LANOSTRA: 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.
LANOSTRA
Largest movements
- Financial fixed assets +€200,000
up €200,000 (+113921.2%), from €176 to €200,176
- Cash -€97,635
down €97,635 (-41.4%), from €235,661 to €138,027
mainly Investment in fixed assets (net) (-€200,000) and Other debts (-€95,973)
- Receivables within one year -€88,701
down €88,701 (-73.0%), from €121,565 to €32,865
of which Trade receivables: -€48,394
- Current investments +€12,095
up €12,095 (+44.5%), from €27,207 to €39,302
- Reserves +€146,000
up €146,000 (+83.0%), from €175,860 to €321,860
- Other debts -€95,973
down €95,973 (-50.5%), from €190,000 to €94,027
- Debts after one year -€16,826
down €16,826 (-9.7%), from €172,634 to €155,808
- Tax, wage and social debts -€8,162
down €8,162 (-32.6%), from €25,011 to €16,849
of which Taxes: -€8,245
- Gross operating margin -€73,635
down €73,635 (-26.3%), from €280,197 to €206,562
- Taxes -€11,212
down €11,212 (-17.6%), from €63,730 to €52,519
- Depreciation -€8,398
down €8,398 (-58.3%), from €14,398 to €6,000
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 | €615,698 | €634,957 | +€19,259 | +3.1% |
| Fixed assets | 21/28 | €230,176 | €424,176 | +€194,000 | +84.3% |
| Tangible fixed assets | 22/27 | €230,000 | €224,000 | -€6,000 | -2.6% |
| Land and buildings | 22 | €230,000 | €224,000 | -€6,000 | -2.6% |
| Financial fixed assets | 28 | €176 | €200,176 | +€200,000 | +113921.2% |
| Current assets | 29/58 | €385,523 | €210,782 | -€174,741 | -45.3% |
| Amounts receivable within one year | 40/41 | €121,565 | €32,865 | -€88,701 | -73.0% |
| Trade receivables | 40 | €79,854 | €31,460 | -€48,394 | -60.6% |
| Other amounts receivable | 41 | €41,711 | €1,405 | -€40,306 | -96.6% |
| Current investments | 50/53 | €27,207 | €39,302 | +€12,095 | +44.5% |
| Cash at bank and in hand | 54/58 | €235,661 | €138,027 | -€97,635 | -41.4% |
| Deferred charges and accrued income | 490/1 | €1,089 | €588 | -€501 | -46.0% |
| Total equity and liabilities | 10/49 | €615,698 | €634,957 | +€19,259 | +3.1% |
| Equity | 10/15 | €198,272 | €343,879 | +€145,607 | +73.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,860 | €321,860 | +€146,000 | +83.0% |
| Distributable reserves | 133 | €175,860 | €321,860 | +€146,000 | +83.0% |
| Profit (loss) carried forward | 14 | €3,812 | €3,419 | -€393 | -10.3% |
| Amounts payable | 17/49 | €417,426 | €291,079 | -€126,348 | -30.3% |
| Amounts payable after more than one year | 17 | €172,634 | €155,808 | -€16,826 | -9.7% |
| Financial debts | 170/4 | €172,634 | €155,808 | -€16,826 | -9.7% |
| Amounts payable within one year | 42/48 | €244,215 | €135,270 | -€108,945 | -44.6% |
| Current portion of amounts payable after more than one year | 42 | €19,691 | €16,826 | -€2,865 | -14.5% |
| Trade debts | 44 | €9,514 | €7,569 | -€1,945 | -20.4% |
| Suppliers | 440/4 | €9,514 | €7,569 | -€1,945 | -20.4% |
| Taxes, remuneration and social security | 45 | €25,011 | €16,849 | -€8,162 | -32.6% |
| Taxes | 450/3 | €20,089 | €11,844 | -€8,245 | -41.0% |
| Remuneration and social security | 454/9 | €4,922 | €5,005 | +€83 | +1.7% |
| Other amounts payable | 47/48 | €190,000 | €94,027 | -€95,973 | -50.5% |
| Accrued charges and deferred income | 492/3 | €577 | - | -€577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,398 | €6,000 | -€8,398 | -58.3% |
| Other operating charges | 640/8 | €1,336 | €1,475 | +€139 | +10.4% |
| Gross operating margin | 9900 | €280,197 | €206,562 | -€73,635 | -26.3% |
| Operating profit (loss) | 9901 | €264,463 | €199,087 | -€65,376 | -24.7% |
| Financial income | 75/76B | €1,295 | €2,621 | +€1,326 | +102.4% |
| Recurring financial income | 75 | €1,295 | €2,621 | +€1,326 | +102.4% |
| Financial charges | 65/66B | €2,511 | €3,583 | +€1,072 | +42.7% |
| Recurring financial charges | 65 | €2,511 | €3,583 | +€1,072 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €263,247 | €198,126 | -€65,122 | -24.7% |
| Income taxes | 67/77 | €63,730 | €52,519 | -€11,212 | -17.6% |
| Profit (loss) for the period | 9904 | €199,517 | €145,607 | -€53,910 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,517 | €145,607 | -€53,910 | -27.0% |
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 6 October 2026 via checked.be.