LaNess Studio: 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.
LaNess Studio
Largest movements
- Tangible fixed assets +€10,076
up €10,076 (+85.8%), from €11,748 to €21,825
of which Furniture and vehicles: +€9,030
- Cash -€4,780
down €4,780 (-49.9%), from €9,578 to €4,798
mainly Investment in fixed assets (net) (-€11,350) and Stocks and contracts (-€3,074)
- Stocks and contracts +€3,074
up €3,074 (+351.2%), from €875 to €3,949
- Deferred charges and accrued income +€1,805
new in 2025: €1,805
- Receivables within one year -€934
down €934 (-39.0%), from €2,395 to €1,461
of which Trade receivables: -€2,395
- Current portion of long-term debt +€6,874
new in 2025: €6,874
- Tax, wage and social debts +€1,791
up €1,791 (+33.4%), from €5,363 to €7,154
of which Taxes: +€2,441
- Other debts +€705
up €705 (+22.2%), from €3,181 to €3,886
- Gross operating margin -€6,252
down €6,252 (-45.9%), from €13,628 to €7,376
- Depreciation -€3,176
down €3,176 (-75.6%), from €4,200 to €1,024
- Staff costs -€2,394
down €2,394 (-65.6%), from €3,650 to €1,256
- Financial charges +€1,303
up €1,303 (+347.9%), from €374 to €1,677
- Taxes -€1,068
down €1,068 (-50.7%), from €2,107 to €1,039
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 | €24,597 | €34,089 | +€9,492 | +38.6% |
| Fixed assets | 21/28 | €11,748 | €22,075 | +€10,326 | +87.9% |
| Tangible fixed assets | 22/27 | €11,748 | €21,825 | +€10,076 | +85.8% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Furniture and vehicles | 24 | €11,748 | €20,778 | +€9,030 | +76.9% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €12,849 | €12,014 | -€834 | -6.5% |
| Stocks and contracts in progress | 3 | €875 | €3,949 | +€3,074 | +351.2% |
| Stocks | 30/36 | €875 | €3,949 | +€3,074 | +351.2% |
| Amounts receivable within one year | 40/41 | €2,395 | €1,461 | -€934 | -39.0% |
| Trade receivables | 40 | €2,395 | - | -€2,395 | |
| Other amounts receivable | 41 | - | €1,461 | +€1,461 | |
| Cash at bank and in hand | 54/58 | €9,578 | €4,798 | -€4,780 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €1,805 | +€1,805 | |
| Total equity and liabilities | 10/49 | €24,597 | €34,089 | +€9,492 | +38.6% |
| Equity | 10/15 | €10,010 | €9,903 | -€107 | -1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,510 | €7,403 | -€107 | -1.4% |
| Distributable reserves | 133 | €7,510 | €7,403 | -€107 | -1.4% |
| Amounts payable | 17/49 | €14,588 | €24,186 | +€9,599 | +65.8% |
| Amounts payable within one year | 42/48 | €14,588 | €24,186 | +€9,599 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,874 | +€6,874 | |
| Trade debts | 44 | €6,043 | €6,272 | +€228 | +3.8% |
| Suppliers | 440/4 | €6,043 | €6,272 | +€228 | +3.8% |
| Taxes, remuneration and social security | 45 | €5,363 | €7,154 | +€1,791 | +33.4% |
| Taxes | 450/3 | €3,995 | €6,436 | +€2,441 | +61.1% |
| Remuneration and social security | 454/9 | €1,368 | €719 | -€650 | -47.5% |
| Other amounts payable | 47/48 | €3,181 | €3,886 | +€705 | +22.2% |
| Remuneration, social security and pensions | 62 | €3,650 | €1,256 | -€2,394 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,200 | €1,024 | -€3,176 | -75.6% |
| Other operating charges | 640/8 | €798 | €1,687 | +€889 | +111.5% |
| Gross operating margin | 9900 | €13,628 | €7,376 | -€6,252 | -45.9% |
| Operating profit (loss) | 9901 | €4,981 | €3,409 | -€1,571 | -31.6% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €374 | €1,677 | +€1,303 | +347.9% |
| Recurring financial charges | 65 | €374 | €1,677 | +€1,303 | +347.9% |
| Profit (loss) for the period before taxes | 9903 | €4,634 | €1,732 | -€2,902 | -62.6% |
| Income taxes | 67/77 | €2,107 | €1,039 | -€1,068 | -50.7% |
| Profit (loss) for the period | 9904 | €2,527 | €693 | -€1,834 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,527 | €693 | -€1,834 | -72.6% |
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 12 October 2026 via checked.be.