Lancel Management Solutions: 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.
Lancel Management Solutions
Largest movements
- Cash +€52,053
up €52,053 (+300%), from €17,331 to €69,384
mainly Net result for the year (+€50,881) and Tax, wage and social debts (+€21,415)
- Receivables within one year +€16,871
up €16,871 (+234%), from €7,218 to €24,089
- Deferred charges and accrued income +€6,137
up €6,137 (+2,315%), from €265 to €6,402
- Reserves +€50,881
up €50,881 (+489%), from €10,405 to €61,286
- Tax, wage and social debts +€21,415
up €21,415 (+328%), from €6,530 to €27,944
- Other debts +€3,152
up €3,152 (+89.2%), from €3,533 to €6,684
- Gross operating margin +€53,924
up €53,924 (+407%), from €13,251 to €67,175
- Taxes +€11,237
up €11,237 (+397%), from €2,833 to €14,069
- Financial charges +€2,218
up €2,218 (+17,424%), from €13 to €2,231
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 | €24,815 | €99,915 | +€75,101 | +303% |
| Fixed assets | 21/28 | - | €40 | +€40 | |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €24,815 | €99,875 | +€75,061 | +302% |
| Amounts receivable within one year | 40/41 | €7,218 | €24,089 | +€16,871 | +234% |
| Trade receivables | 40 | €7,218 | €24,089 | +€16,871 | +234% |
| Cash at bank and in hand | 54/58 | €17,331 | €69,384 | +€52,053 | +300% |
| Deferred charges and accrued income | 490/1 | €265 | €6,402 | +€6,137 | +2,315% |
| Total equity and liabilities | 10/49 | €24,815 | €99,915 | +€75,101 | +303% |
| Equity | 10/15 | €12,905 | €63,786 | +€50,881 | +394% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,405 | €61,286 | +€50,881 | +489% |
| Distributable reserves | 133 | €10,405 | €61,286 | +€50,881 | +489% |
| Amounts payable | 17/49 | €11,909 | €36,129 | +€24,220 | +203% |
| Amounts payable within one year | 42/48 | €11,909 | €36,129 | +€24,220 | +203% |
| Trade debts | 44 | €1,847 | €1,500 | -€347 | -18.8% |
| Suppliers | 440/4 | €1,847 | €1,500 | -€347 | -18.8% |
| Taxes, remuneration and social security | 45 | €6,530 | €27,944 | +€21,415 | +328% |
| Taxes | 450/3 | €6,530 | €27,944 | +€21,415 | +328% |
| Other amounts payable | 47/48 | €3,533 | €6,684 | +€3,152 | +89.2% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €13,251 | €67,175 | +€53,924 | +407% |
| Operating profit (loss) | 9901 | €13,251 | €67,055 | +€53,804 | +406% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €13 | €2,231 | +€2,218 | +17,424% |
| Recurring financial charges | 65 | €13 | €2,231 | +€2,218 | +17,424% |
| Profit (loss) for the period before taxes | 9903 | €13,238 | €64,950 | +€51,712 | +391% |
| Income taxes | 67/77 | €2,833 | €14,069 | +€11,237 | +397% |
| Profit (loss) for the period | 9904 | €10,405 | €50,881 | +€40,475 | +389% |
| Profit (loss) for the period to be appropriated | 9905 | €10,405 | €50,881 | +€40,475 | +389% |
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 23 October 2026 via checked.be.