LANCOR CONSULTING: what changed
What changed
LANCOR CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€212,667
2024 · €51,411-€264,078
Equity
-€80,334
2024 · €132,333-€212,667
Cash
€412,930
2024 · €228,700+€184,230
Balance sheet total
€1.8m
2024 · €979,118+€806,921
Largest movements
Assets
- Receivables within one year +€621,450
up €621,450 (+87.8%), from €707,421 to €1.3m
of which Trade receivables: +€375,516
- Cash +€184,230
up €184,230 (+80.6%), from €228,700 to €412,930
mainly Trade debts (+€964,521) and Tax, wage and social debts (+€63,287)
Equity and liabilities
- Trade debts +€964,521
up €964,521 (+125%), from €772,857 to €1.7m
- Profit (loss) carried forward -€212,667
down €212,667 (-505%), from -€42,127 to -€254,794
- Tax, wage and social debts +€63,287
up €63,287 (+204%), from €30,959 to €94,246
of which Taxes: +€42,695
Income statement
- Gross operating margin -€291,810
down €291,810 (-74.1%), from €393,605 to €101,794
- Financial charges -€42,984
down €42,984 (-38.4%), from €111,970 to €68,986
- Staff costs +€34,163
up €34,163 (+13.0%), from €262,445 to €296,609
- Financial income +€32,165
up €32,165 (+87.0%), from €36,962 to €69,128
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€51,411
Gross operating margin
-€291,810
Staff costs
-€34,163
Depreciation
+€168
Other operating charges
-€27
Other operating items
-€13,574
Financial income
+€32,165
Financial charges
+€42,984
Taxes
+€179
Result 2025
-€212,667
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€195,543
Investment
-€6,228
Financing
-€5,085
Cash 2024
€228,700
From operations (derived)
+€195,543
Net result for the year
-€212,667
Depreciation
+€4,393
Receivables within one year
-€621,450
Deferred charges and accrued income
+€595
Trade debts
+€964,521
Tax, wage and social debts
+€63,287
Accrued charges and deferred income
-€3,135
Investment (derived)
-€6,228
Investment in fixed assets (net)
-€1,521
Current investments
-€4,708
Financing
-€5,085
Current portion of long-term debt
-€85
Short-term financial debts
-€5,000
Cash 2025
€412,930
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €979,118 | €1,786,039 | +€806,921 | +82.4% |
| Fixed assets | 21/28 | €21,126 | €18,254 | -€2,872 | -13.6% |
| Tangible fixed assets | 22/27 | €19,036 | €16,164 | -€2,872 | -15.1% |
| Furniture and vehicles | 24 | €19,036 | €16,164 | -€2,872 | -15.1% |
| Financial fixed assets | 28 | €2,090 | €2,090 | = | 0.0% |
| Current assets | 29/58 | €957,991 | €1,767,784 | +€809,793 | +84.5% |
| Amounts receivable within one year | 40/41 | €707,421 | €1,328,871 | +€621,450 | +87.8% |
| Trade receivables | 40 | €523,968 | €899,484 | +€375,516 | +71.7% |
| Other amounts receivable | 41 | €183,453 | €429,387 | +€245,935 | +134% |
| Current investments | 50/53 | €19,000 | €23,708 | +€4,708 | +24.8% |
| Cash at bank and in hand | 54/58 | €228,700 | €412,930 | +€184,230 | +80.6% |
| Deferred charges and accrued income | 490/1 | €2,870 | €2,275 | -€595 | -20.7% |
| Total equity and liabilities | 10/49 | €979,118 | €1,786,039 | +€806,921 | +82.4% |
| Equity | 10/15 | €132,333 | -€80,334 | -€212,667 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,860 | €155,860 | = | 0.0% |
| Distributable reserves | 133 | €155,860 | €155,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,127 | -€254,794 | -€212,667 | -505% |
| Amounts payable | 17/49 | €846,784 | €1,866,372 | +€1.0m | +120% |
| Amounts payable within one year | 42/48 | €842,935 | €1,865,658 | +€1.0m | +121% |
| Current portion of amounts payable after more than one year | 42 | €17,119 | €17,034 | -€85 | -0.5% |
| Financial debts | 43 | €22,000 | €17,000 | -€5,000 | -22.7% |
| Credit institutions | 430/8 | €22,000 | €17,000 | -€5,000 | -22.7% |
| Trade debts | 44 | €772,857 | €1,737,378 | +€964,521 | +125% |
| Suppliers | 440/4 | €772,857 | €1,737,378 | +€964,521 | +125% |
| Taxes, remuneration and social security | 45 | €30,959 | €94,246 | +€63,287 | +204% |
| Taxes | 450/3 | - | €42,695 | +€42,695 | |
| Remuneration and social security | 454/9 | €30,959 | €51,551 | +€20,592 | +66.5% |
| Accrued charges and deferred income | 492/3 | €3,849 | €714 | -€3,135 | -81.4% |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Remuneration, social security and pensions | 62 | €262,445 | €296,609 | +€34,163 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €4,393 | -€168 | -3.7% |
| Other operating charges | 640/8 | - | €27 | +€27 | |
| Non-recurring operating charges | 66A | - | €13,574 | +€13,574 | |
| Gross operating margin | 9900 | €393,605 | €101,794 | -€291,810 | -74.1% |
| Operating profit (loss) | 9901 | €126,598 | -€212,808 | -€339,407 | |
| Financial income | 75/76B | €36,962 | €69,128 | +€32,165 | +87.0% |
| Recurring financial income | 75 | €36,962 | €69,128 | +€32,165 | +87.0% |
| Financial charges | 65/66B | €111,970 | €68,986 | -€42,984 | -38.4% |
| Recurring financial charges | 65 | €111,970 | €68,986 | -€42,984 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €51,590 | -€212,667 | -€264,257 | |
| Income taxes | 67/77 | €179 | - | -€179 | |
| Profit (loss) for the period | 9904 | €51,411 | -€212,667 | -€264,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,411 | -€212,667 | -€264,078 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.