LANOMI: 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.
LANOMI
Largest movements
- Cash +€11,091
up €11,091 (+50.6%), from €21,923 to €33,014
mainly Net result for the year (+€23,411) and Depreciation (+€10,143)
- Receivables within one year -€2,817
down €2,817 (-4.7%), from €59,588 to €56,771
of which Trade receivables: -€10,761
- Tangible fixed assets +€2,172
up €2,172 (+2.7%), from €79,341 to €81,514
of which Plant, machinery and equipment: +€1,650
- Reserves +€22,511
up €22,511 (+45.4%), from €49,612 to €72,123
- Debts after one year -€9,786
down €9,786 (-15.3%), from €63,795 to €54,009
- Trade debts -€4,495
down €4,495 (-79.5%), from €5,653 to €1,159
- Gross operating margin +€8,808
up €8,808 (+25.4%), from €34,738 to €43,546
- Depreciation +€6,542
up €6,542 (+182%), from €3,601 to €10,143
- Financial charges +€2,551
up €2,551 (+67.7%), from €3,769 to €6,319
- Taxes +€1,473
up €1,473 (+28.3%), from €5,212 to €6,684
- Financial income +€1,380
up €1,380 (+75.1%), from €1,838 to €3,218
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 | €161,377 | €171,298 | +€9,921 | +6.1% |
| Fixed assets | 21/28 | €79,341 | €81,514 | +€2,172 | +2.7% |
| Tangible fixed assets | 22/27 | €79,341 | €81,514 | +€2,172 | +2.7% |
| Plant, machinery and equipment | 23 | €1,367 | €3,017 | +€1,650 | +121% |
| Furniture and vehicles | 24 | €77,974 | €78,496 | +€522 | +0.7% |
| Current assets | 29/58 | €82,035 | €89,784 | +€7,749 | +9.4% |
| Amounts receivable within one year | 40/41 | €59,588 | €56,771 | -€2,817 | -4.7% |
| Trade receivables | 40 | €10,761 | - | -€10,761 | |
| Other amounts receivable | 41 | €48,827 | €56,771 | +€7,944 | +16.3% |
| Cash at bank and in hand | 54/58 | €21,923 | €33,014 | +€11,091 | +50.6% |
| Deferred charges and accrued income | 490/1 | €525 | - | -€525 | |
| Total equity and liabilities | 10/49 | €161,377 | €171,298 | +€9,921 | +6.1% |
| Equity | 10/15 | €54,612 | €77,123 | +€22,511 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,612 | €72,123 | +€22,511 | +45.4% |
| Distributable reserves | 133 | €49,612 | €72,123 | +€22,511 | +45.4% |
| Amounts payable | 17/49 | €106,765 | €94,175 | -€12,590 | -11.8% |
| Amounts payable after more than one year | 17 | €63,795 | €54,009 | -€9,786 | -15.3% |
| Financial debts | 170/4 | €63,795 | €54,009 | -€9,786 | -15.3% |
| Amounts payable within one year | 42/48 | €42,825 | €40,166 | -€2,659 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €9,233 | €9,786 | +€553 | +6.0% |
| Trade debts | 44 | €5,653 | €1,159 | -€4,495 | -79.5% |
| Suppliers | 440/4 | €5,653 | €1,159 | -€4,495 | -79.5% |
| Taxes, remuneration and social security | 45 | €27,089 | €28,321 | +€1,232 | +4.5% |
| Taxes | 450/3 | €24,589 | €25,821 | +€1,232 | +5.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €850 | €900 | +€50 | +5.9% |
| Accrued charges and deferred income | 492/3 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,601 | €10,143 | +€6,542 | +182% |
| Other operating charges | 640/8 | €208 | €207 | -€2 | -0.8% |
| Gross operating margin | 9900 | €34,738 | €43,546 | +€8,808 | +25.4% |
| Operating profit (loss) | 9901 | €30,929 | €33,197 | +€2,268 | +7.3% |
| Financial income | 75/76B | €1,838 | €3,218 | +€1,380 | +75.1% |
| Recurring financial income | 75 | €1,838 | €3,218 | +€1,380 | +75.1% |
| Financial charges | 65/66B | €3,769 | €6,319 | +€2,551 | +67.7% |
| Recurring financial charges | 65 | €3,769 | €6,319 | +€2,551 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €28,998 | €30,096 | +€1,098 | +3.8% |
| Income taxes | 67/77 | €5,212 | €6,684 | +€1,473 | +28.3% |
| Profit (loss) for the period | 9904 | €23,786 | €23,411 | -€375 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,786 | €23,411 | -€375 | -1.6% |
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 14 October 2026 via checked.be.