Lanerai Consulting: 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.
Lanerai Consulting
Largest movements
- Cash +€76,941
up €76,941 (+43.4%), from €177,333 to €254,274
mainly Other debts (+€170,588) and Net result for the year (+€67,719)
- Receivables within one year +€28,430
up €28,430 (+1,343%), from €2,118 to €30,548
- Deferred charges and accrued income -€19,733
down €19,733 (-92.2%), from €21,397 to €1,664
- Other debts +€170,588
up €170,588 (+322%), from €52,914 to €223,502
- Reserves -€106,216
no longer reported in 2025 (was €106,216)
- Tax, wage and social debts +€23,065
up €23,065 (+103%), from €22,443 to €45,508
- Gross operating margin +€26,290
up €26,290 (+42.4%), from €61,935 to €88,225
- Taxes +€5,879
up €5,879 (+46.0%), from €12,788 to €18,667
- Depreciation +€1,309
up €1,309 (+311%), from €421 to €1,730
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 | €203,182 | €290,602 | +€87,420 | +43.0% |
| Fixed assets | 21/28 | €2,335 | €4,117 | +€1,782 | +76.3% |
| Tangible fixed assets | 22/27 | €2,335 | €4,117 | +€1,782 | +76.3% |
| Furniture and vehicles | 24 | €2,335 | €4,117 | +€1,782 | +76.3% |
| Current assets | 29/58 | €200,848 | €286,486 | +€85,638 | +42.6% |
| Amounts receivable within one year | 40/41 | €2,118 | €30,548 | +€28,430 | +1,343% |
| Trade receivables | 40 | €2,118 | €30,548 | +€28,430 | +1,343% |
| Cash at bank and in hand | 54/58 | €177,333 | €254,274 | +€76,941 | +43.4% |
| Deferred charges and accrued income | 490/1 | €21,397 | €1,664 | -€19,733 | -92.2% |
| Total equity and liabilities | 10/49 | €203,182 | €290,602 | +€87,420 | +43.0% |
| Equity | 10/15 | €124,766 | €18,550 | -€106,216 | -85.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €106,216 | - | -€106,216 | |
| Distributable reserves | 133 | €106,216 | - | -€106,216 | |
| Amounts payable | 17/49 | €78,416 | €272,052 | +€193,636 | +247% |
| Amounts payable within one year | 42/48 | €78,416 | €272,052 | +€193,636 | +247% |
| Trade debts | 44 | €3,059 | €3,043 | -€17 | -0.5% |
| Suppliers | 440/4 | €3,059 | €3,043 | -€17 | -0.5% |
| Taxes, remuneration and social security | 45 | €22,443 | €45,508 | +€23,065 | +103% |
| Taxes | 450/3 | €22,443 | €45,508 | +€23,065 | +103% |
| Other amounts payable | 47/48 | €52,914 | €223,502 | +€170,588 | +322% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €1,730 | +€1,309 | +311% |
| Gross operating margin | 9900 | €61,935 | €88,225 | +€26,290 | +42.4% |
| Operating profit (loss) | 9901 | €61,514 | €86,495 | +€24,981 | +40.6% |
| Financial income | 75/76B | €1 | €2 | +€1 | +58.7% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +58.7% |
| Financial charges | 65/66B | €253 | €111 | -€142 | -56.0% |
| Recurring financial charges | 65 | €253 | €111 | -€142 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €61,262 | €86,386 | +€25,124 | +41.0% |
| Income taxes | 67/77 | €12,788 | €18,667 | +€5,879 | +46.0% |
| Profit (loss) for the period | 9904 | €48,474 | €67,719 | +€19,245 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,474 | €67,719 | +€19,245 | +39.7% |
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 20 October 2026 via checked.be.