LANKU: 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.
LANKU
Largest movements
- Tangible fixed assets +€31,697
up €31,697 (+709.4%), from €4,468 to €36,165
of which Furniture and vehicles: +€32,917
- Cash +€27,155
up €27,155 (+120.2%), from €22,601 to €49,756
mainly Net result for the year (+€53,243) and Debts after one year (+€23,292)
- Stocks and contracts +€8,252
up €8,252 (+30.4%), from €27,148 to €35,400
- Receivables within one year -€2,883
down €2,883 (-96.7%), from €2,979 to €97
of which Trade receivables: -€2,979
- Reserves +€53,243
up €53,243 (+521.6%), from €10,207 to €63,450
- Trade debts -€26,631
down €26,631 (-87.5%), from €30,448 to €3,817
- Debts after one year +€23,292
new in 2025: €23,292
- Tax, wage and social debts +€9,828
up €9,828 (+72.9%), from €13,484 to €23,311
of which Taxes: +€8,328
- Current portion of long-term debt +€5,405
new in 2025: €5,405
- Gross operating margin +€53,245
up €53,245 (+247.6%), from €21,508 to €74,753
- Taxes +€10,784
up €10,784 (+345.8%), from €3,119 to €13,903
- Financial charges -€2,247
down €2,247 (-40.0%), from €5,617 to €3,370
- Depreciation +€1,103
up €1,103 (+42.6%), from €2,591 to €3,694
- Financial income -€906
down €906 (-86.5%), from €1,048 to €142
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 | €57,196 | €122,316 | +€65,120 | +113.9% |
| Fixed assets | 21/28 | €4,468 | €36,165 | +€31,697 | +709.4% |
| Tangible fixed assets | 22/27 | €4,468 | €36,165 | +€31,697 | +709.4% |
| Plant, machinery and equipment | 23 | €4,468 | €3,248 | -€1,220 | -27.3% |
| Furniture and vehicles | 24 | - | €32,917 | +€32,917 | |
| Current assets | 29/58 | €52,728 | €86,151 | +€33,423 | +63.4% |
| Stocks and contracts in progress | 3 | €27,148 | €35,400 | +€8,252 | +30.4% |
| Stocks | 30/36 | €27,148 | €35,400 | +€8,252 | +30.4% |
| Amounts receivable within one year | 40/41 | €2,979 | €97 | -€2,883 | -96.7% |
| Trade receivables | 40 | €2,979 | €0 | -€2,979 | -100.0% |
| Other amounts receivable | 41 | - | €97 | +€97 | |
| Cash at bank and in hand | 54/58 | €22,601 | €49,756 | +€27,155 | +120.2% |
| Deferred charges and accrued income | 490/1 | - | €898 | +€898 | |
| Total equity and liabilities | 10/49 | €57,196 | €122,316 | +€65,120 | +113.9% |
| Equity | 10/15 | €13,207 | €66,450 | +€53,243 | +403.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,207 | €63,450 | +€53,243 | +521.6% |
| Distributable reserves | 133 | €10,207 | €63,450 | +€53,243 | +521.6% |
| Amounts payable | 17/49 | €43,989 | €55,866 | +€11,877 | +27.0% |
| Amounts payable after more than one year | 17 | - | €23,292 | +€23,292 | |
| Financial debts | 170/4 | - | €23,292 | +€23,292 | |
| Amounts payable within one year | 42/48 | €43,989 | €32,574 | -€11,415 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,405 | +€5,405 | |
| Trade debts | 44 | €30,448 | €3,817 | -€26,631 | -87.5% |
| Suppliers | 440/4 | €30,448 | €3,817 | -€26,631 | -87.5% |
| Taxes, remuneration and social security | 45 | €13,484 | €23,311 | +€9,828 | +72.9% |
| Taxes | 450/3 | €11,184 | €19,511 | +€8,328 | +74.5% |
| Remuneration and social security | 454/9 | €2,300 | €3,800 | +€1,500 | +65.2% |
| Other amounts payable | 47/48 | €57 | €40 | -€17 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,591 | €3,694 | +€1,103 | +42.6% |
| Other operating charges | 640/8 | €1,021 | €684 | -€337 | -33.0% |
| Gross operating margin | 9900 | €21,508 | €74,753 | +€53,245 | +247.6% |
| Operating profit (loss) | 9901 | €17,896 | €70,375 | +€52,479 | +293.2% |
| Financial income | 75/76B | €1,048 | €142 | -€906 | -86.5% |
| Recurring financial income | 75 | €1,048 | €142 | -€906 | -86.5% |
| Financial charges | 65/66B | €5,617 | €3,370 | -€2,247 | -40.0% |
| Recurring financial charges | 65 | €5,617 | €3,370 | -€2,247 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €13,326 | €67,146 | +€53,820 | +403.9% |
| Income taxes | 67/77 | €3,119 | €13,903 | +€10,784 | +345.8% |
| Profit (loss) for the period | 9904 | €10,207 | €53,243 | +€43,036 | +421.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,207 | €53,243 | +€43,036 | +421.6% |
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 1 October 2026 via checked.be.