LANCKMANS Joeri: 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.
LANCKMANS Joeri
Largest movements
- Receivables within one year +€149,112
up €149,112 (+195%), from €76,517 to €225,630
of which Trade receivables: +€150,051
- Stocks and contracts -€123,190
no longer reported in 2025 (was €123,190)
- Tangible fixed assets -€5,718
down €5,718 (-12.0%), from €47,524 to €41,806
of which Land and buildings: -€3,462
- Other debts +€18,430
up €18,430 (+77.1%), from €23,890 to €42,320
- Trade debts +€12,650
up €12,650 (+83.1%), from €15,226 to €27,876
- Debts after one year -€5,052
down €5,052 (-7.5%), from €67,530 to €62,478
- Tax, wage and social debts -€3,493
down €3,493 (-79.7%), from €4,384 to €891
of which Remuneration and social security: -€2,093
- Staff costs +€21,876
up €21,876 (+89.8%), from €24,360 to €46,236
- Gross operating margin +€17,282
up €17,282 (+45.7%), from €37,833 to €55,115
- Financial income +€4,756
new in 2025: €4,756
of which Financial income: +€4,756
- Financial charges +€2,671
up €2,671 (+97.5%), from €2,740 to €5,410
of which Financial charges: +€1,432
- Taxes +€1,410
up €1,410, from -€1,369 to €41
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 | €248,929 | €271,461 | +€22,531 | +9.1% |
| Fixed assets | 21/28 | €47,524 | €41,806 | -€5,718 | -12.0% |
| Tangible fixed assets | 22/27 | €47,524 | €41,806 | -€5,718 | -12.0% |
| Land and buildings | 22 | €41,546 | €38,084 | -€3,462 | -8.3% |
| Plant, machinery and equipment | 23 | €5,978 | €3,722 | -€2,256 | -37.7% |
| Current assets | 29/58 | €201,405 | €229,655 | +€28,249 | +14.0% |
| Stocks and contracts in progress | 3 | €123,190 | - | -€123,190 | |
| Stocks | 30/36 | €123,190 | - | -€123,190 | |
| Amounts receivable within one year | 40/41 | €76,517 | €225,630 | +€149,112 | +195% |
| Trade receivables | 40 | €44,944 | €194,995 | +€150,051 | +334% |
| Other amounts receivable | 41 | €31,574 | €30,635 | -€939 | -3.0% |
| Cash at bank and in hand | 54/58 | €1,698 | €4,025 | +€2,327 | +137% |
| Total equity and liabilities | 10/49 | €248,929 | €271,461 | +€22,531 | +9.1% |
| Equity | 10/15 | €131,696 | €132,269 | +€573 | +0.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Other | 1319 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,236 | €90,809 | +€573 | +0.6% |
| Amounts payable | 17/49 | €117,233 | €139,192 | +€21,958 | +18.7% |
| Amounts payable after more than one year | 17 | €67,530 | €62,478 | -€5,052 | -7.5% |
| Financial debts | 170/4 | €67,530 | €62,478 | -€5,052 | -7.5% |
| Amounts payable within one year | 42/48 | €49,703 | €76,714 | +€27,011 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €3,500 | €5,052 | +€1,552 | +44.4% |
| Trade debts | 44 | €15,226 | €27,876 | +€12,650 | +83.1% |
| Suppliers | 440/4 | €15,226 | €27,876 | +€12,650 | +83.1% |
| Advances received on contracts in progress | 46 | €2,703 | €574 | -€2,129 | -78.7% |
| Taxes, remuneration and social security | 45 | €4,384 | €891 | -€3,493 | -79.7% |
| Taxes | 450/3 | €1,400 | - | -€1,400 | |
| Remuneration and social security | 454/9 | €2,984 | €891 | -€2,093 | -70.2% |
| Other amounts payable | 47/48 | €23,890 | €42,320 | +€18,430 | +77.1% |
| Remuneration, social security and pensions | 62 | €24,360 | €46,236 | +€21,876 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,717 | €5,718 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,549 | €1,893 | +€344 | +22.2% |
| Gross operating margin | 9900 | €37,833 | €55,115 | +€17,282 | +45.7% |
| Operating profit (loss) | 9901 | €6,207 | €1,269 | -€4,938 | -79.6% |
| Financial income | 75/76B | - | €4,756 | +€4,756 | |
| Recurring financial income | 75 | - | €4,756 | +€4,756 | |
| Non-recurring financial income | 76B | - | €4,756 | +€4,756 | |
| Financial charges | 65/66B | €2,740 | €5,410 | +€2,671 | +97.5% |
| Recurring financial charges | 65 | €2,740 | €4,171 | +€1,432 | +52.3% |
| Non-recurring financial charges | 66B | - | €1,239 | +€1,239 | |
| Profit (loss) for the period before taxes | 9903 | €3,467 | €614 | -€2,853 | -82.3% |
| Income taxes | 67/77 | -€1,369 | €41 | +€1,410 | |
| Profit (loss) for the period | 9904 | €4,836 | €573 | -€4,263 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,836 | €573 | -€4,263 | -88.2% |
Source: filed annual accounts (NBB), financial years ended 1 May 2024 and 1 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.