LANCELL JONES: 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.
LANCELL JONES
Largest movements
- Receivables within one year -€6,487
no longer reported in 2024 (was €6,487)
of which Trade receivables: -€4,739
- Cash -€87
down €87 (-74.2%), from €117 to €30
mainly Net result for the year (-€6,018) and Trade debts (-€3,581)
- Profit (loss) carried forward -€6,018
down €6,018 (-40.5%), from -€14,870 to -€20,887
- Trade debts -€3,581
down €3,581 (-58.0%), from €6,171 to €2,591
- Other debts +€3,024
up €3,024 (+29.4%), from €10,303 to €13,327
- Gross operating margin +€11,564
up €11,564 (+78.0%), from -€14,833 to -€3,269
- Other operating charges +€2,545
new in 2024: €2,545
- Financial charges +€167
up €167 (+460%), from €36 to €203
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,604 | €30 | -€6,574 | -99.5% |
| Current assets | 29/58 | €6,604 | €30 | -€6,574 | -99.5% |
| Amounts receivable within one year | 40/41 | €6,487 | - | -€6,487 | |
| Trade receivables | 40 | €4,739 | - | -€4,739 | |
| Other amounts receivable | 41 | €1,749 | - | -€1,749 | |
| Cash at bank and in hand | 54/58 | €117 | €30 | -€87 | -74.2% |
| Total equity and liabilities | 10/49 | €6,604 | €30 | -€6,574 | -99.5% |
| Equity | 10/15 | -€9,870 | -€15,887 | -€6,018 | -61.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,870 | -€20,887 | -€6,018 | -40.5% |
| Amounts payable | 17/49 | €16,474 | €15,917 | -€556 | -3.4% |
| Amounts payable within one year | 42/48 | €16,474 | €15,917 | -€556 | -3.4% |
| Trade debts | 44 | €6,171 | €2,591 | -€3,581 | -58.0% |
| Suppliers | 440/4 | €6,171 | €2,591 | -€3,581 | -58.0% |
| Other amounts payable | 47/48 | €10,303 | €13,327 | +€3,024 | +29.4% |
| Other operating charges | 640/8 | - | €2,545 | +€2,545 | |
| Gross operating margin | 9900 | -€14,833 | -€3,269 | +€11,564 | +78.0% |
| Operating profit (loss) | 9901 | -€14,833 | -€5,814 | +€9,019 | +60.8% |
| Financial charges | 65/66B | €36 | €203 | +€167 | +460% |
| Recurring financial charges | 65 | €36 | €203 | +€167 | +460% |
| Profit (loss) for the period before taxes | 9903 | -€14,870 | -€6,018 | +€8,852 | +59.5% |
| Profit (loss) for the period | 9904 | -€14,870 | -€6,018 | +€8,852 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,870 | -€6,018 | +€8,852 | +59.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.