Lanoconsult: 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.
Lanoconsult
Largest movements
- Cash +€237,459
up €237,459 (+1,286%), from €18,470 to €255,929
mainly Receivables within one year (+€128,975) and Net result for the year (+€94,085)
- Receivables within one year -€128,975
down €128,975 (-71.4%), from €180,525 to €51,550
of which Trade receivables: -€136,290
- Tangible fixed assets +€25,641
up €25,641 (+537%), from €4,778 to €30,419
of which Furniture and vehicles: +€26,421
- Reserves +€92,419
up €92,419 (+55.5%), from €166,522 to €258,942
- Tax, wage and social debts +€47,887
up €47,887 (+236%), from €20,260 to €68,147
of which Taxes: +€45,089
- Trade debts -€11,122
down €11,122 (-79.0%), from €14,087 to €2,964
- Depreciation +€16,593
up €16,593 (+1,917%), from €865 to €17,458
- Gross operating margin -€11,231
down €11,231 (-6.1%), from €184,856 to €173,625
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,069 | €337,898 | +€130,829 | +63.2% |
| Fixed assets | 21/28 | €4,778 | €30,419 | +€25,641 | +537% |
| Tangible fixed assets | 22/27 | €4,778 | €30,419 | +€25,641 | +537% |
| Plant, machinery and equipment | 23 | €3,314 | €2,535 | -€779 | -23.5% |
| Furniture and vehicles | 24 | €1,464 | €27,884 | +€26,421 | +1,805% |
| Current assets | 29/58 | €202,291 | €307,479 | +€105,188 | +52.0% |
| Amounts receivable within one year | 40/41 | €180,525 | €51,550 | -€128,975 | -71.4% |
| Trade receivables | 40 | €166,075 | €29,784 | -€136,290 | -82.1% |
| Other amounts receivable | 41 | €14,451 | €21,766 | +€7,315 | +50.6% |
| Cash at bank and in hand | 54/58 | €18,470 | €255,929 | +€237,459 | +1,286% |
| Deferred charges and accrued income | 490/1 | €3,295 | - | -€3,295 | |
| Total equity and liabilities | 10/49 | €207,069 | €337,898 | +€130,829 | +63.2% |
| Equity | 10/15 | €172,722 | €265,142 | +€92,419 | +53.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,522 | €258,942 | +€92,419 | +55.5% |
| Distributable reserves | 133 | €166,522 | €258,942 | +€92,419 | +55.5% |
| Amounts payable | 17/49 | €34,346 | €72,756 | +€38,410 | +112% |
| Amounts payable within one year | 42/48 | €34,346 | €72,756 | +€38,410 | +112% |
| Trade debts | 44 | €14,087 | €2,964 | -€11,122 | -79.0% |
| Suppliers | 440/4 | €14,087 | €2,964 | -€11,122 | -79.0% |
| Taxes, remuneration and social security | 45 | €20,260 | €68,147 | +€47,887 | +236% |
| Taxes | 450/3 | €20,260 | €65,349 | +€45,089 | +223% |
| Remuneration and social security | 454/9 | - | €2,798 | +€2,798 | |
| Other amounts payable | 47/48 | - | €1,645 | +€1,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €17,458 | +€16,593 | +1,917% |
| Other operating charges | 640/8 | €1,788 | €1,596 | -€192 | -10.8% |
| Gross operating margin | 9900 | €184,856 | €173,625 | -€11,231 | -6.1% |
| Operating profit (loss) | 9901 | €182,202 | €154,571 | -€27,631 | -15.2% |
| Financial income | 75/76B | - | €203 | +€203 | |
| Recurring financial income | 75 | - | €203 | +€203 | |
| Financial charges | 65/66B | €626 | €415 | -€212 | -33.8% |
| Recurring financial charges | 65 | €626 | €415 | -€212 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €181,576 | €154,359 | -€27,217 | -15.0% |
| Income taxes | 67/77 | €59,477 | €60,274 | +€797 | +1.3% |
| Profit (loss) for the period | 9904 | €122,099 | €94,085 | -€28,014 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,099 | €94,085 | -€28,014 | -22.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.