LANCEL TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€16,679
up €16,679 (+600.6%), from €2,777 to €19,455
of which Trade receivables: +€13,183
- Deferred charges and accrued income +€4,402
new in 2025: €4,402
- Cash -€1,059
down €1,059 (-22.4%), from €4,723 to €3,664
mainly Receivables within one year (-€16,679) and Deferred charges and accrued income (-€4,402)
- Tangible fixed assets -€574
down €574 (-25.9%), from €2,214 to €1,640
of which Plant, machinery and equipment: -€1,211
- Other debts +€10,792
up €10,792 (+233.5%), from €4,622 to €15,414
- Trade debts +€10,180
up €10,180 (+349.7%), from €2,911 to €13,091
- Tax, wage and social debts -€1,382
down €1,382 (-74.0%), from €1,868 to €486
- Gross operating margin +€7,445
up €7,445, from -€5,154 to €2,292
- Financial charges +€387
up €387 (+525.9%), from €74 to €460
- Taxes +€137
up €137 (+78.6%), from €174 to €311
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 | €9,714 | €29,161 | +€19,447 | +200.2% |
| Fixed assets | 21/28 | €2,214 | €1,640 | -€574 | -25.9% |
| Tangible fixed assets | 22/27 | €2,214 | €1,640 | -€574 | -25.9% |
| Plant, machinery and equipment | 23 | €2,214 | €1,003 | -€1,211 | -54.7% |
| Furniture and vehicles | 24 | - | €637 | +€637 | |
| Current assets | 29/58 | €7,500 | €27,521 | +€20,021 | +266.9% |
| Amounts receivable within one year | 40/41 | €2,777 | €19,455 | +€16,679 | +600.6% |
| Trade receivables | 40 | €1,060 | €14,243 | +€13,183 | +1243.7% |
| Other amounts receivable | 41 | €1,717 | €5,212 | +€3,496 | +203.6% |
| Cash at bank and in hand | 54/58 | €4,723 | €3,664 | -€1,059 | -22.4% |
| Deferred charges and accrued income | 490/1 | - | €4,402 | +€4,402 | |
| Total equity and liabilities | 10/49 | €9,714 | €29,161 | +€19,447 | +200.2% |
| Equity | 10/15 | €247 | €170 | -€77 | -31.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,753 | -€1,830 | -€77 | -4.4% |
| Amounts payable | 17/49 | €9,467 | €28,991 | +€19,524 | +206.2% |
| Amounts payable within one year | 42/48 | €9,401 | €28,991 | +€19,590 | +208.4% |
| Trade debts | 44 | €2,911 | €13,091 | +€10,180 | +349.7% |
| Suppliers | 440/4 | €2,911 | €13,091 | +€10,180 | +349.7% |
| Taxes, remuneration and social security | 45 | €1,868 | €486 | -€1,382 | -74.0% |
| Taxes | 450/3 | €1,868 | €486 | -€1,382 | -74.0% |
| Other amounts payable | 47/48 | €4,622 | €15,414 | +€10,792 | +233.5% |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €1,128 | -€24 | -2.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€5,154 | €2,292 | +€7,445 | |
| Operating profit (loss) | 9901 | -€6,810 | €645 | +€7,455 | |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €74 | €460 | +€387 | +525.9% |
| Recurring financial charges | 65 | €74 | €460 | +€387 | +525.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,884 | €234 | +€7,118 | |
| Income taxes | 67/77 | €174 | €311 | +€137 | +78.6% |
| Profit (loss) for the period | 9904 | -€7,058 | -€77 | +€6,981 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,058 | -€77 | +€6,981 | +98.9% |
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 9 October 2026 via checked.be.