Lanorear: 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.
Lanorear
Largest movements
- Cash +€88,006
up €88,006 (+27.7%), from €317,928 to €405,934
mainly Net result for the year (+€95,191) and Depreciation (+€30,470)
- Tangible fixed assets -€30,470
down €30,470 (-7.5%), from €408,942 to €378,472
- Profit (loss) carried forward +€95,191
up €95,191 (+24.9%), from €382,462 to €477,653
- Accrued charges and deferred income -€49,527
down €49,527 (-56.6%), from €87,527 to €38,000
- Trade debts +€17,625
up €17,625 (+529.6%), from €3,328 to €20,953
- Gross operating margin -€47,777
down €47,777 (-20.8%), from €229,477 to €181,700
- Taxes -€20,599
down €20,599 (-36.6%), from €56,256 to €35,657
- Depreciation +€2,728
up €2,728 (+9.8%), from €27,742 to €30,470
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 | €827,013 | €884,585 | +€57,572 | +7.0% |
| Fixed assets | 21/28 | €408,942 | €378,472 | -€30,470 | -7.5% |
| Tangible fixed assets | 22/27 | €408,942 | €378,472 | -€30,470 | -7.5% |
| Land and buildings | 22 | €295,940 | €283,005 | -€12,935 | -4.4% |
| Plant, machinery and equipment | 23 | €20,806 | €16,286 | -€4,520 | -21.7% |
| Other tangible fixed assets | 26 | €92,196 | €79,181 | -€13,015 | -14.1% |
| Current assets | 29/58 | €418,071 | €506,113 | +€88,042 | +21.1% |
| Amounts receivable within one year | 40/41 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 41 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €317,928 | €405,934 | +€88,006 | +27.7% |
| Deferred charges and accrued income | 490/1 | €143 | €179 | +€36 | +25.2% |
| Total equity and liabilities | 10/49 | €827,013 | €884,585 | +€57,572 | +7.0% |
| Equity | 10/15 | €647,101 | €742,292 | +€95,191 | +14.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Reserves | 13 | €202,666 | €202,666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,113 | €16,113 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,113 | €16,113 | = | 0.0% |
| Tax-exempt reserves | 132 | €186,553 | €186,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | €382,462 | €477,653 | +€95,191 | +24.9% |
| Amounts payable | 17/49 | €179,912 | €142,293 | -€37,619 | -20.9% |
| Amounts payable within one year | 42/48 | €92,385 | €104,293 | +€11,908 | +12.9% |
| Trade debts | 44 | €3,328 | €20,953 | +€17,625 | +529.6% |
| Suppliers | 440/4 | €3,328 | €20,953 | +€17,625 | +529.6% |
| Taxes, remuneration and social security | 45 | €56,408 | €48,404 | -€8,004 | -14.2% |
| Taxes | 450/3 | €56,408 | €48,404 | -€8,004 | -14.2% |
| Other amounts payable | 47/48 | €32,649 | €34,936 | +€2,287 | +7.0% |
| Accrued charges and deferred income | 492/3 | €87,527 | €38,000 | -€49,527 | -56.6% |
| Non-recurring operating income | 76A | €60,000 | - | -€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,742 | €30,470 | +€2,728 | +9.8% |
| Other operating charges | 640/8 | €19,528 | €20,026 | +€498 | +2.6% |
| Gross operating margin | 9900 | €229,477 | €181,700 | -€47,777 | -20.8% |
| Operating profit (loss) | 9901 | €182,207 | €131,204 | -€51,003 | -28.0% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €406 | €356 | -€50 | -12.3% |
| Recurring financial charges | 65 | €406 | €356 | -€50 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €181,849 | €130,848 | -€51,001 | -28.0% |
| Income taxes | 67/77 | €56,256 | €35,657 | -€20,599 | -36.6% |
| Profit (loss) for the period | 9904 | €125,593 | €95,191 | -€30,402 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,593 | €95,191 | -€30,402 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.