LANSERV: 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.
LANSERV
Largest movements
- Cash +€30,457
up €30,457 (+290.0%), from €10,502 to €40,959
mainly Short-term financial debts (+€35,000) and Depreciation (+€22,336)
- Tangible fixed assets -€13,914
down €13,914 (-14.1%), from €98,771 to €84,857
- Receivables within one year +€13,689
up €13,689 (+27.3%), from €50,185 to €63,874
of which Trade receivables: +€12,029
- Stocks and contracts +€9,108
up €9,108 (+15.3%), from €59,637 to €68,744
- Short-term financial debts +€35,000
new in 2025: €35,000
- Profit (loss) carried forward +€18,107
up €18,107 (+20.1%), from €90,019 to €108,126
- Debts after one year -€15,775
down €15,775 (-35.0%), from €45,069 to €29,294
- Tax, wage and social debts +€6,877
up €6,877 (+103.9%), from €6,618 to €13,495
- Trade debts -€5,195
down €5,195 (-11.3%), from €45,836 to €40,641
- Gross operating margin +€17,404
up €17,404 (+41.4%), from €42,079 to €59,483
- Taxes +€4,399
up €4,399 (+105.4%), from €4,172 to €8,571
- Depreciation +€865
up €865 (+4.0%), from €21,471 to €22,336
- Financial charges -€723
down €723 (-7.6%), from €9,559 to €8,836
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 | €223,134 | €262,735 | +€39,601 | +17.7% |
| Fixed assets | 21/28 | €99,571 | €85,657 | -€13,914 | -14.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €98,771 | €84,857 | -€13,914 | -14.1% |
| Land and buildings | 22 | €61,356 | €55,779 | -€5,577 | -9.1% |
| Plant, machinery and equipment | 23 | €2,198 | €1,282 | -€915 | -41.6% |
| Furniture and vehicles | 24 | €11,317 | €8,773 | -€2,544 | -22.5% |
| Leasing and similar rights | 25 | €23,900 | €19,021 | -€4,879 | -20.4% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €123,563 | €177,079 | +€53,516 | +43.3% |
| Stocks and contracts in progress | 3 | €59,637 | €68,744 | +€9,108 | +15.3% |
| Stocks | 30/36 | €59,637 | €68,744 | +€9,108 | +15.3% |
| Amounts receivable within one year | 40/41 | €50,185 | €63,874 | +€13,689 | +27.3% |
| Trade receivables | 40 | €19,665 | €31,694 | +€12,029 | +61.2% |
| Other amounts receivable | 41 | €30,520 | €32,180 | +€1,660 | +5.4% |
| Cash at bank and in hand | 54/58 | €10,502 | €40,959 | +€30,457 | +290.0% |
| Deferred charges and accrued income | 490/1 | €3,240 | €3,501 | +€262 | +8.1% |
| Total equity and liabilities | 10/49 | €223,134 | €262,735 | +€39,601 | +17.7% |
| Equity | 10/15 | €110,424 | €128,531 | +€18,107 | +16.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,019 | €108,126 | +€18,107 | +20.1% |
| Amounts payable | 17/49 | €112,710 | €134,205 | +€21,494 | +19.1% |
| Amounts payable after more than one year | 17 | €45,069 | €29,294 | -€15,775 | -35.0% |
| Financial debts | 170/4 | €45,069 | €29,294 | -€15,775 | -35.0% |
| Amounts payable within one year | 42/48 | €67,641 | €104,911 | +€37,269 | +55.1% |
| Current portion of amounts payable after more than one year | 42 | €15,188 | €15,775 | +€587 | +3.9% |
| Financial debts | 43 | - | €35,000 | +€35,000 | |
| Credit institutions | 430/8 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €45,836 | €40,641 | -€5,195 | -11.3% |
| Suppliers | 440/4 | €45,836 | €40,641 | -€5,195 | -11.3% |
| Taxes, remuneration and social security | 45 | €6,618 | €13,495 | +€6,877 | +103.9% |
| Taxes | 450/3 | €6,618 | €13,495 | +€6,877 | +103.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,471 | €22,336 | +€865 | +4.0% |
| Other operating charges | 640/8 | €2,845 | €3,278 | +€433 | +15.2% |
| Gross operating margin | 9900 | €42,079 | €59,483 | +€17,404 | +41.4% |
| Operating profit (loss) | 9901 | €17,763 | €33,869 | +€16,106 | +90.7% |
| Financial income | 75/76B | €1,637 | €1,645 | +€7 | +0.4% |
| Recurring financial income | 75 | €1,637 | €1,645 | +€7 | +0.4% |
| Financial charges | 65/66B | €9,559 | €8,836 | -€723 | -7.6% |
| Recurring financial charges | 65 | €9,559 | €8,836 | -€723 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €9,841 | €26,678 | +€16,837 | +171.1% |
| Income taxes | 67/77 | €4,172 | €8,571 | +€4,399 | +105.4% |
| Profit (loss) for the period | 9904 | €5,669 | €18,107 | +€12,438 | +219.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,669 | €18,107 | +€12,438 | +219.4% |
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 30 September 2026 via checked.be.