LANIMO: 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.
LANIMO
Largest movements
- Tangible fixed assets -€20,074
down €20,074 (-2.5%), from €792,537 to €772,464
of which Land and buildings: -€18,672
- Reserves -€18,234
down €18,234 (-7.7%), from €235,885 to €217,651
of which Tax-exempt reserves: -€18,234
- Other debts -€9,366
down €9,366 (-66.4%), from €14,115 to €4,749
- Gross operating margin +€15,812
up €15,812 (+25.6%), from €61,651 to €77,463
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 | €878,645 | €857,517 | -€21,128 | -2.4% |
| Fixed assets | 21/28 | €801,213 | €781,140 | -€20,074 | -2.5% |
| Tangible fixed assets | 22/27 | €792,537 | €772,464 | -€20,074 | -2.5% |
| Land and buildings | 22 | €785,286 | €766,614 | -€18,672 | -2.4% |
| Plant, machinery and equipment | 23 | €3,031 | €2,255 | -€776 | -25.6% |
| Furniture and vehicles | 24 | €4,220 | €3,595 | -€626 | -14.8% |
| Financial fixed assets | 28 | €8,676 | €8,676 | = | 0.0% |
| Current assets | 29/58 | €77,431 | €76,377 | -€1,054 | -1.4% |
| Cash at bank and in hand | 54/58 | €76,013 | €73,308 | -€2,705 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,418 | €3,069 | +€1,651 | +116.4% |
| Total equity and liabilities | 10/49 | €878,645 | €857,517 | -€21,128 | -2.4% |
| Equity | 10/15 | €514,475 | €504,644 | -€9,832 | -1.9% |
| Contributions | 10/11 | €100,003 | €100,003 | = | 0.0% |
| Capital | 10 | €100,003 | €100,003 | = | 0.0% |
| Issued capital | 100 | €100,003 | €100,003 | = | 0.0% |
| Reserves | 13 | €235,885 | €217,651 | -€18,234 | -7.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €145,885 | €127,651 | -€18,234 | -12.5% |
| Distributable reserves | 133 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,588 | €186,990 | +€8,402 | +4.7% |
| Provisions and deferred taxes | 16 | €48,628 | €42,550 | -€6,078 | -12.5% |
| Deferred taxes | 168 | €48,628 | €42,550 | -€6,078 | -12.5% |
| Amounts payable | 17/49 | €315,541 | €310,323 | -€5,218 | -1.7% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,541 | €9,384 | -€6,158 | -39.6% |
| Trade debts | 44 | €1,426 | €4,635 | +€3,208 | +225.0% |
| Suppliers | 440/4 | €1,426 | €4,635 | +€3,208 | +225.0% |
| Other amounts payable | 47/48 | €14,115 | €4,749 | -€9,366 | -66.4% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,509 | €65,001 | +€491 | +0.8% |
| Other operating charges | 640/8 | €17,459 | €18,097 | +€637 | +3.7% |
| Gross operating margin | 9900 | €61,651 | €77,463 | +€15,812 | +25.6% |
| Operating profit (loss) | 9901 | -€20,318 | -€5,635 | +€14,683 | +72.3% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.5% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.5% |
| Financial charges | 65/66B | €9,602 | €10,275 | +€674 | +7.0% |
| Recurring financial charges | 65 | €9,602 | €10,275 | +€674 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,893 | -€15,910 | +€13,983 | +46.8% |
| Transfer from deferred taxes | 780 | €6,078 | €6,078 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€23,815 | -€9,832 | +€13,983 | +58.7% |
| Transfer from tax-exempt reserves | 789 | €18,234 | €18,234 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,582 | €8,402 | +€13,983 |
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.