LANOR: 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.
LANOR
Largest movements
- Receivables within one year +€16,882
up €16,882 (+73.0%), from €23,117 to €39,998
- Tangible fixed assets -€13,861
down €13,861 (-53.9%), from €25,704 to €11,844
- Cash -€4,223
down €4,223 (-86.2%), from €4,899 to €675
mainly Receivables within one year (-€16,882) and Net result for the year (-€873)
- Profit (loss) carried forward -€873
down €873, from €493 to -€380
- Gross operating margin +€1,899
up €1,899 (+13.9%), from €13,647 to €15,546
- Depreciation -€1,465
down €1,465 (-9.6%), from €15,326 to €13,861
- Financial income -€280
no longer reported in 2024 (was €280)
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.
Cash bridge derived
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 | €53,719 | €52,517 | -€1,202 | -2.2% |
| Fixed assets | 21/28 | €25,704 | €11,844 | -€13,861 | -53.9% |
| Tangible fixed assets | 22/27 | €25,704 | €11,844 | -€13,861 | -53.9% |
| Land and buildings | 22 | €25,704 | €11,844 | -€13,861 | -53.9% |
| Current assets | 29/58 | €28,015 | €40,673 | +€12,658 | +45.2% |
| Amounts receivable within one year | 40/41 | €23,117 | €39,998 | +€16,882 | +73.0% |
| Other amounts receivable | 41 | €23,117 | €39,998 | +€16,882 | +73.0% |
| Cash at bank and in hand | 54/58 | €4,899 | €675 | -€4,223 | -86.2% |
| Total equity and liabilities | 10/49 | €53,719 | €52,517 | -€1,202 | -2.2% |
| Equity | 10/15 | €53,390 | €52,517 | -€873 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,297 | €34,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €28,447 | €28,447 | = | 0.0% |
| Distributable reserves | 133 | €3,990 | €5,850 | +€1,860 | +46.6% |
| Profit (loss) carried forward | 14 | €493 | -€380 | -€873 | |
| Amounts payable | 17/49 | €329 | - | -€329 | |
| Amounts payable within one year | 42/48 | €329 | - | -€329 | |
| Trade debts | 44 | €329 | - | -€329 | |
| Suppliers | 440/4 | €329 | - | -€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,326 | €13,861 | -€1,465 | -9.6% |
| Other operating charges | 640/8 | €2,687 | €2,545 | -€142 | -5.3% |
| Gross operating margin | 9900 | €13,647 | €15,546 | +€1,899 | +13.9% |
| Operating profit (loss) | 9901 | -€4,366 | -€860 | +€3,506 | +80.3% |
| Financial income | 75/76B | €280 | - | -€280 | |
| Recurring financial income | 75 | €280 | - | -€280 | |
| Financial charges | 65/66B | €9 | €14 | +€5 | +50.0% |
| Recurring financial charges | 65 | €9 | €14 | +€5 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,095 | -€873 | +€3,222 | +78.7% |
| Profit (loss) for the period | 9904 | -€4,095 | -€873 | +€3,222 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,095 | -€873 | +€3,222 | +78.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.