LANES: 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.
LANES
Largest movements
- Receivables within one year -€9,579
down €9,579 (-31.9%), from €29,987 to €20,408
of which Trade receivables: -€11,289
- Cash -€6,156
down €6,156 (-10.0%), from €61,655 to €55,500
mainly Other debts (-€17,271) and Contributions, distributions and other (-€11,400)
- Tangible fixed assets -€4,533
down €4,533 (-18.2%), from €24,947 to €20,414
of which Furniture and vehicles: -€2,559
- Other debts -€17,271
down €17,271 (-55.7%), from €30,994 to €13,723
- Tax, wage and social debts -€5,500
down €5,500 (-42.1%), from €13,053 to €7,554
- Trade debts -€3,634
down €3,634 (-65.3%), from €5,567 to €1,933
- Contributions +€3,100
up €3,100 (+20.0%), from €15,500 to €18,600
- Debts after one year +€2,399
up €2,399, from €0 to €2,399
- Gross operating margin -€6,813
down €6,813 (-14.3%), from €47,697 to €40,884
- Taxes -€5,262
down €5,262 (-41.5%), from €12,693 to €7,431
- Other operating charges -€3,814
down €3,814 (-45.7%), from €8,353 to €4,539
- Depreciation +€1,213
up €1,213 (+9.1%), from €13,379 to €14,592
- Financial income -€919
down €919 (-100.0%), from €919 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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,037 | €97,244 | -€20,793 | -17.6% |
| Fixed assets | 21/28 | €25,237 | €20,704 | -€4,533 | -18.0% |
| Tangible fixed assets | 22/27 | €24,947 | €20,414 | -€4,533 | -18.2% |
| Land and buildings | 22 | €4,405 | €3,136 | -€1,270 | -28.8% |
| Plant, machinery and equipment | 23 | €1,289 | €585 | -€704 | -54.6% |
| Furniture and vehicles | 24 | €19,253 | €16,694 | -€2,559 | -13.3% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €92,800 | €76,539 | -€16,260 | -17.5% |
| Amounts receivable within one year | 40/41 | €29,987 | €20,408 | -€9,579 | -31.9% |
| Trade receivables | 40 | €24,898 | €13,610 | -€11,289 | -45.3% |
| Other amounts receivable | 41 | €5,088 | €6,798 | +€1,710 | +33.6% |
| Cash at bank and in hand | 54/58 | €61,655 | €55,500 | -€6,156 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,158 | €632 | -€526 | -45.4% |
| Total equity and liabilities | 10/49 | €118,037 | €97,244 | -€20,793 | -17.6% |
| Equity | 10/15 | €67,676 | €70,264 | +€2,588 | +3.8% |
| Contributions | 10/11 | €15,500 | €18,600 | +€3,100 | +20.0% |
| Reserves | 13 | €52,176 | €51,664 | -€512 | -1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,316 | €49,804 | -€512 | -1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,361 | €26,979 | -€23,382 | -46.4% |
| Amounts payable after more than one year | 17 | €0 | €2,399 | +€2,399 | |
| Financial debts | 170/4 | €0 | €2,399 | +€2,399 | |
| Amounts payable within one year | 42/48 | €50,361 | €24,581 | -€25,780 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €746 | €1,371 | +€625 | +83.7% |
| Trade debts | 44 | €5,567 | €1,933 | -€3,634 | -65.3% |
| Suppliers | 440/4 | €5,567 | €1,933 | -€3,634 | -65.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,053 | €7,554 | -€5,500 | -42.1% |
| Taxes | 450/3 | €13,053 | €7,554 | -€5,500 | -42.1% |
| Other amounts payable | 47/48 | €30,994 | €13,723 | -€17,271 | -55.7% |
| Non-recurring operating income | 76A | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,379 | €14,592 | +€1,213 | +9.1% |
| Other operating charges | 640/8 | €8,353 | €4,539 | -€3,814 | -45.7% |
| Gross operating margin | 9900 | €47,697 | €40,884 | -€6,813 | -14.3% |
| Operating profit (loss) | 9901 | €25,965 | €21,753 | -€4,212 | -16.2% |
| Financial income | 75/76B | €919 | €0 | -€919 | -100.0% |
| Recurring financial income | 75 | €919 | €0 | -€919 | -100.0% |
| Financial charges | 65/66B | €418 | €333 | -€85 | -20.2% |
| Recurring financial charges | 65 | €418 | €333 | -€85 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €26,466 | €21,419 | -€5,047 | -19.1% |
| Income taxes | 67/77 | €12,693 | €7,431 | -€5,262 | -41.5% |
| Profit (loss) for the period | 9904 | €13,774 | €13,988 | +€215 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,774 | €13,988 | +€215 | +1.6% |
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 4 October 2026 via checked.be.