LANOBI: 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.
LANOBI
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€117,100
down €117,100 (-48.9%), from €239,256 to €122,156
mainly Current investments (-€200,000) and Receivables within one year (-€12,446)
- Tangible fixed assets -€13,281
down €13,281 (-35.5%), from €37,411 to €24,130
of which Furniture and vehicles: -€9,087
- Receivables within one year +€12,446
up €12,446 (+15.0%), from €83,237 to €95,683
of which Trade receivables: +€10,700
- Receivables after one year -€11,388
down €11,388 (-12.2%), from €93,580 to €82,191
- Reserves +€72,000
up €72,000 (+28.0%), from €256,822 to €328,822
of which Distributable reserves: +€72,000
- Gross operating margin -€9,533
down €9,533 (-4.8%), from €197,598 to €188,066
- Staff costs +€6,637
up €6,637 (+10.2%), from €65,208 to €71,845
- Taxes -€3,879
down €3,879 (-11.7%), from €33,210 to €29,331
- Depreciation -€3,565
down €3,565 (-21.2%), from €16,846 to €13,281
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 | €457,464 | €526,787 | +€69,323 | +15.2% |
| Fixed assets | 21/28 | €37,583 | €24,302 | -€13,281 | -35.3% |
| Tangible fixed assets | 22/27 | €37,411 | €24,130 | -€13,281 | -35.5% |
| Plant, machinery and equipment | 23 | €2,492 | €1,055 | -€1,437 | -57.7% |
| Furniture and vehicles | 24 | €16,090 | €7,004 | -€9,087 | -56.5% |
| Other tangible fixed assets | 26 | €18,829 | €16,071 | -€2,758 | -14.6% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €419,882 | €502,486 | +€82,604 | +19.7% |
| Amounts receivable after more than one year | 29 | €93,580 | €82,191 | -€11,388 | -12.2% |
| Other amounts receivable | 291 | €93,580 | €82,191 | -€11,388 | -12.2% |
| Amounts receivable within one year | 40/41 | €83,237 | €95,683 | +€12,446 | +15.0% |
| Trade receivables | 40 | €71,919 | €82,618 | +€10,700 | +14.9% |
| Other amounts receivable | 41 | €11,319 | €13,065 | +€1,746 | +15.4% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €239,256 | €122,156 | -€117,100 | -48.9% |
| Deferred charges and accrued income | 490/1 | €3,809 | €2,455 | -€1,354 | -35.5% |
| Total equity and liabilities | 10/49 | €457,464 | €526,787 | +€69,323 | +15.2% |
| Equity | 10/15 | €414,003 | €486,483 | +€72,481 | +17.5% |
| Contributions | 10/11 | €8,075 | €8,075 | = | 0.0% |
| Reserves | 13 | €256,822 | €328,822 | +€72,000 | +28.0% |
| Tax-exempt reserves | 132 | €7,822 | €7,822 | = | 0.0% |
| Distributable reserves | 133 | €249,000 | €321,000 | +€72,000 | +28.9% |
| Profit (loss) carried forward | 14 | €149,106 | €149,587 | +€481 | +0.3% |
| Amounts payable | 17/49 | €43,462 | €40,304 | -€3,158 | -7.3% |
| Amounts payable within one year | 42/48 | €43,449 | €40,297 | -€3,152 | -7.3% |
| Financial debts | 43 | €145 | - | -€145 | |
| Credit institutions | 430/8 | €145 | - | -€145 | |
| Trade debts | 44 | €6,118 | €6,101 | -€17 | -0.3% |
| Suppliers | 440/4 | €6,118 | €6,101 | -€17 | -0.3% |
| Taxes, remuneration and social security | 45 | €27,444 | €23,486 | -€3,958 | -14.4% |
| Taxes | 450/3 | €19,253 | €18,589 | -€664 | -3.4% |
| Remuneration and social security | 454/9 | €8,190 | €4,897 | -€3,294 | -40.2% |
| Other amounts payable | 47/48 | €9,743 | €10,710 | +€967 | +9.9% |
| Accrued charges and deferred income | 492/3 | €13 | €7 | -€5 | -41.2% |
| Remuneration, social security and pensions | 62 | €65,208 | €71,845 | +€6,637 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,846 | €13,281 | -€3,565 | -21.2% |
| Other operating charges | 640/8 | €1,403 | €1,426 | +€23 | +1.6% |
| Gross operating margin | 9900 | €197,598 | €188,066 | -€9,533 | -4.8% |
| Operating profit (loss) | 9901 | €114,142 | €101,514 | -€12,628 | -11.1% |
| Financial income | 75/76B | €2,654 | €2,426 | -€228 | -8.6% |
| Recurring financial income | 75 | €2,654 | €2,426 | -€228 | -8.6% |
| Financial charges | 65/66B | €2,139 | €2,129 | -€11 | -0.5% |
| Recurring financial charges | 65 | €2,139 | €2,129 | -€11 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €114,657 | €101,812 | -€12,845 | -11.2% |
| Income taxes | 67/77 | €33,210 | €29,331 | -€3,879 | -11.7% |
| Profit (loss) for the period | 9904 | €81,447 | €72,481 | -€8,966 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,447 | €72,481 | -€8,966 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.