LANSO: 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.
LANSO
Largest movements
- Cash +€22,704
up €22,704 (+95.1%), from €23,865 to €46,569
mainly Net result for the year (+€17,950) and Trade debts (+€2,837)
- Receivables within one year +€1,502
up €1,502 (+2.2%), from €69,260 to €70,762
- Reserves +€17,950
up €17,950 (+29.7%), from €60,492 to €78,442
of which Distributable reserves: +€17,950
- Trade debts +€2,837
up €2,837 (+125%), from €2,262 to €5,099
- Tax, wage and social debts +€2,555
up €2,555 (+15.3%), from €16,646 to €19,201
- Gross operating margin +€2,417
up €2,417 (+10.9%), from €22,156 to €24,573
- Financial income -€685
down €685 (-14.9%), from €4,585 to €3,900
- Other operating charges -€422
down €422 (-22.4%), from €1,880 to €1,458
- Financial charges +€416
up €416 (+14.0%), from €2,974 to €3,390
- Taxes +€260
up €260 (+5.5%), from €4,715 to €4,975
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 | €100,983 | €125,224 | +€24,241 | +24.0% |
| Fixed assets | 21/28 | €2,421 | €2,446 | +€25 | +1.0% |
| Tangible fixed assets | 22/27 | €2,421 | €2,446 | +€25 | +1.0% |
| Plant, machinery and equipment | 23 | €0 | €566 | +€566 | |
| Furniture and vehicles | 24 | €314 | €160 | -€154 | -49.0% |
| Other tangible fixed assets | 26 | €2,108 | €1,720 | -€388 | -18.4% |
| Current assets | 29/58 | €98,562 | €122,779 | +€24,216 | +24.6% |
| Stocks and contracts in progress | 3 | €852 | €1,548 | +€696 | +81.6% |
| Stocks | 30/36 | €852 | €1,548 | +€696 | +81.6% |
| Amounts receivable within one year | 40/41 | €69,260 | €70,762 | +€1,502 | +2.2% |
| Other amounts receivable | 41 | €69,260 | €70,762 | +€1,502 | +2.2% |
| Cash at bank and in hand | 54/58 | €23,865 | €46,569 | +€22,704 | +95.1% |
| Deferred charges and accrued income | 490/1 | €4,585 | €3,900 | -€685 | -14.9% |
| Total equity and liabilities | 10/49 | €100,983 | €125,224 | +€24,241 | +24.0% |
| Equity | 10/15 | €66,692 | €84,642 | +€17,950 | +26.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,492 | €78,442 | +€17,950 | +29.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,632 | €76,582 | +€17,950 | +30.6% |
| Amounts payable | 17/49 | €34,291 | €40,582 | +€6,291 | +18.3% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 170/4 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,791 | €33,082 | +€6,291 | +23.5% |
| Financial debts | 43 | €7,882 | €8,782 | +€900 | +11.4% |
| Credit institutions | 430/8 | €7,882 | €8,782 | +€900 | +11.4% |
| Trade debts | 44 | €2,262 | €5,099 | +€2,837 | +125% |
| Suppliers | 440/4 | €2,262 | €5,099 | +€2,837 | +125% |
| Taxes, remuneration and social security | 45 | €16,646 | €19,201 | +€2,555 | +15.3% |
| Taxes | 450/3 | €16,646 | €19,201 | +€2,555 | +15.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €699 | +€164 | +30.6% |
| Other operating charges | 640/8 | €1,880 | €1,458 | -€422 | -22.4% |
| Non-recurring operating charges | 66A | €847 | €0 | -€847 | -100% |
| Gross operating margin | 9900 | €22,156 | €24,573 | +€2,417 | +10.9% |
| Operating profit (loss) | 9901 | €18,894 | €22,415 | +€3,522 | +18.6% |
| Financial income | 75/76B | €4,585 | €3,900 | -€685 | -14.9% |
| Recurring financial income | 75 | €4,585 | €3,900 | -€685 | -14.9% |
| Financial charges | 65/66B | €2,974 | €3,390 | +€416 | +14.0% |
| Recurring financial charges | 65 | €2,974 | €3,390 | +€416 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €20,505 | €22,925 | +€2,420 | +11.8% |
| Income taxes | 67/77 | €4,715 | €4,975 | +€260 | +5.5% |
| Profit (loss) for the period | 9904 | €15,790 | €17,950 | +€2,160 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,790 | €17,950 | +€2,160 | +13.7% |
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 18 October 2026 via checked.be.