LANSYS: 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.
LANSYS
Largest movements
- Cash +€206,916
up €206,916 (+142.5%), from €145,227 to €352,143
mainly Net result for the year (+€105,160) and Receivables within one year (+€73,742)
- Receivables within one year -€73,742
down €73,742 (-62.6%), from €117,828 to €44,086
- Tangible fixed assets -€47,938
down €47,938 (-2.3%), from €2.1m to €2.1m
of which Land and buildings: -€35,525
- Reserves +€105,160
up €105,160 (+14.1%), from €747,686 to €852,846
- Other debts +€42,822
up €42,822 (+31.8%), from €134,704 to €177,526
- Debts after one year -€38,397
down €38,397 (-2.9%), from €1.3m to €1.3m
- Gross operating margin +€23,121
up €23,121 (+9.4%), from €246,322 to €269,443
- Taxes +€12,007
up €12,007 (+31.6%), from €38,009 to €50,016
- Financial charges -€5,743
down €5,743 (-10.3%), from €55,521 to €49,779
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,388,811 | €2,472,053 | +€83,242 | +3.5% |
| Fixed assets | 21/28 | €2,113,878 | €2,065,940 | -€47,938 | -2.3% |
| Tangible fixed assets | 22/27 | €2,113,758 | €2,065,820 | -€47,938 | -2.3% |
| Land and buildings | 22 | €725,806 | €690,281 | -€35,525 | -4.9% |
| Furniture and vehicles | 24 | €76,818 | €57,098 | -€19,721 | -25.7% |
| Assets under construction and advance payments | 27 | €1,311,134 | €1,318,441 | +€7,307 | +0.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €274,933 | €406,113 | +€131,180 | +47.7% |
| Amounts receivable within one year | 40/41 | €117,828 | €44,086 | -€73,742 | -62.6% |
| Trade receivables | 40 | €117,828 | €44,086 | -€73,742 | -62.6% |
| Cash at bank and in hand | 54/58 | €145,227 | €352,143 | +€206,916 | +142.5% |
| Deferred charges and accrued income | 490/1 | €11,878 | €9,884 | -€1,994 | -16.8% |
| Total equity and liabilities | 10/49 | €2,388,811 | €2,472,053 | +€83,242 | +3.5% |
| Equity | 10/15 | €766,286 | €871,446 | +€105,160 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €747,686 | €852,846 | +€105,160 | +14.1% |
| Distributable reserves | 133 | €747,686 | €852,846 | +€105,160 | +14.1% |
| Amounts payable | 17/49 | €1,622,524 | €1,600,607 | -€21,918 | -1.4% |
| Amounts payable after more than one year | 17 | €1,342,616 | €1,304,219 | -€38,397 | -2.9% |
| Financial debts | 170/4 | €1,342,616 | €1,304,219 | -€38,397 | -2.9% |
| Amounts payable within one year | 42/48 | €227,808 | €250,080 | +€22,272 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €52,088 | €38,397 | -€13,691 | -26.3% |
| Trade debts | 44 | €12,498 | €6,022 | -€6,477 | -51.8% |
| Suppliers | 440/4 | €12,498 | €6,022 | -€6,477 | -51.8% |
| Taxes, remuneration and social security | 45 | €28,518 | €28,135 | -€383 | -1.3% |
| Taxes | 450/3 | €28,518 | €28,135 | -€383 | -1.3% |
| Other amounts payable | 47/48 | €134,704 | €177,526 | +€42,822 | +31.8% |
| Accrued charges and deferred income | 492/3 | €52,101 | €46,308 | -€5,793 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,816 | €55,245 | -€2,571 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,197 | - | -€2,197 | |
| Other operating charges | 640/8 | €11,592 | €9,856 | -€1,735 | -15.0% |
| Gross operating margin | 9900 | €246,322 | €269,443 | +€23,121 | +9.4% |
| Operating profit (loss) | 9901 | €174,717 | €204,342 | +€29,625 | +17.0% |
| Financial income | 75/76B | €1,249 | €613 | -€636 | -50.9% |
| Recurring financial income | 75 | €1,249 | €613 | -€636 | -50.9% |
| Financial charges | 65/66B | €55,521 | €49,779 | -€5,743 | -10.3% |
| Recurring financial charges | 65 | €55,521 | €49,779 | -€5,743 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €120,445 | €155,176 | +€34,731 | +28.8% |
| Income taxes | 67/77 | €38,009 | €50,016 | +€12,007 | +31.6% |
| Profit (loss) for the period | 9904 | €82,436 | €105,160 | +€22,724 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,436 | €105,160 | +€22,724 | +27.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.