JAN VAN LANCKER: 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.
JAN VAN LANCKER
Largest movements
- Cash +€19,841
up €19,841 (+221%), from €8,959 to €28,800
mainly Net result for the year (+€26,825) and Depreciation (+€7,081)
- Tangible fixed assets -€7,081
down €7,081 (-42.4%), from €16,694 to €9,613
of which Furniture and vehicles: -€6,864
- Receivables within one year +€3,610
up €3,610 (+3.2%), from €112,502 to €116,112
of which Trade receivables: +€2,143
- Reserves +€26,825
up €26,825 (+21.9%), from €122,547 to €149,373
of which Distributable reserves: +€26,825
- Other debts -€9,209
no longer reported in 2025 (was €9,209)
- Gross operating margin +€19,449
up €19,449 (+65.7%), from €29,614 to €49,063
- Write-downs -€18,550
down €18,550 (-86.4%), from €21,475 to €2,925
- Taxes +€12,621
up €12,621 (+2,530%), from €499 to €13,119
- Financial income +€1,441
new in 2025: €1,441
- Other operating charges -€623
down €623 (-54.0%), from €1,155 to €531
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 | €138,877 | €155,176 | +€16,299 | +11.7% |
| Fixed assets | 21/28 | €16,694 | €9,613 | -€7,081 | -42.4% |
| Tangible fixed assets | 22/27 | €16,694 | €9,613 | -€7,081 | -42.4% |
| Plant, machinery and equipment | 23 | €335 | €118 | -€217 | -64.7% |
| Furniture and vehicles | 24 | €16,358 | €9,495 | -€6,864 | -42.0% |
| Current assets | 29/58 | €122,184 | €145,563 | +€23,380 | +19.1% |
| Amounts receivable within one year | 40/41 | €112,502 | €116,112 | +€3,610 | +3.2% |
| Trade receivables | 40 | €11,002 | €13,145 | +€2,143 | +19.5% |
| Other amounts receivable | 41 | €101,500 | €102,967 | +€1,467 | +1.4% |
| Cash at bank and in hand | 54/58 | €8,959 | €28,800 | +€19,841 | +221% |
| Deferred charges and accrued income | 490/1 | €722 | €651 | -€71 | -9.9% |
| Total equity and liabilities | 10/49 | €138,877 | €155,176 | +€16,299 | +11.7% |
| Equity | 10/15 | €127,458 | €154,283 | +€26,825 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,547 | €149,373 | +€26,825 | +21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €120,687 | €147,513 | +€26,825 | +22.2% |
| Profit (loss) carried forward | 14 | -€1,289 | -€1,289 | = | 0.0% |
| Amounts payable | 17/49 | €11,419 | €893 | -€10,526 | -92.2% |
| Amounts payable within one year | 42/48 | €11,419 | €893 | -€10,526 | -92.2% |
| Trade debts | 44 | €220 | €274 | +€54 | +24.3% |
| Suppliers | 440/4 | €220 | €274 | +€54 | +24.3% |
| Taxes, remuneration and social security | 45 | €1,990 | €619 | -€1,371 | -68.9% |
| Taxes | 450/3 | €1,990 | €619 | -€1,371 | -68.9% |
| Other amounts payable | 47/48 | €9,209 | - | -€9,209 | |
| Non-recurring operating income | 76A | - | €20,500 | +€20,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,895 | €7,081 | +€186 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,475 | €2,925 | -€18,550 | -86.4% |
| Other operating charges | 640/8 | €1,155 | €531 | -€623 | -54.0% |
| Gross operating margin | 9900 | €29,614 | €49,063 | +€19,449 | +65.7% |
| Operating profit (loss) | 9901 | €90 | €38,526 | +€38,437 | +42,884% |
| Financial income | 75/76B | - | €1,441 | +€1,441 | |
| Recurring financial income | 75 | - | €1,441 | +€1,441 | |
| Financial charges | 65/66B | €6 | €22 | +€17 | +296% |
| Recurring financial charges | 65 | €6 | €22 | +€17 | +296% |
| Profit (loss) for the period before taxes | 9903 | €84 | €39,945 | +€39,861 | +47,436% |
| Income taxes | 67/77 | €499 | €13,119 | +€12,621 | +2,530% |
| Profit (loss) for the period | 9904 | -€415 | €26,825 | +€27,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€415 | €26,825 | +€27,240 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.