LansA: 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.
LansA
Largest movements
- Cash +€2,794
up €2,794 (+27.1%), from €10,317 to €13,111
mainly Net result for the year (+€1,896) and Tax, wage and social debts (+€946)
- Tangible fixed assets +€865
new in 2025: €865
- Profit (loss) carried forward +€1,896
up €1,896 (+52.6%), from €3,603 to €5,499
- Tax, wage and social debts +€946
up €946 (+27.5%), from €3,436 to €4,382
- Trade debts +€816
up €816 (+1755.6%), from €47 to €863
- Gross operating margin +€3,029
up €3,029 (+2986.6%), from €101 to €3,130
- Taxes +€986
up €986 (+1414.3%), from €70 to €1,056
- Other operating charges -€468
down €468 (-75.9%), from €617 to €149
- Financial income +€85
up €85 (+912.9%), from €9 to €95
- Financial charges +€35
up €35 (+62.0%), from €56 to €91
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 | €10,317 | €13,976 | +€3,659 | +35.5% |
| Fixed assets | 21/28 | - | €865 | +€865 | |
| Tangible fixed assets | 22/27 | - | €865 | +€865 | |
| Plant, machinery and equipment | 23 | - | €865 | +€865 | |
| Current assets | 29/58 | €10,317 | €13,111 | +€2,794 | +27.1% |
| Cash at bank and in hand | 54/58 | €10,317 | €13,111 | +€2,794 | +27.1% |
| Total equity and liabilities | 10/49 | €10,317 | €13,976 | +€3,659 | +35.5% |
| Equity | 10/15 | €6,603 | €8,499 | +€1,896 | +28.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,603 | €5,499 | +€1,896 | +52.6% |
| Amounts payable | 17/49 | €3,714 | €5,477 | +€1,763 | +47.5% |
| Amounts payable within one year | 42/48 | €3,714 | €5,477 | +€1,763 | +47.5% |
| Trade debts | 44 | €47 | €863 | +€816 | +1755.6% |
| Suppliers | 440/4 | €47 | €863 | +€816 | +1755.6% |
| Taxes, remuneration and social security | 45 | €3,436 | €4,382 | +€946 | +27.5% |
| Taxes | 450/3 | €3,436 | €4,382 | +€946 | +27.5% |
| Other amounts payable | 47/48 | €232 | €232 | +€0 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €33 | +€33 | |
| Other operating charges | 640/8 | €617 | €149 | -€468 | -75.9% |
| Gross operating margin | 9900 | €101 | €3,130 | +€3,029 | +2986.6% |
| Operating profit (loss) | 9901 | -€515 | €2,948 | +€3,463 | |
| Financial income | 75/76B | €9 | €95 | +€85 | +912.9% |
| Recurring financial income | 75 | €9 | €95 | +€85 | +912.9% |
| Financial charges | 65/66B | €56 | €91 | +€35 | +62.0% |
| Recurring financial charges | 65 | €56 | €91 | +€35 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | -€562 | €2,951 | +€3,514 | |
| Income taxes | 67/77 | €70 | €1,056 | +€986 | +1414.3% |
| Profit (loss) for the period | 9904 | -€632 | €1,896 | +€2,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€632 | €1,896 | +€2,528 |
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 7 October 2026 via checked.be.