Lanckman: what changed
Two fiscal 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.
Lanckman
Largest movements
- Cash +€31,938
up €31,938 (+183.3%), from €17,424 to €49,362
mainly Net result for the year (+€22,537) and Provisions (+€10,000)
- Current investments +€2,441
up €2,441 (+2.0%), from €123,061 to €125,502
- Profit (loss) carried forward +€21,537
up €21,537 (+18.7%), from €115,114 to €136,652
- Provisions +€10,000
new in 2025: €10,000
- Gross operating margin +€11,707
up €11,707 (+56.0%), from €20,922 to €32,628
- Provisions +€10,000
new in 2025: €10,000
- Turnover +€8,093
up €8,093 (+74.7%), from €10,831 to €18,924
- Purchases and services -€5,981
down €5,981 (-21.8%), from €27,476 to €21,495
- Financial charges -€4,315
down €4,315, from €2,508 to -€1,807
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 | €168,932 | €199,801 | +€30,869 | +18.3% |
| Current assets | 29/58 | €168,932 | €199,801 | +€30,869 | +18.3% |
| Stocks and contracts in progress | 3 | €10,575 | €10,575 | = | 0.0% |
| Stocks | 30/36 | €10,575 | €10,575 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,241 | €14,362 | -€1,879 | -11.6% |
| Trade receivables | 40 | €10,127 | €12,047 | +€1,919 | +19.0% |
| Other amounts receivable | 41 | €6,114 | €2,316 | -€3,798 | -62.1% |
| Current investments | 50/53 | €123,061 | €125,502 | +€2,441 | +2.0% |
| Cash at bank and in hand | 54/58 | €17,424 | €49,362 | +€31,938 | +183.3% |
| Deferred charges and accrued income | 490/1 | €1,631 | €0 | -€1,631 | -100.0% |
| Total equity and liabilities | 10/49 | €168,932 | €199,801 | +€30,869 | +18.3% |
| Equity | 10/15 | €166,533 | €188,070 | +€21,537 | +12.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €32,668 | €32,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,809 | €30,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,114 | €136,652 | +€21,537 | +18.7% |
| Provisions and deferred taxes | 16 | - | €10,000 | +€10,000 | |
| Provisions for liabilities and charges | 160/5 | - | €10,000 | +€10,000 | |
| Other liabilities and charges | 164/5 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €2,399 | €1,731 | -€668 | -27.8% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €2,399 | €1,603 | -€796 | -33.2% |
| Trade debts | 44 | €154 | €128 | -€26 | -16.8% |
| Suppliers | 440/4 | €154 | €128 | -€26 | -16.8% |
| Taxes, remuneration and social security | 45 | €2,245 | €475 | -€1,770 | -78.8% |
| Taxes | 450/3 | €2,245 | €475 | -€1,770 | -78.8% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Turnover | 70 | €10,831 | €18,924 | +€8,093 | +74.7% |
| Non-recurring operating income | 76A | €37,566 | €35,199 | -€2,367 | -6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,476 | €21,495 | -€5,981 | -21.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €210 | €104 | -€106 | -50.5% |
| Gross operating margin | 9900 | €20,922 | €32,628 | +€11,707 | +56.0% |
| Operating profit (loss) | 9901 | €20,712 | €22,525 | +€1,813 | +8.8% |
| Financial income | 75/76B | €5,922 | €6,349 | +€427 | +7.2% |
| Recurring financial income | 75 | €5,922 | €6,349 | +€427 | +7.2% |
| Non-recurring financial income | 76B | €5,922 | €6,349 | +€427 | +7.2% |
| Financial charges | 65/66B | €2,508 | -€1,807 | -€4,315 | |
| Recurring financial charges | 65 | €2,508 | -€1,807 | -€4,315 | |
| Profit (loss) for the period before taxes | 9903 | €24,126 | €30,681 | +€6,554 | +27.2% |
| Income taxes | 67/77 | €5,854 | €8,143 | +€2,289 | +39.1% |
| Profit (loss) for the period | 9904 | €18,272 | €22,537 | +€4,265 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,272 | €22,537 | +€4,265 | +23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.