Lanove SJ: 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.
Lanove SJ
Largest movements
- Receivables within one year +€15,149
up €15,149 (+42.7%), from €35,502 to €50,651
- Cash -€11,542
down €11,542 (-71.6%), from €16,128 to €4,587
mainly Receivables within one year (-€15,149) and Current portion of long-term debt (-€4,622)
- Tangible fixed assets -€8,200
down €8,200 (-18.0%), from €45,577 to €37,377
of which Furniture and vehicles: -€6,600
- Profit (loss) carried forward +€4,849
up €4,849 (+7.2%), from -€67,409 to -€62,561
- Current portion of long-term debt -€4,622
no longer reported in 2025 (was €4,622)
- Trade debts -€3,986
down €3,986 (-15.2%), from €26,254 to €22,268
- Gross operating margin +€4,341
up €4,341 (+37.2%), from €11,671 to €16,012
- Other operating charges -€2,336
down €2,336 (-49.4%), from €4,733 to €2,397
- Financial charges -€436
down €436 (-74.4%), from €586 to €150
- Financial income +€425
up €425 (+40.6%), from €1,046 to €1,470
- Depreciation +€334
up €334 (+3.5%), from €9,608 to €9,942
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.
Derived cash bridge
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 | €97,592 | €93,749 | -€3,843 | -3.9% |
| Fixed assets | 21/28 | €45,577 | €37,377 | -€8,200 | -18.0% |
| Tangible fixed assets | 22/27 | €45,577 | €37,377 | -€8,200 | -18.0% |
| Plant, machinery and equipment | 23 | €19,177 | €17,577 | -€1,600 | -8.3% |
| Furniture and vehicles | 24 | €26,400 | €19,800 | -€6,600 | -25.0% |
| Current assets | 29/58 | €52,016 | €56,373 | +€4,357 | +8.4% |
| Stocks and contracts in progress | 3 | €385 | €1,135 | +€750 | +195% |
| Stocks | 30/36 | €385 | €1,135 | +€750 | +195% |
| Amounts receivable within one year | 40/41 | €35,502 | €50,651 | +€15,149 | +42.7% |
| Other amounts receivable | 41 | €35,502 | €50,651 | +€15,149 | +42.7% |
| Cash at bank and in hand | 54/58 | €16,128 | €4,587 | -€11,542 | -71.6% |
| Total equity and liabilities | 10/49 | €97,592 | €93,749 | -€3,843 | -3.9% |
| Equity | 10/15 | €66,489 | €71,338 | +€4,849 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,299 | €115,299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €113,439 | €115,299 | +€1,860 | +1.6% |
| Profit (loss) carried forward | 14 | -€67,409 | -€62,561 | +€4,849 | +7.2% |
| Amounts payable | 17/49 | €31,103 | €22,411 | -€8,692 | -27.9% |
| Amounts payable within one year | 42/48 | €31,103 | €22,411 | -€8,692 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €4,622 | - | -€4,622 | |
| Trade debts | 44 | €26,254 | €22,268 | -€3,986 | -15.2% |
| Suppliers | 440/4 | €26,254 | €22,268 | -€3,986 | -15.2% |
| Taxes, remuneration and social security | 45 | €228 | €143 | -€84 | -37.0% |
| Taxes | 450/3 | €228 | €143 | -€84 | -37.0% |
| Non-recurring operating income | 76A | €16,000 | - | -€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,608 | €9,942 | +€334 | +3.5% |
| Other operating charges | 640/8 | €4,733 | €2,397 | -€2,336 | -49.4% |
| Non-recurring operating charges | 66A | €815 | - | -€815 | |
| Gross operating margin | 9900 | €11,671 | €16,012 | +€4,341 | +37.2% |
| Operating profit (loss) | 9901 | -€3,485 | €3,672 | +€7,158 | |
| Financial income | 75/76B | €1,046 | €1,470 | +€425 | +40.6% |
| Recurring financial income | 75 | €1,046 | €1,470 | +€425 | +40.6% |
| Financial charges | 65/66B | €586 | €150 | -€436 | -74.4% |
| Recurring financial charges | 65 | €586 | €150 | -€436 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,026 | €4,992 | +€8,018 | |
| Income taxes | 67/77 | €177 | €143 | -€33 | -18.8% |
| Profit (loss) for the period | 9904 | -€3,203 | €4,849 | +€8,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,203 | €4,849 | +€8,052 |
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 28 October 2026 via checked.be.