LANE: 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.
LANE
Largest movements
- Receivables within one year +€13,631
up €13,631 (+25.0%), from €54,513 to €68,145
of which Trade receivables: +€19,381
- Stocks and contracts -€8,132
down €8,132 (-24.9%), from €32,667 to €24,535
- Tangible fixed assets -€5,498
down €5,498 (-15.8%), from €34,811 to €29,313
of which Leasing and similar rights: -€6,132
- Trade debts -€20,660
down €20,660 (-96.6%), from €21,393 to €733
- Reserves +€20,638
up €20,638 (+47.0%), from €43,913 to €64,551
- Other debts +€7,438
up €7,438 (+3.7%), from €198,520 to €205,958
- Debts after one year -€5,099
down €5,099 (-24.3%), from €21,004 to €15,905
- Gross operating margin +€9,624
up €9,624 (+29.6%), from €32,487 to €42,111
- Depreciation +€5,976
up €5,976 (+282%), from €2,119 to €8,095
- Financial income +€4,986
up €4,986 (+33,869%), from €15 to €5,000
- Financial charges +€2,671
up €2,671 (+139%), from €1,927 to €4,598
- Other operating charges +€2,228
up €2,228, from €0 to €2,228
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 | €320,462 | €323,248 | +€2,786 | +0.9% |
| Fixed assets | 21/28 | €232,311 | €226,813 | -€5,498 | -2.4% |
| Tangible fixed assets | 22/27 | €34,811 | €29,313 | -€5,498 | -15.8% |
| Land and buildings | 22 | - | €2,593 | +€2,593 | |
| Plant, machinery and equipment | 23 | €3,340 | €2,074 | -€1,266 | -37.9% |
| Furniture and vehicles | 24 | €1,026 | €334 | -€692 | -67.5% |
| Leasing and similar rights | 25 | €30,445 | €24,312 | -€6,132 | -20.1% |
| Financial fixed assets | 28 | €197,500 | €197,500 | = | 0.0% |
| Current assets | 29/58 | €88,151 | €96,435 | +€8,284 | +9.4% |
| Stocks and contracts in progress | 3 | €32,667 | €24,535 | -€8,132 | -24.9% |
| Stocks | 30/36 | €32,667 | €24,535 | -€8,132 | -24.9% |
| Amounts receivable within one year | 40/41 | €54,513 | €68,145 | +€13,631 | +25.0% |
| Trade receivables | 40 | €6,263 | €25,645 | +€19,381 | +309% |
| Other amounts receivable | 41 | €48,250 | €42,500 | -€5,750 | -11.9% |
| Cash at bank and in hand | 54/58 | €971 | €3,487 | +€2,516 | +259% |
| Deferred charges and accrued income | 490/1 | - | €268 | +€268 | |
| Total equity and liabilities | 10/49 | €320,462 | €323,248 | +€2,786 | +0.9% |
| Equity | 10/15 | €48,913 | €69,551 | +€20,638 | +42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,913 | €64,551 | +€20,638 | +47.0% |
| Distributable reserves | 133 | €43,913 | €64,551 | +€20,638 | +47.0% |
| Amounts payable | 17/49 | €271,549 | €253,697 | -€17,852 | -6.6% |
| Amounts payable after more than one year | 17 | €21,004 | €15,905 | -€5,099 | -24.3% |
| Financial debts | 170/4 | €21,004 | €15,905 | -€5,099 | -24.3% |
| Amounts payable within one year | 42/48 | €248,835 | €234,329 | -€14,506 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €4,929 | €5,099 | +€171 | +3.5% |
| Trade debts | 44 | €21,393 | €733 | -€20,660 | -96.6% |
| Suppliers | 440/4 | €21,393 | €733 | -€20,660 | -96.6% |
| Taxes, remuneration and social security | 45 | €23,994 | €22,539 | -€1,454 | -6.1% |
| Taxes | 450/3 | €23,994 | €22,539 | -€1,454 | -6.1% |
| Other amounts payable | 47/48 | €198,520 | €205,958 | +€7,438 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,710 | €3,463 | +€1,753 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €8,095 | +€5,976 | +282% |
| Other operating charges | 640/8 | €0 | €2,228 | +€2,228 | |
| Gross operating margin | 9900 | €32,487 | €42,111 | +€9,624 | +29.6% |
| Operating profit (loss) | 9901 | €30,369 | €31,788 | +€1,419 | +4.7% |
| Financial income | 75/76B | €15 | €5,000 | +€4,986 | +33,869% |
| Recurring financial income | 75 | €15 | €5,000 | +€4,986 | +33,869% |
| Financial charges | 65/66B | €1,927 | €4,598 | +€2,671 | +139% |
| Recurring financial charges | 65 | €1,927 | €4,598 | +€2,671 | +139% |
| Profit (loss) for the period before taxes | 9903 | €28,457 | €32,191 | +€3,734 | +13.1% |
| Income taxes | 67/77 | €9,666 | €11,553 | +€1,887 | +19.5% |
| Profit (loss) for the period | 9904 | €18,790 | €20,638 | +€1,847 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,790 | €20,638 | +€1,847 | +9.8% |
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 24 October 2026 via checked.be.