LANCASTER CONSULT: 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.
LANCASTER CONSULT
Largest movements
- Receivables within one year -€13,672
down €13,672 (-92.0%), from €14,865 to €1,193
of which Trade receivables: -€13,722
- Cash +€932
up €932 (+10.4%), from €8,973 to €9,905
mainly Net result for the year (+€48,494) and Tax, wage and social debts (+€16,065)
- Debts after one year -€62,160
down €62,160 (-66.7%), from €93,155 to €30,995
- Profit (loss) carried forward +€48,494
up €48,494 (+28.1%), from -€172,593 to -€124,099
- Trade debts -€24,191
down €24,191 (-96.8%), from €25,000 to €809
- Tax, wage and social debts +€16,065
up €16,065 (+113.1%), from €14,209 to €30,274
- Other debts +€9,052
up €9,052 (+509.4%), from €1,777 to €10,829
- Gross operating margin +€40,185
up €40,185 (+149.6%), from €26,864 to €67,049
- Taxes +€11,069
up €11,069 (+154.5%), from €7,163 to €18,232
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,838 | €11,098 | -€12,740 | -53.4% |
| Current assets | 29/58 | €23,838 | €11,098 | -€12,740 | -53.4% |
| Amounts receivable within one year | 40/41 | €14,865 | €1,193 | -€13,672 | -92.0% |
| Trade receivables | 40 | €14,865 | €1,143 | -€13,722 | -92.3% |
| Other amounts receivable | 41 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €8,973 | €9,905 | +€932 | +10.4% |
| Total equity and liabilities | 10/49 | €23,838 | €11,098 | -€12,740 | -53.4% |
| Equity | 10/15 | -€110,303 | -€61,809 | +€48,494 | +44.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €290 | €290 | = | 0.0% |
| Legal reserve | 130 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,593 | -€124,099 | +€48,494 | +28.1% |
| Amounts payable | 17/49 | €134,141 | €72,907 | -€61,234 | -45.6% |
| Amounts payable after more than one year | 17 | €93,155 | €30,995 | -€62,160 | -66.7% |
| Other amounts payable | 178/9 | €93,155 | €30,995 | -€62,160 | -66.7% |
| Amounts payable within one year | 42/48 | €40,986 | €41,912 | +€926 | +2.3% |
| Trade debts | 44 | €25,000 | €809 | -€24,191 | -96.8% |
| Suppliers | 440/4 | €25,000 | €809 | -€24,191 | -96.8% |
| Taxes, remuneration and social security | 45 | €14,209 | €30,274 | +€16,065 | +113.1% |
| Taxes | 450/3 | €14,209 | €30,274 | +€16,065 | +113.1% |
| Other amounts payable | 47/48 | €1,777 | €10,829 | +€9,052 | +509.4% |
| Other operating charges | 640/8 | - | €268 | +€268 | |
| Gross operating margin | 9900 | €26,864 | €67,049 | +€40,185 | +149.6% |
| Operating profit (loss) | 9901 | €26,864 | €66,781 | +€39,917 | +148.6% |
| Financial charges | 65/66B | €25 | €55 | +€30 | +120.0% |
| Recurring financial charges | 65 | €25 | €55 | +€30 | +120.0% |
| Profit (loss) for the period before taxes | 9903 | €26,839 | €66,726 | +€39,887 | +148.6% |
| Income taxes | 67/77 | €7,163 | €18,232 | +€11,069 | +154.5% |
| Profit (loss) for the period | 9904 | €19,676 | €48,494 | +€28,818 | +146.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,676 | €48,494 | +€28,818 | +146.5% |
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 12 October 2026 via checked.be.