LANOMA: 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.
What changed
LANOMA
NACE 64.210, Activities of holding companies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€162,977
2024 · €202,107-€39,130
Equity
€9.3m
2024 · €9.2m+€162,977
Cash
€268,590
2024 · €56,499+€212,092
Balance sheet total
€9.6m
2024 · €9.4m+€157,460
Largest movements
Assets
- Cash +€212,092
up €212,092 (+375.4%), from €56,499 to €268,590
mainly Net result for the year (+€162,977) and Depreciation (+€35,727)
Equity and liabilities
- Reserves +€162,977
up €162,977 (+1.8%), from €9.2m to €9.3m
Income statement
- Financial income -€38,802
down €38,802 (-39.5%), from €98,284 to €59,483
- Taxes -€8,951
down €8,951 (-13.9%), from €64,303 to €55,353
of which Taxes: -€11,783
- Other operating income -€8,070
down €8,070 (-59.8%), from €13,489 to €5,418
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.
Result 2024
€202,107
Other operating income
-€8,070
Services and other goods
-€3,145
Other operating charges
+€57
Financial income
-€38,802
Financial charges
+€1,880
Taxes
+€8,951
Result 2025
€162,977
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.
From operations
+€192,092
Investment
+€20,000
Financing
€0
Cash 2024
€56,499
From operations (derived)
+€192,092
Net result for the year
+€162,977
Depreciation
+€35,727
Receivables within one year
-€7
Deferred charges and accrued income
-€1,088
Trade debts
-€823
Tax, wage and social debts
-€2,779
Accrued charges and deferred income
-€1,915
Investment (derived)
+€20,000
Current investments
+€20,000
Cash 2025
€268,590
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,408,386 | €9,565,846 | +€157,460 | +1.7% |
| Fixed assets | 21/28 | €6,452,647 | €6,416,921 | -€35,727 | -0.6% |
| Tangible fixed assets | 22/27 | €90,202 | €54,475 | -€35,727 | -39.6% |
| Furniture and vehicles | 24 | €90,202 | €54,475 | -€35,727 | -39.6% |
| Financial fixed assets | 28 | €6,362,446 | €6,362,446 | = | 0.0% |
| Affiliated companies | 280/1 | €6,362,446 | €6,362,446 | = | 0.0% |
| Participating interests | 280 | €6,362,446 | €6,362,446 | = | 0.0% |
| Current assets | 29/58 | €2,955,739 | €3,148,925 | +€193,187 | +6.5% |
| Amounts receivable within one year | 40/41 | - | €7 | +€7 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Current investments | 50/53 | €2,890,000 | €2,870,000 | -€20,000 | -0.7% |
| Other investments | 51/53 | €2,890,000 | €2,870,000 | -€20,000 | -0.7% |
| Cash at bank and in hand | 54/58 | €56,499 | €268,590 | +€212,092 | +375.4% |
| Deferred charges and accrued income | 490/1 | €9,240 | €10,328 | +€1,088 | +11.8% |
| Total equity and liabilities | 10/49 | €9,408,386 | €9,565,846 | +€157,460 | +1.7% |
| Equity | 10/15 | €9,186,218 | €9,349,195 | +€162,977 | +1.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €9,156,218 | €9,319,195 | +€162,977 | +1.8% |
| Distributable reserves | 133 | €9,156,218 | €9,319,195 | +€162,977 | +1.8% |
| Amounts payable | 17/49 | €222,168 | €216,651 | -€5,517 | -2.5% |
| Amounts payable within one year | 42/48 | €206,093 | €202,491 | -€3,602 | -1.7% |
| Trade debts | 44 | €3,314 | €2,491 | -€823 | -24.8% |
| Suppliers | 440/4 | €3,314 | €2,491 | -€823 | -24.8% |
| Taxes, remuneration and social security | 45 | €2,779 | - | -€2,779 | |
| Taxes | 450/3 | €2,779 | - | -€2,779 | |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,075 | €14,160 | -€1,915 | -11.9% |
| Operating income | 70/76A | €348,489 | €340,418 | -€8,070 | -2.3% |
| Turnover | 70 | €335,000 | €335,000 | = | 0.0% |
| Other operating income | 74 | €13,489 | €5,418 | -€8,070 | -59.8% |
| Operating charges | 60/66A | €163,873 | €166,961 | +€3,088 | +1.9% |
| Services and other goods | 61 | €126,707 | €129,852 | +€3,145 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,727 | €35,727 | = | 0.0% |
| Other operating charges | 640/8 | €1,439 | €1,382 | -€57 | -3.9% |
| Operating profit (loss) | 9901 | €184,616 | €173,457 | -€11,159 | -6.0% |
| Financial income | 75/76B | €98,284 | €59,483 | -€38,802 | -39.5% |
| Recurring financial income | 75 | €98,284 | €59,483 | -€38,802 | -39.5% |
| Income from current assets | 751 | €98,284 | €59,483 | -€38,802 | -39.5% |
| Financial charges | 65/66B | €16,490 | €14,611 | -€1,880 | -11.4% |
| Recurring financial charges | 65 | €16,490 | €14,611 | -€1,880 | -11.4% |
| Debt charges | 650 | €16,040 | €14,160 | -€1,880 | -11.7% |
| Other financial charges | 652/9 | €450 | €451 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €266,410 | €218,329 | -€48,081 | -18.0% |
| Income taxes | 67/77 | €64,303 | €55,353 | -€8,951 | -13.9% |
| Taxes | 670/3 | €67,135 | €55,353 | -€11,783 | -17.6% |
| Tax adjustments and reversals of tax provisions | 77 | €2,832 | - | -€2,832 | |
| Profit (loss) for the period | 9904 | €202,107 | €162,977 | -€39,130 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €202,107 | €162,977 | -€39,130 | -19.4% |
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 11 October 2026 via checked.be.