LANI: 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.
LANI
Largest movements
- Receivables within one year +€11,743
new in 2023: €11,743
- Cash -€2,934
down €2,934 (-72.9%), from €4,024 to €1,091
mainly Receivables within one year (-€11,743) and Net result for the year (-€2,729)
- Deferred charges and accrued income -€168
down €168 (-46.6%), from €360 to €192
- Other debts +€11,551
up €11,551 (+166.2%), from €6,950 to €18,500
- Profit (loss) carried forward -€2,729
down €2,729 (-11.8%), from -€23,205 to -€25,935
- Trade debts -€180
no longer reported in 2023 (was €180)
- Gross operating margin +€1,280
up €1,280 (+36.6%), from -€3,498 to -€2,218
- Financial charges +€164
new in 2023: €164
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,384 | €13,026 | +€8,641 | +197.1% |
| Current assets | 29/58 | €4,384 | €13,026 | +€8,641 | +197.1% |
| Amounts receivable within one year | 40/41 | - | €11,743 | +€11,743 | |
| Other amounts receivable | 41 | - | €11,743 | +€11,743 | |
| Cash at bank and in hand | 54/58 | €4,024 | €1,091 | -€2,934 | -72.9% |
| Deferred charges and accrued income | 490/1 | €360 | €192 | -€168 | -46.6% |
| Total equity and liabilities | 10/49 | €4,384 | €13,026 | +€8,641 | +197.1% |
| Equity | 10/15 | -€2,745 | -€5,475 | -€2,729 | -99.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,205 | -€25,935 | -€2,729 | -11.8% |
| Amounts payable | 17/49 | €7,130 | €18,500 | +€11,371 | +159.5% |
| Amounts payable within one year | 42/48 | €7,130 | €18,500 | +€11,371 | +159.5% |
| Trade debts | 44 | €180 | - | -€180 | |
| Suppliers | 440/4 | €180 | - | -€180 | |
| Other amounts payable | 47/48 | €6,950 | €18,500 | +€11,551 | +166.2% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Gross operating margin | 9900 | -€3,498 | -€2,218 | +€1,280 | +36.6% |
| Operating profit (loss) | 9901 | -€3,845 | -€2,565 | +€1,280 | +33.3% |
| Financial charges | 65/66B | - | €164 | +€164 | |
| Recurring financial charges | 65 | - | €164 | +€164 | |
| Profit (loss) for the period before taxes | 9903 | -€3,845 | -€2,729 | +€1,116 | +29.0% |
| Profit (loss) for the period | 9904 | -€3,845 | -€2,729 | +€1,116 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,845 | -€2,729 | +€1,116 | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2022 and 30 July 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.