LANIUS: 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.
LANIUS
Largest movements
- Cash +€98,170
up €98,170 (+3069.5%), from €3,198 to €101,369
mainly Receivables within one year (+€98,114) and Net result for the year (+€15,664)
- Receivables within one year -€98,114
down €98,114 (-54.8%), from €178,944 to €80,831
of which Trade receivables: -€76,114
- Trade debts -€16,604
down €16,604 (-67.4%), from €24,633 to €8,029
- Reserves +€15,664
up €15,664 (+13.3%), from €117,370 to €133,034
of which Distributable reserves: +€14,774
- Gross operating margin +€10,346
up €10,346 (+101.9%), from €10,155 to €20,501
- Financial income -€2,855
down €2,855 (-62.6%), from €4,562 to €1,707
- Taxes +€1,688
up €1,688 (+45.5%), from €3,707 to €5,395
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 | €1,039,039 | €1,039,096 | +€57 | 0.0% |
| Fixed assets | 21/28 | €856,896 | €856,896 | = | 0.0% |
| Tangible fixed assets | 22/27 | €855,781 | €855,781 | = | 0.0% |
| Land and buildings | 22 | €855,781 | €855,781 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €182,143 | €182,200 | +€57 | 0.0% |
| Amounts receivable within one year | 40/41 | €178,944 | €80,831 | -€98,114 | -54.8% |
| Trade receivables | 40 | €76,244 | €131 | -€76,114 | -99.8% |
| Other amounts receivable | 41 | €102,700 | €80,700 | -€22,000 | -21.4% |
| Cash at bank and in hand | 54/58 | €3,198 | €101,369 | +€98,170 | +3069.5% |
| Total equity and liabilities | 10/49 | €1,039,039 | €1,039,096 | +€57 | 0.0% |
| Equity | 10/15 | €985,370 | €1,001,034 | +€15,664 | +1.6% |
| Contributions | 10/11 | €868,000 | €868,000 | = | 0.0% |
| Capital | 10 | €868,000 | €868,000 | = | 0.0% |
| Issued capital | 100 | €868,000 | €868,000 | = | 0.0% |
| Reserves | 13 | €117,370 | €133,034 | +€15,664 | +13.3% |
| Non-distributable reserves | 130/1 | €17,110 | €18,000 | +€890 | +5.2% |
| Legal reserve | 130 | €17,110 | €18,000 | +€890 | +5.2% |
| Distributable reserves | 133 | €100,260 | €115,034 | +€14,774 | +14.7% |
| Amounts payable | 17/49 | €53,669 | €38,061 | -€15,607 | -29.1% |
| Amounts payable within one year | 42/48 | €28,339 | €12,131 | -€16,209 | -57.2% |
| Trade debts | 44 | €24,633 | €8,029 | -€16,604 | -67.4% |
| Suppliers | 440/4 | €24,633 | €8,029 | -€16,604 | -67.4% |
| Taxes, remuneration and social security | 45 | €3,707 | €4,102 | +€395 | +10.7% |
| Taxes | 450/3 | €3,707 | €4,102 | +€395 | +10.7% |
| Accrued charges and deferred income | 492/3 | €25,329 | €25,930 | +€601 | +2.4% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €10,155 | €20,501 | +€10,346 | +101.9% |
| Operating profit (loss) | 9901 | €9,070 | €19,383 | +€10,313 | +113.7% |
| Financial income | 75/76B | €4,562 | €1,707 | -€2,855 | -62.6% |
| Recurring financial income | 75 | €4,562 | €1,707 | -€2,855 | -62.6% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €13,603 | €21,060 | +€7,456 | +54.8% |
| Income taxes | 67/77 | €3,707 | €5,395 | +€1,688 | +45.5% |
| Profit (loss) for the period | 9904 | €9,896 | €15,664 | +€5,768 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,896 | €15,664 | +€5,768 | +58.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.