Lansekyn: 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
Lansekyn
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · -€1,778+€1.6m
Equity
€5.6m
2024 · €4.0m+€1.6m
Cash
€27,781
2024 · €21,966+€5,815
Balance sheet total
€7.1m
2024 · €5.3m+€1.8m
Largest movements
Assets
- Current investments +€1.4m
up €1.4m (+271.7%), from €500,000 to €1.9m
- Receivables after one year +€662,299
up €662,299 (+104.2%), from €635,828 to €1.3m
- Financial fixed assets -€213,156
down €213,156 (-6.3%), from €3.4m to €3.2m
Equity and liabilities
- Reserves +€1.6m
up €1.6m (+40.4%), from €3.9m to €5.4m
of which Distributable reserves: +€1.6m
- Tax, wage and social debts +€175,048
up €175,048 (+2737.1%), from €6,395 to €181,443
Income statement
- Financial income +€2.2m
up €2.2m (+4172.5%), from €52,144 to €2.2m
- Gross operating margin -€340,326
down €340,326, from €85,618 to -€254,708
- Taxes +€195,299
up €195,299 (+21575.5%), from €905 to €196,204
- Depreciation +€69,608
up €69,608 (+129.3%), from €53,825 to €123,433
- Other operating charges -€2,777
down €2,777 (-38.1%), from €7,292 to €4,515
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
-€1,778
Gross operating margin
-€340,326
Depreciation
-€69,608
Other operating charges
+€2,777
Financial income
+€2.2m
Financial charges
-€2,607
Taxes
-€195,299
Result 2025
€1.6m
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.
From operations
+€1.3m
Investment
-€1.2m
Financing
-€25,042
Cash 2024
€21,966
From operations (derived)
+€1.3m
Net result for the year
+€1.6m
Depreciation
+€123,433
Receivables after one year
-€662,299
Receivables within one year
+€54,729
Deferred charges and accrued income
-€51,498
Trade debts
+€16,378
Tax, wage and social debts
+€175,048
Other debts
+€11,660
Accrued charges and deferred income
+€21,365
Investment (derived)
-€1.2m
Investment in fixed assets (net)
+€131,794
Current investments
-€1.4m
Financing
-€25,042
Debts after one year
-€25,508
Current portion of long-term debt
+€466
Cash 2025
€27,781
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,320,499 | €7,088,819 | +€1.8m | +33.2% |
| Fixed assets | 21/28 | €4,045,711 | €3,790,484 | -€255,227 | -6.3% |
| Tangible fixed assets | 22/27 | €647,084 | €605,014 | -€42,070 | -6.5% |
| Land and buildings | 22 | €633,296 | €574,879 | -€58,417 | -9.2% |
| Plant, machinery and equipment | 23 | €3,947 | €21,443 | +€17,495 | +443.2% |
| Furniture and vehicles | 24 | €2,841 | €1,692 | -€1,149 | -40.4% |
| Other tangible fixed assets | 26 | €7,000 | €7,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,398,626 | €3,185,470 | -€213,156 | -6.3% |
| Current assets | 29/58 | €1,274,788 | €3,298,335 | +€2.0m | +158.7% |
| Amounts receivable after more than one year | 29 | €635,828 | €1,298,126 | +€662,299 | +104.2% |
| Other amounts receivable | 291 | €635,828 | €1,298,126 | +€662,299 | +104.2% |
| Amounts receivable within one year | 40/41 | €90,697 | €35,968 | -€54,729 | -60.3% |
| Trade receivables | 40 | €65,139 | €26,361 | -€38,778 | -59.5% |
| Other amounts receivable | 41 | €25,558 | €9,607 | -€15,951 | -62.4% |
| Current investments | 50/53 | €500,000 | €1,858,664 | +€1.4m | +271.7% |
| Cash at bank and in hand | 54/58 | €21,966 | €27,781 | +€5,815 | +26.5% |
| Deferred charges and accrued income | 490/1 | €26,298 | €77,796 | +€51,498 | +195.8% |
| Total equity and liabilities | 10/49 | €5,320,499 | €7,088,819 | +€1.8m | +33.2% |
| Equity | 10/15 | €4,043,821 | €5,612,731 | +€1.6m | +38.8% |
| Contributions | 10/11 | €163,760 | €163,760 | = | 0.0% |
| Reserves | 13 | €3,881,838 | €5,448,971 | +€1.6m | +40.4% |
| Tax-exempt reserves | 132 | €21,262 | €21,262 | = | 0.0% |
| Distributable reserves | 133 | €3,860,577 | €5,427,709 | +€1.6m | +40.6% |
| Profit (loss) carried forward | 14 | -€1,778 | - | +€1,778 | |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,226,678 | €1,426,088 | +€199,410 | +16.3% |
| Amounts payable after more than one year | 17 | €114,012 | €88,504 | -€25,508 | -22.4% |
| Financial debts | 170/4 | €114,012 | €88,504 | -€25,508 | -22.4% |
| Amounts payable within one year | 42/48 | €1,033,711 | €1,237,264 | +€203,552 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €25,042 | €25,508 | +€466 | +1.9% |
| Trade debts | 44 | €33,060 | €49,438 | +€16,378 | +49.5% |
| Suppliers | 440/4 | €33,060 | €49,438 | +€16,378 | +49.5% |
| Taxes, remuneration and social security | 45 | €6,395 | €181,443 | +€175,048 | +2737.1% |
| Taxes | 450/3 | €6,395 | €181,443 | +€175,048 | +2737.1% |
| Other amounts payable | 47/48 | €969,215 | €980,875 | +€11,660 | +1.2% |
| Accrued charges and deferred income | 492/3 | €78,955 | €100,320 | +€21,365 | +27.1% |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,825 | €123,433 | +€69,608 | +129.3% |
| Other operating charges | 640/8 | €7,292 | €4,515 | -€2,777 | -38.1% |
| Gross operating margin | 9900 | €85,618 | -€254,708 | -€340,326 | |
| Operating profit (loss) | 9901 | €24,501 | -€382,656 | -€407,157 | |
| Financial income | 75/76B | €52,144 | €2,227,897 | +€2.2m | +4172.5% |
| Recurring financial income | 75 | €52,144 | €2,227,897 | +€2.2m | +4172.5% |
| Financial charges | 65/66B | €77,519 | €80,126 | +€2,607 | +3.4% |
| Recurring financial charges | 65 | €77,519 | €80,126 | +€2,607 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€873 | €1,765,115 | +€1.8m | |
| Income taxes | 67/77 | €905 | €196,204 | +€195,299 | +21575.5% |
| Profit (loss) for the period | 9904 | -€1,778 | €1,568,911 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,778 | €1,568,911 | +€1.6m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.