Van Lancker: 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.
Van Lancker
Largest movements
- Cash +€39,959
up €39,959 (+1997.9%), from €2,000 to €41,959
mainly Net result for the year (+€41,712) and Receivables within one year (+€1,198)
- Receivables within one year -€1,198
down €1,198 (-13.0%), from €9,200 to €8,002
of which Trade receivables: -€6,748
- Profit (loss) carried forward +€40,879
new in 2025: €40,879
- Trade debts -€2,209
down €2,209 (-81.7%), from €2,703 to €494
- Gross operating margin +€47,341
up €47,341 (+750.6%), from €6,307 to €53,649
- Taxes +€9,557
up €9,557 (+581.2%), from €1,644 to €11,202
- Other operating charges +€822
new in 2025: €822
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 | €11,200 | €50,039 | +€38,839 | +346.8% |
| Current assets | 29/58 | €11,200 | €50,039 | +€38,839 | +346.8% |
| Amounts receivable within one year | 40/41 | €9,200 | €8,002 | -€1,198 | -13.0% |
| Trade receivables | 40 | €9,200 | €2,452 | -€6,748 | -73.3% |
| Other amounts receivable | 41 | - | €5,550 | +€5,550 | |
| Cash at bank and in hand | 54/58 | €2,000 | €41,959 | +€39,959 | +1997.9% |
| Deferred charges and accrued income | 490/1 | - | €77 | +€77 | |
| Total equity and liabilities | 10/49 | €11,200 | €50,039 | +€38,839 | +346.8% |
| Equity | 10/15 | €5,830 | €46,709 | +€40,879 | +701.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,830 | €3,830 | = | 0.0% |
| Distributable reserves | 133 | €3,830 | €3,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €40,879 | +€40,879 | |
| Amounts payable | 17/49 | €5,370 | €3,330 | -€2,040 | -38.0% |
| Amounts payable within one year | 42/48 | €5,370 | €3,330 | -€2,040 | -38.0% |
| Trade debts | 44 | €2,703 | €494 | -€2,209 | -81.7% |
| Suppliers | 440/4 | €2,703 | €494 | -€2,209 | -81.7% |
| Taxes, remuneration and social security | 45 | €1,644 | €2,003 | +€358 | +21.8% |
| Taxes | 450/3 | €1,644 | €2,003 | +€358 | +21.8% |
| Other amounts payable | 47/48 | €1,023 | €833 | -€190 | -18.6% |
| Other operating charges | 640/8 | - | €822 | +€822 | |
| Gross operating margin | 9900 | €6,307 | €53,649 | +€47,341 | +750.6% |
| Operating profit (loss) | 9901 | €6,307 | €52,826 | +€46,519 | +737.5% |
| Financial income | 75/76B | - | €129 | +€129 | |
| Recurring financial income | 75 | - | €129 | +€129 | |
| Financial charges | 65/66B | - | €41 | +€41 | |
| Recurring financial charges | 65 | - | €41 | +€41 | |
| Profit (loss) for the period before taxes | 9903 | €6,307 | €52,914 | +€46,606 | +738.9% |
| Income taxes | 67/77 | €1,644 | €11,202 | +€9,557 | +581.2% |
| Profit (loss) for the period | 9904 | €4,663 | €41,712 | +€37,049 | +794.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,663 | €41,712 | +€37,049 | +794.5% |
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 12 October 2026 via checked.be.