Lanzac capital: 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.
Lanzac capital
Largest movements
- Receivables within one year +€32,421
up €32,421 (+35.1%), from €92,395 to €124,816
of which Trade receivables: +€20,526
- Cash -€20,102
down €20,102 (-81.0%), from €24,809 to €4,707
mainly Contributions, distributions and other (-€105,000) and Receivables within one year (-€32,421)
- Other debts +€65,262
up €65,262 (+140%), from €46,727 to €111,989
- Profit (loss) carried forward -€37,753
down €37,753 (-93.2%), from €40,489 to €2,736
- Tax, wage and social debts -€13,001
down €13,001 (-60.6%), from €21,445 to €8,444
of which Taxes: -€14,367
- Trade debts -€2,273
down €2,273 (-40.2%), from €5,654 to €3,381
- Gross operating margin -€16,193
down €16,193 (-16.0%), from €101,163 to €84,970
- Taxes -€3,054
down €3,054 (-15.2%), from €20,119 to €17,065
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 | €117,509 | €129,774 | +€12,265 | +10.4% |
| Fixed assets | 21/28 | €305 | €88 | -€217 | -71.1% |
| Tangible fixed assets | 22/27 | €305 | €88 | -€217 | -71.1% |
| Furniture and vehicles | 24 | €305 | €88 | -€217 | -71.1% |
| Current assets | 29/58 | €117,204 | €129,686 | +€12,482 | +10.6% |
| Amounts receivable within one year | 40/41 | €92,395 | €124,816 | +€32,421 | +35.1% |
| Trade receivables | 40 | €91,355 | €111,881 | +€20,526 | +22.5% |
| Other amounts receivable | 41 | €1,040 | €12,935 | +€11,895 | +1,144% |
| Cash at bank and in hand | 54/58 | €24,809 | €4,707 | -€20,102 | -81.0% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €117,509 | €129,774 | +€12,265 | +10.4% |
| Equity | 10/15 | €43,489 | €5,736 | -€37,753 | -86.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,489 | €2,736 | -€37,753 | -93.2% |
| Amounts payable | 17/49 | €74,020 | €124,038 | +€50,019 | +67.6% |
| Amounts payable within one year | 42/48 | €73,826 | €123,814 | +€49,988 | +67.7% |
| Trade debts | 44 | €5,654 | €3,381 | -€2,273 | -40.2% |
| Suppliers | 440/4 | €5,654 | €3,381 | -€2,273 | -40.2% |
| Taxes, remuneration and social security | 45 | €21,445 | €8,444 | -€13,001 | -60.6% |
| Taxes | 450/3 | €20,119 | €5,752 | -€14,367 | -71.4% |
| Remuneration and social security | 454/9 | €1,326 | €2,692 | +€1,366 | +103% |
| Other amounts payable | 47/48 | €46,727 | €111,989 | +€65,262 | +140% |
| Accrued charges and deferred income | 492/3 | €194 | €224 | +€30 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €217 | = | 0.0% |
| Other operating charges | 640/8 | €404 | €394 | -€11 | -2.7% |
| Gross operating margin | 9900 | €101,163 | €84,970 | -€16,193 | -16.0% |
| Operating profit (loss) | 9901 | €100,542 | €84,360 | -€16,182 | -16.1% |
| Financial charges | 65/66B | €68 | €49 | -€19 | -27.8% |
| Recurring financial charges | 65 | €68 | €49 | -€19 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €100,474 | €84,311 | -€16,163 | -16.1% |
| Income taxes | 67/77 | €20,119 | €17,065 | -€3,054 | -15.2% |
| Profit (loss) for the period | 9904 | €80,356 | €67,247 | -€13,109 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,356 | €67,247 | -€13,109 | -16.3% |
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 29 October 2026 via checked.be.