F.C. Lancaster: 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.
F.C. Lancaster
Largest movements
- Cash -€10,415
down €10,415 (-99.8%), from €10,432 to €18
mainly Net result for the year (-€12,730) and Receivables within one year (-€2,181)
- Tangible fixed assets -€3,743
down €3,743 (-12.3%), from €30,536 to €26,793
- Profit (loss) carried forward -€12,730
down €12,730 (-6.9%), from -€183,415 to -€196,145
- Gross operating margin -€13,865
down €13,865 (-255%), from -€5,427 to -€19,292
- Financial income +€11,497
new in 2025: €11,497
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 | €252,375 | €240,399 | -€11,976 | -4.7% |
| Fixed assets | 21/28 | €30,536 | €26,793 | -€3,743 | -12.3% |
| Tangible fixed assets | 22/27 | €30,536 | €26,793 | -€3,743 | -12.3% |
| Furniture and vehicles | 24 | €30,536 | €26,793 | -€3,743 | -12.3% |
| Current assets | 29/58 | €221,840 | €213,606 | -€8,234 | -3.7% |
| Amounts receivable within one year | 40/41 | €211,407 | €213,588 | +€2,181 | +1.0% |
| Other amounts receivable | 41 | €211,407 | €213,588 | +€2,181 | +1.0% |
| Cash at bank and in hand | 54/58 | €10,432 | €18 | -€10,415 | -99.8% |
| Total equity and liabilities | 10/49 | €252,375 | €240,399 | -€11,976 | -4.7% |
| Equity | 10/15 | €252,104 | €239,374 | -€12,730 | -5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €416,927 | €416,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,927 | €1,927 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,927 | €1,927 | = | 0.0% |
| Distributable reserves | 133 | €415,000 | €415,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,415 | -€196,145 | -€12,730 | -6.9% |
| Amounts payable | 17/49 | €271 | €1,025 | +€754 | +278% |
| Amounts payable within one year | 42/48 | €271 | €1,025 | +€754 | +278% |
| Financial debts | 43 | - | €406 | +€406 | |
| Credit institutions | 430/8 | - | €406 | +€406 | |
| Trade debts | 44 | - | €348 | +€348 | |
| Suppliers | 440/4 | - | €348 | +€348 | |
| Taxes, remuneration and social security | 45 | €271 | €271 | = | 0.0% |
| Taxes | 450/3 | €271 | €271 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €3,743 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,016 | €1,060 | +€44 | +4.3% |
| Gross operating margin | 9900 | -€5,427 | -€19,292 | -€13,865 | -255% |
| Operating profit (loss) | 9901 | -€10,185 | -€24,094 | -€13,909 | -137% |
| Financial income | 75/76B | - | €11,497 | +€11,497 | |
| Recurring financial income | 75 | - | €11,497 | +€11,497 | |
| Financial charges | 65/66B | €108 | €133 | +€25 | +23.5% |
| Recurring financial charges | 65 | €108 | €133 | +€25 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,293 | -€12,730 | -€2,437 | -23.7% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€10,433 | -€12,730 | -€2,297 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,433 | -€12,730 | -€2,297 | -22.0% |
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 14 October 2026 via checked.be.