Lanart: 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.
Lanart
Largest movements
- Cash -€19,956
down €19,956 (-34.0%), from €58,697 to €38,741
mainly Net result for the year (-€28,541) and Contributions, distributions and other (-€10,000)
- Receivables within one year -€6,228
down €6,228 (-83.4%), from €7,469 to €1,241
of which Trade receivables: -€3,656
- Deferred charges and accrued income -€2,169
down €2,169 (-62.3%), from €3,484 to €1,315
- Tangible fixed assets +€1,348
up €1,348 (+140%), from €965 to €2,313
- Reserves -€38,541
down €38,541 (-78.4%), from €49,135 to €10,594
- Other debts +€9,881
up €9,881 (+1,004%), from €984 to €10,865
- Tax, wage and social debts +€969
up €969 (+108%), from €899 to €1,868
- Gross operating margin -€22,405
down €22,405 (-533%), from -€4,207 to -€26,611
- Financial income -€793
down €793 (-100%), from €793 to €0
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,615 | €43,609 | -€27,006 | -38.2% |
| Fixed assets | 21/28 | €965 | €2,313 | +€1,348 | +140% |
| Tangible fixed assets | 22/27 | €965 | €2,313 | +€1,348 | +140% |
| Furniture and vehicles | 24 | €965 | €2,313 | +€1,348 | +140% |
| Current assets | 29/58 | €69,650 | €41,297 | -€28,354 | -40.7% |
| Amounts receivable within one year | 40/41 | €7,469 | €1,241 | -€6,228 | -83.4% |
| Trade receivables | 40 | €4,897 | €1,241 | -€3,656 | -74.7% |
| Other amounts receivable | 41 | €2,572 | €0 | -€2,572 | -100% |
| Cash at bank and in hand | 54/58 | €58,697 | €38,741 | -€19,956 | -34.0% |
| Deferred charges and accrued income | 490/1 | €3,484 | €1,315 | -€2,169 | -62.3% |
| Total equity and liabilities | 10/49 | €70,615 | €43,609 | -€27,006 | -38.2% |
| Equity | 10/15 | €67,735 | €29,194 | -€38,541 | -56.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,135 | €10,594 | -€38,541 | -78.4% |
| Distributable reserves | 133 | €49,135 | €10,594 | -€38,541 | -78.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,880 | €14,415 | +€11,535 | +401% |
| Amounts payable within one year | 42/48 | €2,876 | €14,021 | +€11,145 | +388% |
| Trade debts | 44 | €992 | €1,287 | +€295 | +29.7% |
| Suppliers | 440/4 | €992 | €1,287 | +€295 | +29.7% |
| Taxes, remuneration and social security | 45 | €899 | €1,868 | +€969 | +108% |
| Taxes | 450/3 | €899 | €1,868 | +€969 | +108% |
| Other amounts payable | 47/48 | €984 | €10,865 | +€9,881 | +1,004% |
| Accrued charges and deferred income | 492/3 | €4 | €394 | +€390 | +9,924% |
| Non-recurring operating income | 76A | €1,629 | €0 | -€1,629 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €935 | -€32 | -3.3% |
| Other operating charges | 640/8 | €666 | €686 | +€20 | +3.0% |
| Gross operating margin | 9900 | -€4,207 | -€26,611 | -€22,405 | -533% |
| Operating profit (loss) | 9901 | -€5,840 | -€28,232 | -€22,393 | -383% |
| Financial income | 75/76B | €793 | €0 | -€793 | -100% |
| Recurring financial income | 75 | €793 | €0 | -€793 | -100% |
| Financial charges | 65/66B | €192 | €168 | -€24 | -12.7% |
| Recurring financial charges | 65 | €192 | €168 | -€24 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,239 | -€28,400 | -€23,161 | -442% |
| Income taxes | 67/77 | €126 | €141 | +€15 | +12.0% |
| Profit (loss) for the period | 9904 | -€5,365 | -€28,541 | -€23,176 | -432% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,365 | -€28,541 | -€23,176 | -432% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.