | €2,013,563 | -€312,889 | -13.4% |
| Financial debts | 43 | €114,676 | €25,263 | -€89,413 | -78.0% |
| Other loans | 439 | €114,676 | €25,263 | -€89,413 | -78.0% |
| Trade debts | 44 | €262,515 | €303,031 | +€40,516 | +15.4% |
| Suppliers | 440/4 | €262,515 | €303,031 | +€40,516 | +15.4% |
| Taxes, remuneration and social security | 45 | €298,945 | €124,415 | -€174,530 | -58.4% |
| Taxes | 450/3 | €158,945 | €14,415 | -€144,530 | -90.9% |
| Remuneration and social security | 454/9 | €140,000 | €110,000 | -€30,000 | -21.4% |
| Other amounts payable | 47/48 | €1,650,317 | €1,560,855 | -€89,462 | -5.4% |
| Accrued charges and deferred income | 492/3 | €118,173 | €83,492 | -€34,681 | -29.3% |
| Operating income | 70/76A | - | €1,110,313 | +€1.1m | |
| Turnover | 70 | - | €1,002,821 | +€1.0m | |
| Other operating income | 74 | - | €107,492 | +€107,492 | |
| Operating charges | 60/66A | - | €642,760 | +€642,760 | |
| Goods for resale, raw materials and consumables | 60 | - | €392,768 | +€392,768 | |
| Purchases | 600/8 | - | €225,095 | +€225,095 | |
| Change in stocks: decrease (increase) | 609 | - | €167,673 | +€167,673 | |
| Services and other goods | 61 | - | €145,291 | +€145,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,287 | €100,287 | = | 0.0% |
| Other operating charges | 640/8 | €4,275 | €4,414 | +€139 | +3.3% |
| Gross operating margin | 9900 | €983,773 | - | -€983,773 | |
| Operating profit (loss) | 9901 | €879,211 | €467,553 | -€411,658 | -46.8% |
| Financial income | 75/76B | €13,200 | €17,241 | +€4,041 | +30.6% |
| Recurring financial income | 75 | €13,200 | €17,241 | +€4,041 | +30.6% |
| Income from current assets | 751 | - | €17,226 | +€17,226 | |
| Other financial income | 752/9 | - | €15 | +€15 | |
| Financial charges | 65/66B | €126,578 | €82,833 | -€43,746 | -34.6% |
| Recurring financial charges | 65 | €126,578 | €82,833 | -€43,746 | -34.6% |
| Debt charges | 650 | - | €82,833 | +€82,833 | |
| Other financial charges | 652/9 | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €765,833 | €401,962 | -€363,871 | -47.5% |
| Income taxes | 67/77 | €165,338 | €88,205 | -€77,133 | -46.7% |
| Taxes | 670/3 | - | €88,205 | +€88,205 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €600,495 | €313,757 | -€286,738 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €600,495 | €313,757 | -€286,738 | -47.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.