LANOO: 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.
LANOO
Largest movements
- Cash +€46,795
up €46,795 (+23.4%), from €200,049 to €246,844
mainly Net result for the year (+€35,990) and Depreciation (+€14,648)
- Tangible fixed assets -€6,403
down €6,403 (-8.1%), from €78,942 to €72,539
of which Furniture and vehicles: -€6,388
- Reserves +€35,990
up €35,990 (+92.6%), from €38,855 to €74,846
- Tax, wage and social debts +€5,496
up €5,496 (+48.2%), from €11,408 to €16,904
of which Taxes: +€7,504
- Staff costs -€23,470
down €23,470 (-71.0%), from €33,038 to €9,568
- Gross operating margin -€14,146
down €14,146 (-17.7%), from €79,833 to €65,688
- Taxes +€2,823
up €2,823 (+307.3%), from €919 to €3,742
- Depreciation +€2,024
up €2,024 (+16.0%), from €12,625 to €14,648
- Financial charges -€1,333
down €1,333 (-18.5%), from €7,198 to €5,865
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 | €403,660 | €446,175 | +€42,515 | +10.5% |
| Fixed assets | 21/28 | €78,942 | €72,539 | -€6,403 | -8.1% |
| Tangible fixed assets | 22/27 | €78,942 | €72,539 | -€6,403 | -8.1% |
| Land and buildings | 22 | €52,898 | €52,883 | -€15 | 0.0% |
| Furniture and vehicles | 24 | €26,044 | €19,656 | -€6,388 | -24.5% |
| Current assets | 29/58 | €324,718 | €373,635 | +€48,918 | +15.1% |
| Stocks and contracts in progress | 3 | €119,043 | €122,123 | +€3,080 | +2.6% |
| Stocks | 30/36 | €119,043 | €122,123 | +€3,080 | +2.6% |
| Amounts receivable within one year | 40/41 | €2,121 | €2,121 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,121 | €2,121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €200,049 | €246,844 | +€46,795 | +23.4% |
| Deferred charges and accrued income | 490/1 | €3,505 | €2,548 | -€957 | -27.3% |
| Total equity and liabilities | 10/49 | €403,660 | €446,175 | +€42,515 | +10.5% |
| Equity | 10/15 | €183,855 | €219,846 | +€35,990 | +19.6% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Reserves | 13 | €38,855 | €74,846 | +€35,990 | +92.6% |
| Distributable reserves | 133 | €38,855 | €74,846 | +€35,990 | +92.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €219,805 | €226,329 | +€6,525 | +3.0% |
| Amounts payable after more than one year | 17 | €137,500 | €137,500 | = | 0.0% |
| Financial debts | 170/4 | €137,500 | €137,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,032 | €81,964 | +€7,932 | +10.7% |
| Trade debts | 44 | €4,706 | €3,008 | -€1,698 | -36.1% |
| Suppliers | 440/4 | €4,706 | €3,008 | -€1,698 | -36.1% |
| Taxes, remuneration and social security | 45 | €11,408 | €16,904 | +€5,496 | +48.2% |
| Taxes | 450/3 | €5,002 | €12,506 | +€7,504 | +150.0% |
| Remuneration and social security | 454/9 | €6,406 | €4,398 | -€2,008 | -31.3% |
| Other amounts payable | 47/48 | €57,919 | €62,052 | +€4,133 | +7.1% |
| Accrued charges and deferred income | 492/3 | €8,272 | €6,865 | -€1,407 | -17.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €33,038 | €9,568 | -€23,470 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,625 | €14,648 | +€2,024 | +16.0% |
| Other operating charges | 640/8 | €5,195 | €5,320 | +€126 | +2.4% |
| Gross operating margin | 9900 | €79,833 | €65,688 | -€14,146 | -17.7% |
| Operating profit (loss) | 9901 | €28,976 | €36,151 | +€7,175 | +24.8% |
| Financial income | 75/76B | €9,666 | €9,447 | -€219 | -2.3% |
| Recurring financial income | 75 | €9,666 | €9,447 | -€219 | -2.3% |
| Financial charges | 65/66B | €7,198 | €5,865 | -€1,333 | -18.5% |
| Recurring financial charges | 65 | €7,198 | €5,865 | -€1,333 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €31,443 | €39,732 | +€8,289 | +26.4% |
| Income taxes | 67/77 | €919 | €3,742 | +€2,823 | +307.3% |
| Profit (loss) for the period | 9904 | €30,525 | €35,990 | +€5,466 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,525 | €35,990 | +€5,466 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.