LANIS - DEBOIS: 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.
LANIS - DEBOIS
Largest movements
- Tangible fixed assets -€16,644
down €16,644 (-9.8%), from €169,656 to €153,011
of which Land and buildings: -€15,179
- Cash -€13,613
down €13,613 (-15.1%), from €90,207 to €76,595
mainly Debts after one year (-€37,860) and Investment in fixed assets (net) (-€3,753)
- Debts after one year -€37,860
down €37,860 (-14.1%), from €268,782 to €230,922
of which Other amounts payable: -€27,369
- Other debts +€6,360
new in 2025: €6,360
- Other operating charges -€1,238
down €1,238 (-29.6%), from €4,180 to €2,942
- Depreciation -€959
down €959 (-4.5%), from €21,356 to €20,397
- Gross operating margin -€487
down €487 (-1.6%), from €29,582 to €29,095
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.
Derived cash bridge
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 | €267,263 | €238,970 | -€28,292 | -10.6% |
| Fixed assets | 21/28 | €169,706 | €153,061 | -€16,644 | -9.8% |
| Tangible fixed assets | 22/27 | €169,656 | €153,011 | -€16,644 | -9.8% |
| Land and buildings | 22 | €150,590 | €135,412 | -€15,179 | -10.1% |
| Plant, machinery and equipment | 23 | €14,341 | €13,685 | -€656 | -4.6% |
| Furniture and vehicles | 24 | €4,725 | €3,915 | -€810 | -17.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €97,557 | €85,909 | -€11,648 | -11.9% |
| Amounts receivable within one year | 40/41 | €7,149 | €9,314 | +€2,165 | +30.3% |
| Trade receivables | 40 | €6,567 | €8,781 | +€2,214 | +33.7% |
| Other amounts receivable | 41 | €582 | €533 | -€49 | -8.4% |
| Cash at bank and in hand | 54/58 | €90,207 | €76,595 | -€13,613 | -15.1% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €267,263 | €238,970 | -€28,292 | -10.6% |
| Equity | 10/15 | -€18,876 | -€17,387 | +€1,488 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,336 | -€37,847 | +€1,488 | +3.8% |
| Amounts payable | 17/49 | €286,138 | €256,358 | -€29,780 | -10.4% |
| Amounts payable after more than one year | 17 | €268,782 | €230,922 | -€37,860 | -14.1% |
| Financial debts | 170/4 | €62,946 | €52,455 | -€10,491 | -16.7% |
| Other amounts payable | 178/9 | €205,836 | €178,467 | -€27,369 | -13.3% |
| Amounts payable within one year | 42/48 | €17,356 | €25,435 | +€8,079 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €10,491 | €10,491 | = | 0.0% |
| Trade debts | 44 | €5,648 | €7,501 | +€1,853 | +32.8% |
| Suppliers | 440/4 | €5,648 | €7,501 | +€1,853 | +32.8% |
| Taxes, remuneration and social security | 45 | €1,217 | €1,084 | -€134 | -11.0% |
| Taxes | 450/3 | €217 | €84 | -€134 | -61.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €6,360 | +€6,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,356 | €20,397 | -€959 | -4.5% |
| Other operating charges | 640/8 | €4,180 | €2,942 | -€1,238 | -29.6% |
| Gross operating margin | 9900 | €29,582 | €29,095 | -€487 | -1.6% |
| Operating profit (loss) | 9901 | €4,046 | €5,757 | +€1,711 | +42.3% |
| Financial income | 75/76B | €171 | €335 | +€165 | +96.4% |
| Recurring financial income | 75 | €171 | €335 | +€165 | +96.4% |
| Financial charges | 65/66B | €4,496 | €4,459 | -€37 | -0.8% |
| Recurring financial charges | 65 | €4,466 | €4,459 | -€7 | -0.2% |
| Non-recurring financial charges | 66B | €30 | - | -€30 | |
| Profit (loss) for the period before taxes | 9903 | -€280 | €1,632 | +€1,912 | |
| Income taxes | 67/77 | €152 | €144 | -€8 | -5.0% |
| Profit (loss) for the period | 9904 | -€431 | €1,488 | +€1,920 | |
| Profit (loss) for the period to be appropriated | 9905 | -€431 | €1,488 | +€1,920 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.