Lanckriet J.: 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.
What changed
Lanckriet J.
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,489
2024 · €9,527-€6,038
Equity
€165,628
2024 · €162,139+€3,489
Cash
€23,270
2024 · €17,425+€5,845
Balance sheet total
€611,588
2024 · €644,341-€32,753
Largest movements
Assets
- Tangible fixed assets -€31,073
down €31,073 (-5.2%), from €593,986 to €562,913
of which Leasing and similar rights: -€35,789
Equity and liabilities
- Debts after one year -€45,633
down €45,633 (-11.7%), from €389,671 to €344,038
- Other debts +€31,698
up €31,698 (+6,480%), from €489 to €32,188
- Current portion of long-term debt -€29,325
down €29,325 (-40.4%), from €72,652 to €43,327
- Tax, wage and social debts +€6,692
up €6,692 (+122%), from €5,467 to €12,159
of which Taxes: +€6,637
Income statement
- Gross operating margin -€5,806
down €5,806 (-4.9%), from €118,764 to €112,959
- Other operating charges +€1,429
up €1,429 (+7.7%), from €18,668 to €20,097
- Taxes +€1,200
up €1,200 (+1,190%), from €101 to €1,301
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.
Result 2024
€9,527
Gross operating margin
-€5,806
Staff costs
+€834
Depreciation
+€831
Other operating charges
-€1,429
Financial income
+€7
Financial charges
+€725
Taxes
-€1,200
Result 2025
€3,489
raises the resultlowers the result
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.
From operations
+€126,648
Investment
-€47,818
Financing
-€72,986
Cash 2024
€17,425
From operations (derived)
+€126,648
Net result for the year
+€3,489
Depreciation
+€78,891
Receivables within one year
+€5,744
Deferred charges and accrued income
+€1,780
Trade debts
-€1,647
Tax, wage and social debts
+€6,692
Other debts
+€31,698
Investment (derived)
-€47,818
Investment in fixed assets (net)
-€47,818
Financing
-€72,986
Debts after one year
-€45,633
Current portion of long-term debt
-€29,325
Short-term financial debts
+€1,972
Cash 2025
€23,270
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,341 | €611,588 | -€32,753 | -5.1% |
| Fixed assets | 21/28 | €593,986 | €562,913 | -€31,073 | -5.2% |
| Tangible fixed assets | 22/27 | €593,986 | €562,913 | -€31,073 | -5.2% |
| Plant, machinery and equipment | 23 | €0 | €3,791 | +€3,791 | |
| Furniture and vehicles | 24 | €2,008 | €2,932 | +€925 | +46.1% |
| Leasing and similar rights | 25 | €591,979 | €556,189 | -€35,789 | -6.0% |
| Current assets | 29/58 | €50,355 | €48,675 | -€1,680 | -3.3% |
| Amounts receivable within one year | 40/41 | €27,936 | €22,191 | -€5,744 | -20.6% |
| Trade receivables | 40 | €26,536 | €22,066 | -€4,471 | -16.8% |
| Other amounts receivable | 41 | €1,399 | €126 | -€1,274 | -91.0% |
| Cash at bank and in hand | 54/58 | €17,425 | €23,270 | +€5,845 | +33.5% |
| Deferred charges and accrued income | 490/1 | €4,995 | €3,214 | -€1,780 | -35.6% |
| Total equity and liabilities | 10/49 | €644,341 | €611,588 | -€32,753 | -5.1% |
| Equity | 10/15 | €162,139 | €165,628 | +€3,489 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,360 | €146,860 | +€3,500 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €127,360 | €130,860 | +€3,500 | +2.7% |
| Profit (loss) carried forward | 14 | €179 | €168 | -€11 | -6.1% |
| Amounts payable | 17/49 | €482,203 | €445,961 | -€36,242 | -7.5% |
| Amounts payable after more than one year | 17 | €389,671 | €344,038 | -€45,633 | -11.7% |
| Financial debts | 170/4 | €389,671 | €344,038 | -€45,633 | -11.7% |
| Amounts payable within one year | 42/48 | €92,532 | €101,923 | +€9,391 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €72,652 | €43,327 | -€29,325 | -40.4% |
| Financial debts | 43 | €0 | €1,972 | +€1,972 | |
| Credit institutions | 430/8 | €0 | €1,972 | +€1,972 | |
| Trade debts | 44 | €13,924 | €12,277 | -€1,647 | -11.8% |
| Suppliers | 440/4 | €13,924 | €12,277 | -€1,647 | -11.8% |
| Taxes, remuneration and social security | 45 | €5,467 | €12,159 | +€6,692 | +122% |
| Taxes | 450/3 | €3,058 | €9,696 | +€6,637 | +217% |
| Remuneration and social security | 454/9 | €2,408 | €2,464 | +€55 | +2.3% |
| Other amounts payable | 47/48 | €489 | €32,188 | +€31,698 | +6,480% |
| Non-recurring operating income | 76A | €34,312 | €0 | -€34,312 | -100% |
| Remuneration, social security and pensions | 62 | €834 | €0 | -€834 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,722 | €78,891 | -€831 | -1.0% |
| Other operating charges | 640/8 | €18,668 | €20,097 | +€1,429 | +7.7% |
| Gross operating margin | 9900 | €118,764 | €112,959 | -€5,806 | -4.9% |
| Operating profit (loss) | 9901 | €19,541 | €13,971 | -€5,570 | -28.5% |
| Financial income | 75/76B | €1 | €7 | +€7 | +1,153% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +1,153% |
| Financial charges | 65/66B | €9,913 | €9,188 | -€725 | -7.3% |
| Recurring financial charges | 65 | €9,913 | €9,188 | -€725 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €9,628 | €4,790 | -€4,838 | -50.2% |
| Income taxes | 67/77 | €101 | €1,301 | +€1,200 | +1,190% |
| Profit (loss) for the period | 9904 | €9,527 | €3,489 | -€6,038 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,527 | €3,489 | -€6,038 | -63.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.