LANIKAI PROJECTS: 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.
LANIKAI PROJECTS
Largest movements
- Receivables within one year -€1,496
down €1,496 (-7.8%), from €19,132 to €17,636
- Deferred charges and accrued income +€484
up €484 (+18.2%), from €2,660 to €3,143
- Profit (loss) carried forward -€4,635
down €4,635 (-4.0%), from -€114,750 to -€119,385
- Other debts +€2,430
up €2,430 (+2.0%), from €121,959 to €124,389
- Trade debts +€549
up €549 (+14.9%), from €3,675 to €4,223
- Accrued charges and deferred income +€544
up €544 (+141%), from €384 to €928
- Gross operating margin +€1,497
up €1,497 (+52.0%), from -€2,876 to -€1,380
- Financial charges -€529
down €529 (-15.6%), from €3,395 to €2,866
- Other operating charges +€401
up €401 (+84.9%), from €472 to €873
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,518 | €40,405 | -€1,113 | -2.7% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €40,518 | €39,405 | -€1,113 | -2.7% |
| Amounts receivable after more than one year | 29 | €18,600 | €18,600 | = | 0.0% |
| Other amounts receivable | 291 | €18,600 | €18,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,132 | €17,636 | -€1,496 | -7.8% |
| Other amounts receivable | 41 | €19,132 | €17,636 | -€1,496 | -7.8% |
| Cash at bank and in hand | 54/58 | €126 | €25 | -€101 | -79.9% |
| Deferred charges and accrued income | 490/1 | €2,660 | €3,143 | +€484 | +18.2% |
| Total equity and liabilities | 10/49 | €41,518 | €40,405 | -€1,113 | -2.7% |
| Equity | 10/15 | -€84,500 | -€89,135 | -€4,635 | -5.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,750 | -€119,385 | -€4,635 | -4.0% |
| Amounts payable | 17/49 | €126,018 | €129,541 | +€3,522 | +2.8% |
| Amounts payable within one year | 42/48 | €125,634 | €128,612 | +€2,978 | +2.4% |
| Trade debts | 44 | €3,675 | €4,223 | +€549 | +14.9% |
| Suppliers | 440/4 | €3,675 | €4,223 | +€549 | +14.9% |
| Other amounts payable | 47/48 | €121,959 | €124,389 | +€2,430 | +2.0% |
| Accrued charges and deferred income | 492/3 | €384 | €928 | +€544 | +141% |
| Other operating charges | 640/8 | €472 | €873 | +€401 | +84.9% |
| Gross operating margin | 9900 | -€2,876 | -€1,380 | +€1,497 | +52.0% |
| Operating profit (loss) | 9901 | -€3,349 | -€2,253 | +€1,096 | +32.7% |
| Financial income | 75/76B | €484 | €484 | = | 0.0% |
| Recurring financial income | 75 | €484 | €484 | = | 0.0% |
| Financial charges | 65/66B | €3,395 | €2,866 | -€529 | -15.6% |
| Recurring financial charges | 65 | €3,395 | €2,866 | -€529 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,261 | -€4,635 | +€1,625 | +26.0% |
| Profit (loss) for the period | 9904 | -€6,261 | -€4,635 | +€1,625 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,261 | -€4,635 | +€1,625 | +26.0% |
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 30 October 2026 via checked.be.