LANCORP: 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.
LANCORP
Largest movements
- Receivables within one year +€121,035
up €121,035 (+3267.9%), from €3,704 to €124,738
of which Trade receivables: +€120,000
- Cash -€49,701
down €49,701 (-35.5%), from €140,116 to €90,414
mainly Contributions, distributions and other (-€188,778) and Receivables within one year (-€121,035)
- Tangible fixed assets -€8,727
down €8,727 (-32.3%), from €27,062 to €18,334
of which Furniture and vehicles: -€8,524
- Other debts +€163,342
up €163,342 (+596.9%), from €27,366 to €190,709
- Reserves -€82,406
down €82,406 (-19.2%), from €428,461 to €346,055
of which Distributable reserves: -€82,406
- Debts after one year -€21,143
no longer reported in 2025 (was €21,143)
- Tax, wage and social debts +€9,087
up €9,087 (+30.9%), from €29,363 to €38,450
- Current portion of long-term debt -€8,221
down €8,221 (-28.0%), from €29,364 to €21,143
- Gross operating margin +€27,785
up €27,785 (+19.1%), from €145,629 to €173,413
- Taxes +€9,896
up €9,896 (+22.5%), from €44,049 to €53,946
- Other operating charges +€2,631
up €2,631 (+225.8%), from €1,165 to €3,797
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 | €565,148 | €629,291 | +€64,143 | +11.3% |
| Fixed assets | 21/28 | €418,934 | €410,206 | -€8,727 | -2.1% |
| Tangible fixed assets | 22/27 | €27,062 | €18,334 | -€8,727 | -32.3% |
| Plant, machinery and equipment | 23 | €1,864 | €1,661 | -€203 | -10.9% |
| Furniture and vehicles | 24 | €25,198 | €16,673 | -€8,524 | -33.8% |
| Financial fixed assets | 28 | €391,872 | €391,872 | = | 0.0% |
| Current assets | 29/58 | €146,214 | €219,085 | +€72,871 | +49.8% |
| Amounts receivable within one year | 40/41 | €3,704 | €124,738 | +€121,035 | +3267.9% |
| Trade receivables | 40 | - | €120,000 | +€120,000 | |
| Other amounts receivable | 41 | €3,704 | €4,738 | +€1,035 | +27.9% |
| Cash at bank and in hand | 54/58 | €140,116 | €90,414 | -€49,701 | -35.5% |
| Deferred charges and accrued income | 490/1 | €2,394 | €3,932 | +€1,538 | +64.2% |
| Total equity and liabilities | 10/49 | €565,148 | €629,291 | +€64,143 | +11.3% |
| Equity | 10/15 | €454,835 | €370,712 | -€84,124 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €428,461 | €346,055 | -€82,406 | -19.2% |
| Tax-exempt reserves | 132 | €9,001 | €9,001 | = | 0.0% |
| Distributable reserves | 133 | €419,459 | €337,054 | -€82,406 | -19.6% |
| Profit (loss) carried forward | 14 | €20,175 | €18,457 | -€1,718 | -8.5% |
| Amounts payable | 17/49 | €110,312 | €258,579 | +€148,267 | +134.4% |
| Amounts payable after more than one year | 17 | €21,143 | - | -€21,143 | |
| Financial debts | 170/4 | €21,143 | - | -€21,143 | |
| Amounts payable within one year | 42/48 | €89,169 | €258,579 | +€169,410 | +190.0% |
| Current portion of amounts payable after more than one year | 42 | €29,364 | €21,143 | -€8,221 | -28.0% |
| Trade debts | 44 | €3,076 | €8,277 | +€5,202 | +169.1% |
| Suppliers | 440/4 | €3,076 | €8,277 | +€5,202 | +169.1% |
| Taxes, remuneration and social security | 45 | €29,363 | €38,450 | +€9,087 | +30.9% |
| Taxes | 450/3 | €29,363 | €38,450 | +€9,087 | +30.9% |
| Other amounts payable | 47/48 | €27,366 | €190,709 | +€163,342 | +596.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,690 | €8,727 | +€37 | +0.4% |
| Other operating charges | 640/8 | €1,165 | €3,797 | +€2,631 | +225.8% |
| Gross operating margin | 9900 | €145,629 | €173,413 | +€27,785 | +19.1% |
| Operating profit (loss) | 9901 | €135,773 | €160,890 | +€25,116 | +18.5% |
| Financial charges | 65/66B | €1,612 | €2,289 | +€677 | +42.0% |
| Recurring financial charges | 65 | €1,612 | €2,289 | +€677 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €134,161 | €158,600 | +€24,439 | +18.2% |
| Income taxes | 67/77 | €44,049 | €53,946 | +€9,896 | +22.5% |
| Profit (loss) for the period | 9904 | €90,111 | €104,655 | +€14,543 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,111 | €104,655 | +€14,543 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.