Lanens en Partners: 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.
Lanens en Partners
Largest movements
- Receivables within one year -€43,755
down €43,755 (-46.2%), from €94,655 to €50,900
- Cash +€37,327
up €37,327 (+562%), from €6,637 to €43,963
mainly Receivables within one year (+€43,755) and Depreciation (+€32,380)
- Tangible fixed assets -€26,730
down €26,730 (-10.4%), from €256,074 to €229,344
of which Land and buildings: -€14,657
- Current portion of long-term debt -€23,956
down €23,956 (-58.1%), from €41,228 to €17,272
- Debts after one year -€13,244
down €13,244 (-8.2%), from €160,717 to €147,472
of which Financial debts: -€15,644
- Gross operating margin +€38,548
up €38,548 (+87.6%), from €43,979 to €82,527
- Financial charges +€33,726
up €33,726 (+610%), from €5,530 to €39,256
of which Non-recurring financial charges: +€33,308
- Depreciation +€14,009
up €14,009 (+76.3%), from €18,371 to €32,380
- Other operating charges +€7,562
up €7,562 (+587%), from €1,288 to €8,850
- Taxes -€1,828
down €1,828 (-42.4%), from €4,311 to €2,483
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 | €501,663 | €469,966 | -€31,697 | -6.3% |
| Fixed assets | 21/28 | €256,334 | €229,604 | -€26,730 | -10.4% |
| Tangible fixed assets | 22/27 | €256,074 | €229,344 | -€26,730 | -10.4% |
| Land and buildings | 22 | €188,355 | €173,698 | -€14,657 | -7.8% |
| Plant, machinery and equipment | 23 | €706 | €565 | -€141 | -20.0% |
| Furniture and vehicles | 24 | €67,013 | €55,081 | -€11,932 | -17.8% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €245,329 | €240,362 | -€4,967 | -2.0% |
| Stocks and contracts in progress | 3 | €90,098 | €90,098 | = | 0.0% |
| Stocks | 30/36 | €90,098 | €90,098 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,655 | €50,900 | -€43,755 | -46.2% |
| Other amounts receivable | 41 | €94,655 | €50,900 | -€43,755 | -46.2% |
| Current investments | 50/53 | €52,345 | €52,345 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,637 | €43,963 | +€37,327 | +562% |
| Deferred charges and accrued income | 490/1 | €1,595 | €3,056 | +€1,461 | +91.6% |
| Total equity and liabilities | 10/49 | €501,663 | €469,966 | -€31,697 | -6.3% |
| Equity | 10/15 | €260,664 | €260,221 | -€443 | -0.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €240,213 | €239,770 | -€443 | -0.2% |
| Distributable reserves | 133 | €240,213 | €239,770 | -€443 | -0.2% |
| Amounts payable | 17/49 | €240,999 | €209,745 | -€31,254 | -13.0% |
| Amounts payable after more than one year | 17 | €160,717 | €147,472 | -€13,244 | -8.2% |
| Financial debts | 170/4 | €115,066 | €99,421 | -€15,644 | -13.6% |
| Other amounts payable | 178/9 | €45,651 | €48,051 | +€2,400 | +5.3% |
| Amounts payable within one year | 42/48 | €80,282 | €62,273 | -€18,010 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €41,228 | €17,272 | -€23,956 | -58.1% |
| Trade debts | 44 | €1,595 | €4,048 | +€2,453 | +154% |
| Suppliers | 440/4 | €1,595 | €4,048 | +€2,453 | +154% |
| Taxes, remuneration and social security | 45 | €4,394 | €5,978 | +€1,584 | +36.1% |
| Taxes | 450/3 | €4,394 | €5,978 | +€1,584 | +36.1% |
| Other amounts payable | 47/48 | €33,065 | €34,975 | +€1,910 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,371 | €32,380 | +€14,009 | +76.3% |
| Other operating charges | 640/8 | €1,288 | €8,850 | +€7,562 | +587% |
| Gross operating margin | 9900 | €43,979 | €82,527 | +€38,548 | +87.6% |
| Operating profit (loss) | 9901 | €24,320 | €41,296 | +€16,977 | +69.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,530 | €39,256 | +€33,726 | +610% |
| Recurring financial charges | 65 | €5,530 | €5,948 | +€418 | +7.6% |
| Non-recurring financial charges | 66B | - | €33,308 | +€33,308 | |
| Profit (loss) for the period before taxes | 9903 | €18,790 | €2,040 | -€16,750 | -89.1% |
| Income taxes | 67/77 | €4,311 | €2,483 | -€1,828 | -42.4% |
| Profit (loss) for the period | 9904 | €14,479 | -€443 | -€14,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,479 | -€443 | -€14,922 |
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 30 October 2026 via checked.be.