LANIAR: 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.
LANIAR
Largest movements
- Cash -€7,193
down €7,193 (-70.4%), from €10,216 to €3,023
mainly Net result for the year (-€3,314) and Tax, wage and social debts (-€2,190)
- Receivables within one year +€1,211
up €1,211 (+4.2%), from €29,050 to €30,261
of which Other amounts receivable: +€6,806
- Deferred charges and accrued income -€1,106
down €1,106 (-100.0%), from €1,106 to €0
- Profit (loss) carried forward -€3,314
down €3,314, from €166 to -€3,148
- Tax, wage and social debts -€2,190
down €2,190 (-46.6%), from €4,696 to €2,506
- Other debts -€1,341
down €1,341 (-100.0%), from €1,341 to €0
- Gross operating margin -€21,109
down €21,109, from €16,680 to -€4,429
- Taxes -€7,446
down €7,446 (-98.9%), from €7,531 to €85
- Other operating charges -€654
down €654 (-95.8%), from €682 to €29
- Depreciation -€495
down €495 (-100.0%), from €495 to €0
- Financial income +€473
up €473 (+44.7%), from €1,059 to €1,532
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 | €43,097 | €35,884 | -€7,213 | -16.7% |
| Fixed assets | 21/28 | €2,725 | €2,600 | -€125 | -4.6% |
| Tangible fixed assets | 22/27 | €2,725 | €2,600 | -€125 | -4.6% |
| Plant, machinery and equipment | 23 | €125 | €0 | -€125 | -100.0% |
| Furniture and vehicles | 24 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €40,372 | €33,284 | -€7,088 | -17.6% |
| Amounts receivable within one year | 40/41 | €29,050 | €30,261 | +€1,211 | +4.2% |
| Trade receivables | 40 | €5,595 | €0 | -€5,595 | -100.0% |
| Other amounts receivable | 41 | €23,455 | €30,261 | +€6,806 | +29.0% |
| Cash at bank and in hand | 54/58 | €10,216 | €3,023 | -€7,193 | -70.4% |
| Deferred charges and accrued income | 490/1 | €1,106 | €0 | -€1,106 | -100.0% |
| Total equity and liabilities | 10/49 | €43,097 | €35,884 | -€7,213 | -16.7% |
| Equity | 10/15 | €36,692 | €33,378 | -€3,314 | -9.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,526 | €16,526 | = | 0.0% |
| Distributable reserves | 133 | €16,526 | €16,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166 | -€3,148 | -€3,314 | |
| Amounts payable | 17/49 | €6,405 | €2,506 | -€3,899 | -60.9% |
| Amounts payable within one year | 42/48 | €6,405 | €2,506 | -€3,899 | -60.9% |
| Trade debts | 44 | €368 | €0 | -€368 | -100.0% |
| Suppliers | 440/4 | €368 | €0 | -€368 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,696 | €2,506 | -€2,190 | -46.6% |
| Taxes | 450/3 | €4,696 | €2,506 | -€2,190 | -46.6% |
| Other amounts payable | 47/48 | €1,341 | €0 | -€1,341 | -100.0% |
| Non-recurring operating income | 76A | - | €1,841 | +€1,841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €0 | -€495 | -100.0% |
| Other operating charges | 640/8 | €682 | €29 | -€654 | -95.8% |
| Non-recurring operating charges | 66A | - | €125 | +€125 | |
| Gross operating margin | 9900 | €16,680 | -€4,429 | -€21,109 | |
| Operating profit (loss) | 9901 | €15,503 | -€4,582 | -€20,085 | |
| Financial income | 75/76B | €1,059 | €1,532 | +€473 | +44.7% |
| Recurring financial income | 75 | €1,059 | €1,532 | +€473 | +44.7% |
| Financial charges | 65/66B | €280 | €179 | -€101 | -36.1% |
| Recurring financial charges | 65 | €280 | €179 | -€101 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €16,281 | -€3,229 | -€19,511 | |
| Income taxes | 67/77 | €7,531 | €85 | -€7,446 | -98.9% |
| Profit (loss) for the period | 9904 | €8,750 | -€3,314 | -€12,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,750 | -€3,314 | -€12,064 |
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 9 October 2026 via checked.be.