LANNEAU SERVICES: 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.
LANNEAU SERVICES
Largest movements
- Receivables within one year -€47,590
down €47,590 (-14.5%), from €329,281 to €281,691
of which Trade receivables: -€60,062
- Tangible fixed assets -€46,110
down €46,110 (-6.6%), from €698,873 to €652,763
of which Land and buildings: -€43,463
- Debts after one year -€49,667
down €49,667 (-23.3%), from €213,222 to €163,556
- Profit (loss) carried forward -€36,166
down €36,166 (-130.4%), from -€27,744 to -€63,910
- Gross operating margin +€10,732
up €10,732 (+3.8%), from €279,846 to €290,579
- Staff costs -€6,975
down €6,975 (-2.9%), from €244,724 to €237,750
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 | €1,182,681 | €1,092,033 | -€90,648 | -7.7% |
| Fixed assets | 21/28 | €847,609 | €801,499 | -€46,110 | -5.4% |
| Tangible fixed assets | 22/27 | €698,873 | €652,763 | -€46,110 | -6.6% |
| Land and buildings | 22 | €685,873 | €642,410 | -€43,463 | -6.3% |
| Plant, machinery and equipment | 23 | €12,013 | €9,997 | -€2,017 | -16.8% |
| Furniture and vehicles | 24 | €987 | €356 | -€630 | -63.9% |
| Financial fixed assets | 28 | €148,736 | €148,736 | = | 0.0% |
| Current assets | 29/58 | €335,072 | €290,534 | -€44,538 | -13.3% |
| Amounts receivable within one year | 40/41 | €329,281 | €281,691 | -€47,590 | -14.5% |
| Trade receivables | 40 | €329,281 | €269,219 | -€60,062 | -18.2% |
| Other amounts receivable | 41 | - | €12,471 | +€12,471 | |
| Cash at bank and in hand | 54/58 | €629 | €841 | +€212 | +33.7% |
| Deferred charges and accrued income | 490/1 | €5,162 | €8,002 | +€2,840 | +55.0% |
| Total equity and liabilities | 10/49 | €1,182,681 | €1,092,033 | -€90,648 | -7.7% |
| Equity | 10/15 | €812,320 | €776,154 | -€36,166 | -4.5% |
| Contributions | 10/11 | €731,300 | €731,300 | = | 0.0% |
| Capital | 10 | €731,300 | €731,300 | = | 0.0% |
| Issued capital | 100 | €731,300 | €731,300 | = | 0.0% |
| Reserves | 13 | €108,764 | €108,764 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,130 | €73,130 | = | 0.0% |
| Legal reserve | 130 | €73,130 | €73,130 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €3,134 | €3,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,744 | -€63,910 | -€36,166 | -130.4% |
| Amounts payable | 17/49 | €370,361 | €315,879 | -€54,482 | -14.7% |
| Amounts payable after more than one year | 17 | €213,222 | €163,556 | -€49,667 | -23.3% |
| Financial debts | 170/4 | €213,222 | €163,556 | -€49,667 | -23.3% |
| Amounts payable within one year | 42/48 | €157,139 | €152,324 | -€4,815 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €49,667 | €49,667 | = | 0.0% |
| Trade debts | 44 | €53,492 | €47,445 | -€6,047 | -11.3% |
| Suppliers | 440/4 | €53,492 | €47,445 | -€6,047 | -11.3% |
| Taxes, remuneration and social security | 45 | €53,981 | €55,212 | +€1,231 | +2.3% |
| Taxes | 450/3 | €18,422 | €19,291 | +€869 | +4.7% |
| Remuneration and social security | 454/9 | €35,559 | €35,920 | +€362 | +1.0% |
| Remuneration, social security and pensions | 62 | €244,724 | €237,750 | -€6,975 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,480 | €46,110 | -€371 | -0.8% |
| Other operating charges | 640/8 | €38,131 | €39,352 | +€1,220 | +3.2% |
| Gross operating margin | 9900 | €279,846 | €290,579 | +€10,732 | +3.8% |
| Operating profit (loss) | 9901 | -€49,490 | -€32,632 | +€16,858 | +34.1% |
| Financial income | 75/76B | €675 | €612 | -€63 | -9.4% |
| Recurring financial income | 75 | €675 | €612 | -€63 | -9.4% |
| Financial charges | 65/66B | €4,982 | €4,145 | -€837 | -16.8% |
| Recurring financial charges | 65 | €4,982 | €4,145 | -€837 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,797 | -€36,166 | +€17,631 | +32.8% |
| Profit (loss) for the period | 9904 | -€53,797 | -€36,166 | +€17,631 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,797 | -€36,166 | +€17,631 | +32.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.