LANCON: 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.
LANCON
Largest movements
- Receivables within one year +€935,020
up €935,020 (+50.3%), from €1.9m to €2.8m
of which Other amounts receivable: +€920,983
- Stocks and contracts +€116,001
up €116,001 (+275%), from €42,183 to €158,185
- Cash -€69,142
down €69,142 (-21.3%), from €324,179 to €255,037
mainly Receivables within one year (-€935,020) and Stocks and contracts (-€116,001)
- Debts after one year +€700,000
new in 2025: €700,000
- Other debts +€327,099
up €327,099 (+373%), from €87,788 to €414,887
- Profit (loss) carried forward -€51,649
down €51,649 (-6.0%), from €863,974 to €812,325
- Gross operating margin +€76,723
up €76,723, from -€38,423 to €38,300
- Write-downs +€50,000
new in 2025: €50,000
- Financial charges +€41,200
up €41,200 (+6,454%), from €638 to €41,838
- Financial income -€6,035
down €6,035 (-54.9%), from €10,988 to €4,953
of which Non-recurring financial income: -€6,699
- Other operating charges +€1,356
up €1,356 (+398%), from €341 to €1,697
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 | €2,238,751 | €3,219,509 | +€980,758 | +43.8% |
| Fixed assets | 21/28 | €13,766 | €12,782 | -€984 | -7.1% |
| Tangible fixed assets | 22/27 | €3,766 | €2,782 | -€984 | -26.1% |
| Furniture and vehicles | 24 | €2,091 | €1,383 | -€709 | -33.9% |
| Other tangible fixed assets | 26 | €1,675 | €1,400 | -€275 | -16.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €2,224,985 | €3,206,727 | +€981,741 | +44.1% |
| Stocks and contracts in progress | 3 | €42,183 | €158,185 | +€116,001 | +275% |
| Stocks | 30/36 | €42,183 | €158,185 | +€116,001 | +275% |
| Amounts receivable within one year | 40/41 | €1,858,179 | €2,793,199 | +€935,020 | +50.3% |
| Trade receivables | 40 | - | €14,037 | +€14,037 | |
| Other amounts receivable | 41 | €1,858,179 | €2,779,162 | +€920,983 | +49.6% |
| Cash at bank and in hand | 54/58 | €324,179 | €255,037 | -€69,142 | -21.3% |
| Deferred charges and accrued income | 490/1 | €444 | €306 | -€138 | -31.1% |
| Total equity and liabilities | 10/49 | €2,238,751 | €3,219,509 | +€980,758 | +43.8% |
| Equity | 10/15 | €2,149,359 | €2,097,710 | -€51,649 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,266,785 | €1,266,785 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,264,925 | €1,264,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €863,974 | €812,325 | -€51,649 | -6.0% |
| Amounts payable | 17/49 | €89,393 | €1,121,799 | +€1.0m | +1,155% |
| Amounts payable after more than one year | 17 | - | €700,000 | +€700,000 | |
| Financial debts | 170/4 | - | €700,000 | +€700,000 | |
| Amounts payable within one year | 42/48 | €89,393 | €421,799 | +€332,406 | +372% |
| Trade debts | 44 | €312 | €6,912 | +€6,600 | +2,116% |
| Suppliers | 440/4 | €312 | €6,912 | +€6,600 | +2,116% |
| Taxes, remuneration and social security | 45 | €1,293 | - | -€1,293 | |
| Taxes | 450/3 | €1,293 | - | -€1,293 | |
| Other amounts payable | 47/48 | €87,788 | €414,887 | +€327,099 | +373% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €984 | -€259 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €50,000 | +€50,000 | |
| Other operating charges | 640/8 | €341 | €1,697 | +€1,356 | +398% |
| Gross operating margin | 9900 | -€38,423 | €38,300 | +€76,723 | |
| Operating profit (loss) | 9901 | -€40,007 | -€14,381 | +€25,626 | +64.1% |
| Financial income | 75/76B | €10,988 | €4,953 | -€6,035 | -54.9% |
| Recurring financial income | 75 | €4,289 | €4,953 | +€664 | +15.5% |
| Non-recurring financial income | 76B | €6,699 | - | -€6,699 | |
| Financial charges | 65/66B | €638 | €41,838 | +€41,200 | +6,454% |
| Recurring financial charges | 65 | €638 | €41,838 | +€41,200 | +6,454% |
| Profit (loss) for the period before taxes | 9903 | -€29,657 | -€51,267 | -€21,609 | -72.9% |
| Income taxes | 67/77 | €362 | €382 | +€20 | +5.4% |
| Profit (loss) for the period | 9904 | -€30,020 | -€51,649 | -€21,629 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,020 | -€51,649 | -€21,629 | -72.0% |
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 14 October 2026 via checked.be.