Likeurstokerij Lanneau: what changed
What changed
Likeurstokerij Lanneau
NACE 11.020, Manufacture of beverages
filed annual accounts (NBB)
Net result for the year
-€25,156
2025 · -€248,465+€223,310
Equity
€685,863
2025 · €711,019-€25,156
Cash
€38,231
2025 · €26,125+€12,106
Balance sheet total
€2.8m
2025 · €2.9m-€103,379
Largest movements
Assets
- Tangible fixed assets -€100,038
down €100,038 (-24.8%), from €403,961 to €303,923
- Stocks and contracts +€69,876
up €69,876 (+4.0%), from €1.7m to €1.8m
- Receivables within one year -€52,035
down €52,035 (-7.2%), from €718,885 to €666,850
of which Trade receivables: -€51,458
- Deferred charges and accrued income -€31,750
down €31,750 (-80.3%), from €39,544 to €7,794
Equity and liabilities
- Debts after one year -€106,124
down €106,124 (-30.6%), from €347,075 to €240,952
- Trade debts +€62,428
up €62,428 (+6.4%), from €980,608 to €1.0m
Income statement
- Gross operating margin +€212,314
up €212,314 (+49.3%), from €430,371 to €642,685
- Financial charges -€19,277
down €19,277 (-28.4%), from €67,812 to €48,536
- Depreciation -€16,846
down €16,846 (-14.2%), from €118,990 to €102,144
- Write-downs +€14,688
up €14,688, from -€5,997 to €8,691
- Staff costs +€12,944
up €12,944 (+2.8%), from €461,912 to €474,856
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€248,465
Gross operating margin
+€212,314
Staff costs
-€12,944
Depreciation
+€16,846
Write-downs
-€14,688
Other operating charges
+€1,867
Other operating items
+€270
Financial income
+€416
Financial charges
+€19,277
Taxes
-€48
Result 2026
-€25,156
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€113,825
Investment
-€570
Financing
-€101,149
Cash 2025
€26,125
From operations (derived)
+€113,825
Net result for the year
-€25,156
Depreciation
+€102,144
Stocks and contracts
-€69,876
Receivables within one year
+€52,035
Deferred charges and accrued income
+€31,750
Trade debts
+€62,428
Tax, wage and social debts
-€24,914
Other debts
-€3,591
Accrued charges and deferred income
-€10,998
Investment (derived)
-€570
Investment in fixed assets (net)
-€570
Financing
-€101,149
Debts after one year
-€106,124
Current portion of long-term debt
+€4,975
Cash 2026
€38,231
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,927,248 | €2,823,869 | -€103,379 | -3.5% |
| Fixed assets | 21/28 | €410,416 | €308,841 | -€101,574 | -24.7% |
| Intangible fixed assets | 21 | €5,848 | €4,312 | -€1,536 | -26.3% |
| Tangible fixed assets | 22/27 | €403,961 | €303,923 | -€100,038 | -24.8% |
| Plant, machinery and equipment | 23 | €15,523 | €9,969 | -€5,554 | -35.8% |
| Furniture and vehicles | 24 | €221,643 | €173,018 | -€48,625 | -21.9% |
| Leasing and similar rights | 25 | €166,795 | €120,936 | -€45,859 | -27.5% |
| Financial fixed assets | 28 | €606 | €606 | = | 0.0% |
| Current assets | 29/58 | €2,516,832 | €2,515,028 | -€1,804 | -0.1% |
| Stocks and contracts in progress | 3 | €1,732,278 | €1,802,153 | +€69,876 | +4.0% |
| Stocks | 30/36 | €1,732,278 | €1,802,153 | +€69,876 | +4.0% |
| Amounts receivable within one year | 40/41 | €718,885 | €666,850 | -€52,035 | -7.2% |
| Trade receivables | 40 | €708,507 | €657,049 | -€51,458 | -7.3% |
| Other amounts receivable | 41 | €10,379 | €9,802 | -€577 | -5.6% |
| Cash at bank and in hand | 54/58 | €26,125 | €38,231 | +€12,106 | +46.3% |
| Deferred charges and accrued income | 490/1 | €39,544 | €7,794 | -€31,750 | -80.3% |
| Total equity and liabilities | 10/49 | €2,927,248 | €2,823,869 | -€103,379 | -3.5% |
| Equity | 10/15 | €711,019 | €685,863 | -€25,156 | -3.5% |
| Contributions | 10/11 | €427,669 | €427,669 | = | 0.0% |
| Capital | 10 | €422,000 | €422,000 | = | 0.0% |
| Issued capital | 100 | €422,000 | €422,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,669 | €5,669 | = | 0.0% |
| Share premium | 1100/10 | €5,669 | €5,669 | = | 0.0% |
| Reserves | 13 | €283,350 | €258,194 | -€25,156 | -8.9% |
| Non-distributable reserves | 130/1 | €42,200 | €42,200 | = | 0.0% |
| Legal reserve | 130 | €42,200 | €42,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,937 | €77,937 | = | 0.0% |
| Distributable reserves | 133 | €163,213 | €138,058 | -€25,156 | -15.4% |
| Amounts payable | 17/49 | €2,216,229 | €2,138,006 | -€78,223 | -3.5% |
| Amounts payable after more than one year | 17 | €347,075 | €240,952 | -€106,124 | -30.6% |
| Financial debts | 170/4 | €347,075 | €240,952 | -€106,124 | -30.6% |
| Amounts payable within one year | 42/48 | €1,847,881 | €1,886,779 | +€38,898 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €99,282 | €104,256 | +€4,975 | +5.0% |
| Financial debts | 43 | €380,000 | €380,000 | = | 0.0% |
| Credit institutions | 430/8 | €380,000 | €380,000 | = | 0.0% |
| Trade debts | 44 | €980,608 | €1,043,036 | +€62,428 | +6.4% |
| Suppliers | 440/4 | €980,608 | €1,043,036 | +€62,428 | +6.4% |
| Taxes, remuneration and social security | 45 | €177,901 | €152,987 | -€24,914 | -14.0% |
| Taxes | 450/3 | €99,600 | €77,004 | -€22,596 | -22.7% |
| Remuneration and social security | 454/9 | €78,301 | €75,983 | -€2,318 | -3.0% |
| Other amounts payable | 47/48 | €210,091 | €206,500 | -€3,591 | -1.7% |
| Accrued charges and deferred income | 492/3 | €21,273 | €10,275 | -€10,998 | -51.7% |
| Remuneration, social security and pensions | 62 | €461,912 | €474,856 | +€12,944 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,990 | €102,144 | -€16,846 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,997 | €8,691 | +€14,688 | |
| Other operating charges | 640/8 | €35,503 | €33,636 | -€1,867 | -5.3% |
| Non-recurring operating charges | 66A | €270 | €0 | -€270 | -100% |
| Gross operating margin | 9900 | €430,371 | €642,685 | +€212,314 | +49.3% |
| Operating profit (loss) | 9901 | -€180,307 | €23,357 | +€203,665 | |
| Financial income | 75/76B | €658 | €1,075 | +€416 | +63.2% |
| Recurring financial income | 75 | €658 | €1,075 | +€416 | +63.2% |
| Financial charges | 65/66B | €67,812 | €48,536 | -€19,277 | -28.4% |
| Recurring financial charges | 65 | €67,812 | €48,536 | -€19,277 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€247,462 | -€24,104 | +€223,358 | +90.3% |
| Income taxes | 67/77 | €1,004 | €1,052 | +€48 | +4.8% |
| Profit (loss) for the period | 9904 | -€248,465 | -€25,156 | +€223,310 | +89.9% |
| Transfer to tax-exempt reserves | 689 | €6,500 | €0 | -€6,500 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€254,965 | -€25,156 | +€229,810 | +90.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.