LANOSH: 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.
LANOSH
Largest movements
- Cash +€31,481
up €31,481 (+123.2%), from €25,544 to €57,026
mainly Net result for the year (+€88,167) and Depreciation (+€1,934)
- Receivables within one year +€15,593
new in 2025: €15,593
- Tangible fixed assets +€2,729
up €2,729 (+84.8%), from €3,219 to €5,948
of which Furniture and vehicles: +€2,246
- Reserves +€50,910
up €50,910 (+346.5%), from €14,692 to €65,603
- Tax, wage and social debts -€876
down €876 (-7.6%), from €11,487 to €10,611
- Gross operating margin +€67,254
up €67,254 (+134.4%), from €50,029 to €117,283
- Taxes +€14,524
up €14,524 (+152.1%), from €9,549 to €24,073
- Depreciation +€1,605
up €1,605 (+486.5%), from €330 to €1,934
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 | €28,763 | €79,058 | +€50,295 | +174.9% |
| Fixed assets | 21/28 | €3,219 | €5,948 | +€2,729 | +84.8% |
| Tangible fixed assets | 22/27 | €3,219 | €5,948 | +€2,729 | +84.8% |
| Plant, machinery and equipment | 23 | €3,219 | €3,702 | +€483 | +15.0% |
| Furniture and vehicles | 24 | - | €2,246 | +€2,246 | |
| Current assets | 29/58 | €25,544 | €73,110 | +€47,566 | +186.2% |
| Amounts receivable within one year | 40/41 | - | €15,593 | +€15,593 | |
| Trade receivables | 40 | - | €15,593 | +€15,593 | |
| Cash at bank and in hand | 54/58 | €25,544 | €57,026 | +€31,481 | +123.2% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €28,763 | €79,058 | +€50,295 | +174.9% |
| Equity | 10/15 | €15,692 | €66,603 | +€50,910 | +324.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,692 | €65,603 | +€50,910 | +346.5% |
| Distributable reserves | 133 | €14,692 | €65,603 | +€50,910 | +346.5% |
| Amounts payable | 17/49 | €13,071 | €12,456 | -€615 | -4.7% |
| Amounts payable within one year | 42/48 | €13,071 | €12,456 | -€615 | -4.7% |
| Trade debts | 44 | €1,193 | €1,606 | +€413 | +34.6% |
| Suppliers | 440/4 | €1,193 | €1,606 | +€413 | +34.6% |
| Taxes, remuneration and social security | 45 | €11,487 | €10,611 | -€876 | -7.6% |
| Taxes | 450/3 | €11,487 | €10,611 | -€876 | -7.6% |
| Other amounts payable | 47/48 | €391 | €238 | -€152 | -39.0% |
| Remuneration, social security and pensions | 62 | €1,234 | €2,146 | +€912 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €1,934 | +€1,605 | +486.5% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €50,029 | €117,283 | +€67,254 | +134.4% |
| Operating profit (loss) | 9901 | €48,347 | €113,083 | +€64,736 | +133.9% |
| Financial charges | 65/66B | €549 | €843 | +€294 | +53.6% |
| Recurring financial charges | 65 | €549 | €843 | +€294 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €47,798 | €112,240 | +€64,441 | +134.8% |
| Income taxes | 67/77 | €9,549 | €24,073 | +€14,524 | +152.1% |
| Profit (loss) for the period | 9904 | €38,249 | €88,167 | +€49,918 | +130.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,249 | €88,167 | +€49,918 | +130.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.