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 +€57,257
up €57,257 (+71.8%), from €79,697 to €136,953
mainly Net result for the year (+€55,763) and Tax, wage and social debts (+€7,731)
- Tangible fixed assets -€4,153
down €4,153 (-17.6%), from €23,618 to €19,465
of which Land and buildings: -€3,398
- Reserves +€55,763
up €55,763 (+44.8%), from €124,527 to €180,289
- Other debts -€7,818
down €7,818 (-23.2%), from €33,727 to €25,909
- Tax, wage and social debts +€7,731
up €7,731 (+40.4%), from €19,130 to €26,861
- Trade debts -€5,249
down €5,249 (-92.9%), from €5,649 to €401
- Gross operating margin +€35,092
up €35,092 (+71.7%), from €48,915 to €84,007
- Taxes +€6,829
up €6,829 (+48.3%), from €14,142 to €20,971
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 | €197,091 | €249,917 | +€52,826 | +26.8% |
| Fixed assets | 21/28 | €23,717 | €19,565 | -€4,153 | -17.5% |
| Tangible fixed assets | 22/27 | €23,618 | €19,465 | -€4,153 | -17.6% |
| Land and buildings | 22 | €21,553 | €18,155 | -€3,398 | -15.8% |
| Plant, machinery and equipment | 23 | €674 | €444 | -€230 | -34.1% |
| Furniture and vehicles | 24 | €1,391 | €866 | -€525 | -37.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €173,374 | €230,353 | +€56,979 | +32.9% |
| Amounts receivable after more than one year | 29 | €84,000 | €84,000 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €84,000 | €84,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,677 | €9,399 | -€278 | -2.9% |
| Trade receivables | 40 | €9,075 | €9,399 | +€324 | +3.6% |
| Other amounts receivable | 41 | €602 | €0 | -€602 | -100.0% |
| Cash at bank and in hand | 54/58 | €79,697 | €136,953 | +€57,257 | +71.8% |
| Total equity and liabilities | 10/49 | €197,091 | €249,917 | +€52,826 | +26.8% |
| Equity | 10/15 | €138,526 | €194,289 | +€55,763 | +40.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €124,527 | €180,289 | +€55,763 | +44.8% |
| Distributable reserves | 133 | €124,527 | €180,289 | +€55,763 | +44.8% |
| Profit (loss) carried forward | 14 | €1,599 | €1,599 | = | 0.0% |
| Amounts payable | 17/49 | €58,566 | €55,629 | -€2,937 | -5.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,566 | €53,185 | -€5,381 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €59 | €14 | -€45 | -76.5% |
| Credit institutions | 430/8 | €59 | €14 | -€45 | -76.5% |
| Trade debts | 44 | €5,649 | €401 | -€5,249 | -92.9% |
| Suppliers | 440/4 | €5,649 | €401 | -€5,249 | -92.9% |
| Taxes, remuneration and social security | 45 | €19,130 | €26,861 | +€7,731 | +40.4% |
| Taxes | 450/3 | €19,130 | €26,861 | +€7,731 | +40.4% |
| Other amounts payable | 47/48 | €33,727 | €25,909 | -€7,818 | -23.2% |
| Accrued charges and deferred income | 492/3 | - | €2,444 | +€2,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,953 | €4,153 | +€200 | +5.0% |
| Other operating charges | 640/8 | €525 | €544 | +€19 | +3.6% |
| Gross operating margin | 9900 | €48,915 | €84,007 | +€35,092 | +71.7% |
| Operating profit (loss) | 9901 | €44,437 | €79,311 | +€34,874 | +78.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,118 | €2,581 | +€462 | +21.8% |
| Recurring financial charges | 65 | €2,118 | €2,581 | +€462 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €42,319 | €76,734 | +€34,415 | +81.3% |
| Income taxes | 67/77 | €14,142 | €20,971 | +€6,829 | +48.3% |
| Profit (loss) for the period | 9904 | €28,177 | €55,763 | +€27,586 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,177 | €55,763 | +€27,586 | +97.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.