LANARK: 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.
What changed
LANARK
NACE 63.920, Other information service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41,910
2024 · €157,069-€115,160
Equity
€610,609
2024 · €568,699+€41,910
Cash
€576,056
2024 · €476,236+€99,821
Balance sheet total
€1.2m
2024 · €1.3m-€78,447
Largest movements
Assets
- Receivables within one year -€226,213
down €226,213 (-28.0%), from €806,476 to €580,263
of which Other amounts receivable: -€158,096
- Cash +€99,821
up €99,821 (+21.0%), from €476,236 to €576,056
mainly Receivables within one year (+€226,213) and Net result for the year (+€41,910)
- Deferred charges and accrued income +€48,297
up €48,297 (+240.3%), from €20,099 to €68,395
Equity and liabilities
- Tax, wage and social debts -€142,576
down €142,576 (-49.1%), from €290,183 to €147,608
of which Remuneration and social security: -€87,306
- Reserves +€41,910
up €41,910 (+7.6%), from €548,699 to €590,609
- Trade debts +€17,952
up €17,952 (+6.1%), from €294,565 to €312,517
Income statement
- Turnover -€4.0m
no longer reported in 2025 (was €4.0m)
- Gross operating margin +€2.1m
new in 2025: €2.1m
- Goods and materials -€1.2m
no longer reported in 2025 (was €1.2m)
- Services and other goods -€751,725
no longer reported in 2025 (was €751,725)
- Staff costs +€83,190
up €83,190 (+4.8%), from €1.7m to €1.8m
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.
Result 2024
€157,069
Turnover
-€4.0m
Other operating income
-€3,378
Goods and materials
+€1.2m
Services and other goods
+€751,725
Staff costs
-€83,190
Depreciation
+€4,360
Provisions
-€10,902
Other operating charges
-€21,594
Other operating items
+€2.1m
Financial income
-€3,942
Financial charges
-€8,123
Taxes
+€32,107
Result 2025
€41,910
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.
From operations
+€114,123
Investment
-€7,667
Financing
-€6,635
Cash 2024
€476,236
From operations (derived)
+€114,123
Net result for the year
+€41,910
Depreciation
+€8,018
Receivables within one year
+€226,213
Deferred charges and accrued income
-€48,297
Provisions
+€10,902
Trade debts
+€17,952
Tax, wage and social debts
-€142,576
Investment (derived)
-€7,667
Investment in fixed assets (net)
-€7,667
Financing
-€6,635
Short-term financial debts
-€6,635
Cash 2025
€576,056
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,317,588 | €1,239,141 | -€78,447 | -6.0% |
| Fixed assets | 21/28 | €14,777 | €14,426 | -€352 | -2.4% |
| Intangible fixed assets | 21 | €7,933 | €4,388 | -€3,545 | -44.7% |
| Tangible fixed assets | 22/27 | €6,544 | €5,168 | -€1,377 | -21.0% |
| Furniture and vehicles | 24 | €6,544 | €5,168 | -€1,377 | -21.0% |
| Financial fixed assets | 28 | €300 | €4,870 | +€4,570 | +1523.3% |
| Other financial fixed assets | 284/8 | €300 | - | -€300 | |
| Amounts receivable and cash guarantees | 285/8 | €300 | - | -€300 | |
| Current assets | 29/58 | €1,302,811 | €1,224,715 | -€78,096 | -6.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €806,476 | €580,263 | -€226,213 | -28.0% |
| Trade receivables | 40 | €637,004 | €568,887 | -€68,117 | -10.7% |
| Other amounts receivable | 41 | €169,472 | €11,376 | -€158,096 | -93.3% |
| Cash at bank and in hand | 54/58 | €476,236 | €576,056 | +€99,821 | +21.0% |
| Deferred charges and accrued income | 490/1 | €20,099 | €68,395 | +€48,297 | +240.3% |
| Total equity and liabilities | 10/49 | €1,317,588 | €1,239,141 | -€78,447 | -6.0% |
| Equity | 10/15 | €568,699 | €610,609 | +€41,910 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €548,699 | €590,609 | +€41,910 | +7.6% |
| Distributable reserves | 133 | €548,699 | €590,609 | +€41,910 | +7.6% |
| Provisions and deferred taxes | 16 | - | €10,902 | +€10,902 | |
| Provisions for liabilities and charges | 160/5 | - | €10,902 | +€10,902 | |
| Other liabilities and charges | 164/5 | - | €10,902 | +€10,902 | |
| Amounts payable | 17/49 | €748,889 | €617,630 | -€131,259 | -17.5% |
| Amounts payable within one year | 42/48 | €748,889 | €617,630 | -€131,259 | -17.5% |
| Financial debts | 43 | €164,140 | €157,504 | -€6,635 | -4.0% |
| Credit institutions | 430/8 | €164,140 | €157,504 | -€6,635 | -4.0% |
| Trade debts | 44 | €294,565 | €312,517 | +€17,952 | +6.1% |
| Suppliers | 440/4 | €294,565 | €312,517 | +€17,952 | +6.1% |
| Taxes, remuneration and social security | 45 | €290,183 | €147,608 | -€142,576 | -49.1% |
| Taxes | 450/3 | €68,636 | €13,367 | -€55,270 | -80.5% |
| Remuneration and social security | 454/9 | €221,547 | €134,241 | -€87,306 | -39.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €4,019,205 | - | -€4.0m | |
| Turnover | 70 | €4,015,827 | - | -€4.0m | |
| Other operating income | 74 | €3,378 | - | -€3,378 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €3,767,370 | - | -€3.8m | |
| Goods for resale, raw materials and consumables | 60 | €1,156,470 | - | -€1.2m | |
| Purchases | 600/8 | €1,156,470 | - | -€1.2m | |
| Services and other goods | 61 | €751,725 | - | -€751,725 | |
| Remuneration, social security and pensions | 62 | €1,723,266 | €1,806,455 | +€83,190 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,378 | €8,018 | -€4,360 | -35.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,902 | +€10,902 | |
| Other operating charges | 640/8 | €123,530 | €145,124 | +€21,594 | +17.5% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | - | €2,087,133 | +€2.1m | |
| Operating profit (loss) | 9901 | €251,835 | €116,633 | -€135,202 | -53.7% |
| Financial income | 75/76B | €9,237 | €5,295 | -€3,942 | -42.7% |
| Recurring financial income | 75 | €9,237 | €5,295 | -€3,942 | -42.7% |
| Income from current assets | 751 | €7,470 | - | -€7,470 | |
| Other financial income | 752/9 | €1,767 | - | -€1,767 | |
| Financial charges | 65/66B | €33,273 | €41,395 | +€8,123 | +24.4% |
| Recurring financial charges | 65 | €33,273 | €41,395 | +€8,123 | +24.4% |
| Debt charges | 650 | €31,850 | - | -€31,850 | |
| Other financial charges | 652/9 | €1,422 | - | -€1,422 | |
| Profit (loss) for the period before taxes | 9903 | €227,800 | €80,533 | -€147,267 | -64.6% |
| Income taxes | 67/77 | €70,731 | €38,624 | -€32,107 | -45.4% |
| Taxes | 670/3 | €70,731 | - | -€70,731 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €157,069 | €41,910 | -€115,160 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €157,069 | €41,910 | -€115,160 | -73.3% |
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.