LANOVI: 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.
LANOVI
Largest movements
- Cash -€14,117
down €14,117 (-21.8%), from €64,684 to €50,567
mainly Contributions, distributions and other (-€89,352) and Debts after one year (-€49,000)
- Tangible fixed assets +€4,815
new in 2025: €4,815
of which Furniture and vehicles: +€3,126
- Debts after one year -€49,000
no longer reported in 2025 (was €49,000)
- Other debts +€31,462
up €31,462 (+37.7%), from €83,506 to €114,967
- Current portion of long-term debt +€7,000
new in 2025: €7,000
- Gross operating margin +€25,533
up €25,533 (+27.5%), from €92,697 to €118,230
- Taxes +€5,514
up €5,514 (+27.5%), from €20,084 to €25,598
- Financial charges +€2,218
up €2,218 (+4661.7%), from €48 to €2,266
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 | €152,489 | €142,283 | -€10,206 | -6.7% |
| Fixed assets | 21/28 | - | €4,815 | +€4,815 | |
| Tangible fixed assets | 22/27 | - | €4,815 | +€4,815 | |
| Plant, machinery and equipment | 23 | - | €1,689 | +€1,689 | |
| Furniture and vehicles | 24 | - | €3,126 | +€3,126 | |
| Current assets | 29/58 | €152,489 | €137,468 | -€15,021 | -9.9% |
| Amounts receivable after more than one year | 29 | €84,000 | €84,000 | = | 0.0% |
| Other amounts receivable | 291 | €84,000 | €84,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,818 | €1,400 | -€1,418 | -50.3% |
| Trade receivables | 40 | €2,818 | €1,400 | -€1,418 | -50.3% |
| Cash at bank and in hand | 54/58 | €64,684 | €50,567 | -€14,117 | -21.8% |
| Deferred charges and accrued income | 490/1 | €987 | €1,501 | +€514 | +52.0% |
| Total equity and liabilities | 10/49 | €152,489 | €142,283 | -€10,206 | -6.7% |
| Equity | 10/15 | €4,500 | €4,500 | = | 0.0% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable | 17/49 | €147,989 | €137,783 | -€10,206 | -6.9% |
| Amounts payable after more than one year | 17 | €49,000 | - | -€49,000 | |
| Other amounts payable | 178/9 | €49,000 | - | -€49,000 | |
| Amounts payable within one year | 42/48 | €98,529 | €137,783 | +€39,254 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,000 | +€7,000 | |
| Trade debts | 44 | €423 | €61 | -€362 | -85.6% |
| Suppliers | 440/4 | €423 | €61 | -€362 | -85.6% |
| Taxes, remuneration and social security | 45 | €14,601 | €15,755 | +€1,155 | +7.9% |
| Taxes | 450/3 | €14,601 | €15,755 | +€1,155 | +7.9% |
| Other amounts payable | 47/48 | €83,506 | €114,967 | +€31,462 | +37.7% |
| Accrued charges and deferred income | 492/3 | €460 | - | -€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €310 | +€310 | |
| Other operating charges | 640/8 | €1,147 | €1,046 | -€100 | -8.7% |
| Gross operating margin | 9900 | €92,697 | €118,230 | +€25,533 | +27.5% |
| Operating profit (loss) | 9901 | €91,551 | €116,874 | +€25,323 | +27.7% |
| Financial income | 75/76B | €160 | €342 | +€182 | +114.3% |
| Recurring financial income | 75 | €160 | €342 | +€182 | +114.3% |
| Financial charges | 65/66B | €48 | €2,266 | +€2,218 | +4661.7% |
| Recurring financial charges | 65 | €48 | €2,266 | +€2,218 | +4661.7% |
| Profit (loss) for the period before taxes | 9903 | €91,663 | €114,950 | +€23,287 | +25.4% |
| Income taxes | 67/77 | €20,084 | €25,598 | +€5,514 | +27.5% |
| Profit (loss) for the period | 9904 | €71,579 | €89,352 | +€17,773 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,579 | €89,352 | +€17,773 | +24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.