LANCEE: 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.
LANCEE
Largest movements
- Cash +€35,644
up €35,644 (+212.1%), from €16,808 to €52,452
mainly Net result for the year (+€79,165) and Depreciation (+€3,217)
- Tangible fixed assets +€24,207
up €24,207 (+1065.0%), from €2,273 to €26,480
- Receivables within one year +€19,525
up €19,525 (+56.6%), from €34,525 to €54,051
of which Other amounts receivable: +€26,737
- Deferred charges and accrued income +€1,733
up €1,733 (+182.4%), from €950 to €2,683
- Profit (loss) carried forward +€79,165
up €79,165 (+168.5%), from €46,972 to €126,137
- Tax, wage and social debts +€1,944
up €1,944 (+29.5%), from €6,584 to €8,529
- Gross operating margin +€42,077
up €42,077 (+68.2%), from €61,704 to €103,781
- Taxes +€9,521
up €9,521 (+77.7%), from €12,255 to €21,776
- Depreciation +€2,081
up €2,081 (+183.1%), from €1,137 to €3,217
- Financial income +€1,825
up €1,825 (+1991.2%), from €92 to €1,917
of which Financial income: +€1,825
- Other operating charges +€1,230
up €1,230 (+462.2%), from €266 to €1,496
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 | €54,556 | €135,666 | +€81,110 | +148.7% |
| Fixed assets | 21/28 | €2,273 | €26,480 | +€24,207 | +1065.0% |
| Tangible fixed assets | 22/27 | €2,273 | €26,480 | +€24,207 | +1065.0% |
| Furniture and vehicles | 24 | €2,273 | €26,480 | +€24,207 | +1065.0% |
| Current assets | 29/58 | €52,283 | €109,186 | +€56,902 | +108.8% |
| Amounts receivable within one year | 40/41 | €34,525 | €54,051 | +€19,525 | +56.6% |
| Trade receivables | 40 | €17,763 | €10,551 | -€7,211 | -40.6% |
| Other amounts receivable | 41 | €16,763 | €43,499 | +€26,737 | +159.5% |
| Cash at bank and in hand | 54/58 | €16,808 | €52,452 | +€35,644 | +212.1% |
| Deferred charges and accrued income | 490/1 | €950 | €2,683 | +€1,733 | +182.4% |
| Total equity and liabilities | 10/49 | €54,556 | €135,666 | +€81,110 | +148.7% |
| Equity | 10/15 | €47,972 | €127,137 | +€79,165 | +165.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,972 | €126,137 | +€79,165 | +168.5% |
| Amounts payable | 17/49 | €6,584 | €8,529 | +€1,944 | +29.5% |
| Amounts payable within one year | 42/48 | €6,584 | €8,529 | +€1,944 | +29.5% |
| Taxes, remuneration and social security | 45 | €6,584 | €8,529 | +€1,944 | +29.5% |
| Taxes | 450/3 | €6,584 | €8,529 | +€1,944 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €3,217 | +€2,081 | +183.1% |
| Other operating charges | 640/8 | €266 | €1,496 | +€1,230 | +462.2% |
| Non-recurring operating charges | 66A | €1,137 | - | -€1,137 | |
| Gross operating margin | 9900 | €61,704 | €103,781 | +€42,077 | +68.2% |
| Operating profit (loss) | 9901 | €59,165 | €99,068 | +€39,903 | +67.4% |
| Financial income | 75/76B | €92 | €1,917 | +€1,825 | +1991.2% |
| Recurring financial income | 75 | €92 | €1,917 | +€1,825 | +1991.2% |
| Non-recurring financial income | 76B | €92 | €1,917 | +€1,825 | +1991.2% |
| Financial charges | 65/66B | €30 | €44 | +€15 | +49.5% |
| Recurring financial charges | 65 | €30 | €44 | +€15 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €59,227 | €100,941 | +€41,714 | +70.4% |
| Income taxes | 67/77 | €12,255 | €21,776 | +€9,521 | +77.7% |
| Profit (loss) for the period | 9904 | €46,972 | €79,165 | +€32,193 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,972 | €79,165 | +€32,193 | +68.5% |
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.