LANCELLE 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.
LANCELLE CONSULT
Largest movements
- Receivables within one year +€31,188
up €31,188 (+90.3%), from €34,549 to €65,737
of which Trade receivables: +€32,608
- Tangible fixed assets -€30,500
down €30,500 (-29.6%), from €103,211 to €72,711
of which Furniture and vehicles: -€23,414
- Cash +€1,775
up €1,775 (+128%), from €1,389 to €3,163
mainly Depreciation (+€32,400) and Short-term financial debts (+€12,866)
- Short-term financial debts +€12,866
up €12,866, from €0 to €12,866
- Debts after one year -€9,893
down €9,893 (-29.9%), from €33,095 to €23,202
- Tax, wage and social debts -€2,289
down €2,289 (-22.4%), from €10,201 to €7,912
- Trade debts +€2,236
up €2,236 (+4.1%), from €54,030 to €56,266
- Profit (loss) carried forward -€1,519
down €1,519 (-10.3%), from -€14,795 to -€16,314
- Financial charges +€1,701
up €1,701 (+35.2%), from €4,834 to €6,535
- Taxes -€1,484
down €1,484 (-46.1%), from €3,221 to €1,737
- Depreciation +€1,333
up €1,333 (+4.3%), from €31,066 to €32,400
- Other operating charges +€448
up €448 (+22.2%), from €2,024 to €2,473
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 | €147,402 | €149,731 | +€2,328 | +1.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €109,211 | €78,711 | -€30,500 | -27.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €103,211 | €72,711 | -€30,500 | -29.6% |
| Plant, machinery and equipment | 23 | - | €1,737 | +€1,737 | |
| Furniture and vehicles | 24 | €63,734 | €40,320 | -€23,414 | -36.7% |
| Other tangible fixed assets | 26 | €39,477 | €30,654 | -€8,823 | -22.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €38,192 | €71,019 | +€32,828 | +86.0% |
| Amounts receivable within one year | 40/41 | €34,549 | €65,737 | +€31,188 | +90.3% |
| Trade receivables | 40 | €8,457 | €41,065 | +€32,608 | +386% |
| Other amounts receivable | 41 | €26,092 | €24,671 | -€1,421 | -5.4% |
| Cash at bank and in hand | 54/58 | €1,389 | €3,163 | +€1,775 | +128% |
| Deferred charges and accrued income | 490/1 | €2,254 | €2,119 | -€135 | -6.0% |
| Total equity and liabilities | 10/49 | €147,402 | €149,731 | +€2,328 | +1.6% |
| Equity | 10/15 | €15,491 | €13,973 | -€1,519 | -9.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €11,536 | €11,536 | = | 0.0% |
| Distributable reserves | 133 | €11,536 | €11,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,795 | -€16,314 | -€1,519 | -10.3% |
| Amounts payable | 17/49 | €131,911 | €135,758 | +€3,847 | +2.9% |
| Amounts payable after more than one year | 17 | €33,095 | €23,202 | -€9,893 | -29.9% |
| Financial debts | 170/4 | €33,095 | €23,202 | -€9,893 | -29.9% |
| Amounts payable within one year | 42/48 | €95,663 | €108,956 | +€13,293 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €9,412 | €9,893 | +€481 | +5.1% |
| Financial debts | 43 | €0 | €12,866 | +€12,866 | |
| Credit institutions | 430/8 | €0 | €12,866 | +€12,866 | |
| Trade debts | 44 | €54,030 | €56,266 | +€2,236 | +4.1% |
| Suppliers | 440/4 | €54,030 | €56,266 | +€2,236 | +4.1% |
| Taxes, remuneration and social security | 45 | €10,201 | €7,912 | -€2,289 | -22.4% |
| Taxes | 450/3 | €10,201 | €7,912 | -€2,289 | -22.4% |
| Other amounts payable | 47/48 | €22,019 | €22,019 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,154 | €3,600 | +€447 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,066 | €32,400 | +€1,333 | +4.3% |
| Other operating charges | 640/8 | €2,024 | €2,473 | +€448 | +22.2% |
| Gross operating margin | 9900 | €40,090 | €40,250 | +€160 | +0.4% |
| Operating profit (loss) | 9901 | €7,000 | €5,378 | -€1,621 | -23.2% |
| Financial income | 75/76B | €1,775 | €1,375 | -€400 | -22.5% |
| Recurring financial income | 75 | €1,775 | €1,375 | -€400 | -22.5% |
| Financial charges | 65/66B | €4,834 | €6,535 | +€1,701 | +35.2% |
| Recurring financial charges | 65 | €4,834 | €6,535 | +€1,701 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €3,940 | €218 | -€3,722 | -94.5% |
| Income taxes | 67/77 | €3,221 | €1,737 | -€1,484 | -46.1% |
| Profit (loss) for the period | 9904 | €720 | -€1,519 | -€2,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €720 | -€1,519 | -€2,238 |
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 16 October 2026 via checked.be.