LNN Pro: 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.
LNN Pro
Largest movements
- Current investments -€120,000
down €120,000 (-100%), from €120,000 to €0
- Cash +€106,780
up €106,780 (+330%), from €32,323 to €139,103
mainly Net result for the year (+€203,784) and Current investments (+€120,000)
- Receivables within one year +€69,095
up €69,095 (+275%), from €25,084 to €94,178
of which Other amounts receivable: +€73,551
- Tangible fixed assets +€24,772
up €24,772 (+139%), from €17,876 to €42,648
- Reserves +€53,784
up €53,784 (+5.0%), from €1.1m to €1.1m
- Debts after one year -€30,775
down €30,775 (-24.6%), from €125,000 to €94,225
- Other debts +€29,963
up €29,963 (+3.7%), from €803,999 to €833,962
- Current portion of long-term debt +€27,945
up €27,945 (+21.5%), from €129,914 to €157,859
- Financial income +€4,733
up €4,733 (+3.4%), from €140,067 to €144,800
- Staff costs +€2,993
up €2,993 (+5.3%), from €56,125 to €59,118
- Financial charges +€2,036
up €2,036 (+43.7%), from €4,657 to €6,693
- Depreciation +€1,841
up €1,841 (+26.8%), from €6,866 to €8,707
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 | €2,182,548 | €2,262,948 | +€80,400 | +3.7% |
| Fixed assets | 21/28 | €2,003,628 | €2,028,400 | +€24,772 | +1.2% |
| Tangible fixed assets | 22/27 | €17,876 | €42,648 | +€24,772 | +139% |
| Furniture and vehicles | 24 | €17,876 | €42,648 | +€24,772 | +139% |
| Financial fixed assets | 28 | €1,985,752 | €1,985,752 | = | 0.0% |
| Current assets | 29/58 | €178,920 | €234,548 | +€55,628 | +31.1% |
| Amounts receivable within one year | 40/41 | €25,084 | €94,178 | +€69,095 | +275% |
| Trade receivables | 40 | €24,455 | €19,999 | -€4,457 | -18.2% |
| Other amounts receivable | 41 | €628 | €74,180 | +€73,551 | +11,708% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,323 | €139,103 | +€106,780 | +330% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,266 | -€247 | -16.3% |
| Total equity and liabilities | 10/49 | €2,182,548 | €2,262,948 | +€80,400 | +3.7% |
| Equity | 10/15 | €1,104,734 | €1,158,518 | +€53,784 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,086,134 | €1,139,918 | +€53,784 | +5.0% |
| Distributable reserves | 133 | €1,086,134 | €1,139,918 | +€53,784 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,077,814 | €1,104,430 | +€26,616 | +2.5% |
| Amounts payable after more than one year | 17 | €125,000 | €94,225 | -€30,775 | -24.6% |
| Financial debts | 170/4 | €125,000 | €94,225 | -€30,775 | -24.6% |
| Amounts payable within one year | 42/48 | €951,846 | €1,010,116 | +€58,269 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €129,914 | €157,859 | +€27,945 | +21.5% |
| Trade debts | 44 | €443 | €2,024 | +€1,580 | +356% |
| Suppliers | 440/4 | €443 | €2,024 | +€1,580 | +356% |
| Taxes, remuneration and social security | 45 | €17,490 | €16,271 | -€1,219 | -7.0% |
| Taxes | 450/3 | €6,202 | €4,537 | -€1,665 | -26.9% |
| Remuneration and social security | 454/9 | €11,288 | €11,735 | +€447 | +4.0% |
| Other amounts payable | 47/48 | €803,999 | €833,962 | +€29,963 | +3.7% |
| Accrued charges and deferred income | 492/3 | €968 | €89 | -€878 | -90.8% |
| Remuneration, social security and pensions | 62 | €56,125 | €59,118 | +€2,993 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,866 | €8,707 | +€1,841 | +26.8% |
| Other operating charges | 640/8 | €1,280 | €1,167 | -€113 | -8.8% |
| Non-recurring operating charges | 66A | - | €1,835 | +€1,835 | |
| Gross operating margin | 9900 | €159,512 | €160,786 | +€1,274 | +0.8% |
| Operating profit (loss) | 9901 | €95,241 | €89,959 | -€5,281 | -5.5% |
| Financial income | 75/76B | €140,067 | €144,800 | +€4,733 | +3.4% |
| Recurring financial income | 75 | €140,067 | €144,800 | +€4,733 | +3.4% |
| Financial charges | 65/66B | €4,657 | €6,693 | +€2,036 | +43.7% |
| Recurring financial charges | 65 | €4,657 | €6,693 | +€2,036 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €230,650 | €228,066 | -€2,584 | -1.1% |
| Income taxes | 67/77 | €23,223 | €24,282 | +€1,059 | +4.6% |
| Profit (loss) for the period | 9904 | €207,427 | €203,784 | -€3,643 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €207,427 | €203,784 | -€3,643 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.