Lansclaer: 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.
Lansclaer
Largest movements
- Current investments +€496,492
up €496,492 (+561%), from €88,565 to €585,057
- Tangible fixed assets -€208,522
down €208,522 (-11.1%), from €1.9m to €1.7m
of which Land and buildings: -€208,039
- Reserves +€490,807
up €490,807 (+40.4%), from €1.2m to €1.7m
of which Tax-exempt reserves: +€442,258
- Trade debts -€210,306
down €210,306 (-100.0%), from €210,373 to €67
- Gross operating margin +€57,422
up €57,422 (+10.7%), from €536,814 to €594,236
- Depreciation -€16,110
down €16,110 (-21.8%), from €73,969 to €57,859
- Taxes +€14,282
up €14,282 (+245%), from €5,838 to €20,120
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 | €2,032,051 | €2,342,564 | +€310,513 | +15.3% |
| Fixed assets | 21/28 | €1,886,596 | €1,678,074 | -€208,522 | -11.1% |
| Tangible fixed assets | 22/27 | €1,886,596 | €1,678,074 | -€208,522 | -11.1% |
| Land and buildings | 22 | €1,883,218 | €1,675,179 | -€208,039 | -11.0% |
| Furniture and vehicles | 24 | €3,378 | €2,895 | -€483 | -14.3% |
| Current assets | 29/58 | €145,455 | €664,491 | +€519,035 | +357% |
| Amounts receivable within one year | 40/41 | €2,479 | €2,682 | +€203 | +8.2% |
| Trade receivables | 40 | - | €1,975 | +€1,975 | |
| Other amounts receivable | 41 | €2,479 | €707 | -€1,772 | -71.5% |
| Current investments | 50/53 | €88,565 | €585,057 | +€496,492 | +561% |
| Cash at bank and in hand | 54/58 | €54,411 | €76,752 | +€22,341 | +41.1% |
| Total equity and liabilities | 10/49 | €2,032,051 | €2,342,564 | +€310,513 | +15.3% |
| Equity | 10/15 | €1,768,036 | €2,268,156 | +€500,120 | +28.3% |
| Contributions | 10/11 | €562,718 | €562,718 | = | 0.0% |
| Reserves | 13 | €1,214,631 | €1,705,438 | +€490,807 | +40.4% |
| Tax-exempt reserves | 132 | €748,086 | €1,190,344 | +€442,258 | +59.1% |
| Distributable reserves | 133 | €466,545 | €515,094 | +€48,549 | +10.4% |
| Profit (loss) carried forward | 14 | -€9,314 | - | +€9,314 | |
| Amounts payable | 17/49 | €264,015 | €74,408 | -€189,607 | -71.8% |
| Amounts payable within one year | 42/48 | €263,381 | €73,742 | -€189,639 | -72.0% |
| Trade debts | 44 | €210,373 | €67 | -€210,306 | -100.0% |
| Suppliers | 440/4 | €210,373 | €67 | -€210,306 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €20,120 | +€20,120 | |
| Taxes | 450/3 | - | €20,120 | +€20,120 | |
| Other amounts payable | 47/48 | €53,008 | €53,555 | +€547 | +1.0% |
| Accrued charges and deferred income | 492/3 | €634 | €666 | +€32 | +5.0% |
| Non-recurring operating income | 76A | €470,298 | €498,027 | +€27,729 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,969 | €57,859 | -€16,110 | -21.8% |
| Other operating charges | 640/8 | €18,071 | €16,222 | -€1,849 | -10.2% |
| Gross operating margin | 9900 | €536,814 | €594,236 | +€57,422 | +10.7% |
| Operating profit (loss) | 9901 | €444,773 | €520,155 | +€75,382 | +16.9% |
| Financial income | 75/76B | €2,159 | €5,755 | +€3,595 | +166% |
| Recurring financial income | 75 | €2,159 | €5,755 | +€3,595 | +166% |
| Financial charges | 65/66B | €1,012 | €5,669 | +€4,658 | +460% |
| Recurring financial charges | 65 | €1,012 | €5,669 | +€4,658 | +460% |
| Profit (loss) for the period before taxes | 9903 | €445,921 | €520,241 | +€74,319 | +16.7% |
| Income taxes | 67/77 | €5,838 | €20,120 | +€14,282 | +245% |
| Profit (loss) for the period | 9904 | €440,083 | €500,120 | +€60,037 | +13.6% |
| Transfer from tax-exempt reserves | 789 | €20,901 | €55,769 | +€34,868 | +167% |
| Transfer to tax-exempt reserves | 689 | €470,298 | €498,027 | +€27,729 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,314 | €57,863 | +€67,176 |
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 17 October 2026 via checked.be.