VAN LANCKER CONSTRUCT: 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 CONSTRUCT
Largest movements
- Deferred charges and accrued income -€5,693
down €5,693 (-18.4%), from €30,999 to €25,306
- Tangible fixed assets -€3,875
down €3,875 (-39.5%), from €9,803 to €5,929
of which Furniture and vehicles: -€4,575
- Cash -€1,537
down €1,537 (-3.3%), from €46,085 to €44,548
mainly Tax, wage and social debts (-€4,620) and Debts after one year (-€4,207)
- Tax, wage and social debts -€4,620
down €4,620 (-91.2%), from €5,065 to €445
of which Taxes: -€4,620
- Debts after one year -€4,207
down €4,207 (-85.7%), from €4,912 to €705
- Reserves +€3,800
up €3,800 (+6.8%), from €56,160 to €59,960
- Other debts -€3,741
down €3,741 (-50.5%), from €7,401 to €3,660
- Trade debts -€3,118
down €3,118 (-48.5%), from €6,432 to €3,315
- Gross operating margin -€7,522
down €7,522 (-26.6%), from €28,315 to €20,794
- Financial charges +€3,438
up €3,438 (+126%), from €2,738 to €6,176
- Taxes -€2,704
down €2,704 (-49.9%), from €5,417 to €2,713
- Depreciation -€765
down €765 (-13.1%), from €5,861 to €5,096
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 | €98,592 | €86,758 | -€11,833 | -12.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,803 | €5,929 | -€3,875 | -39.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,803 | €5,929 | -€3,875 | -39.5% |
| Plant, machinery and equipment | 23 | €320 | €1,021 | +€700 | +219% |
| Furniture and vehicles | 24 | €9,483 | €4,908 | -€4,575 | -48.2% |
| Current assets | 29/58 | €88,789 | €80,830 | -€7,959 | -9.0% |
| Amounts receivable within one year | 40/41 | €11,705 | €10,976 | -€729 | -6.2% |
| Trade receivables | 40 | €10,297 | €7,920 | -€2,377 | -23.1% |
| Other amounts receivable | 41 | €1,408 | €3,056 | +€1,649 | +117% |
| Cash at bank and in hand | 54/58 | €46,085 | €44,548 | -€1,537 | -3.3% |
| Deferred charges and accrued income | 490/1 | €30,999 | €25,306 | -€5,693 | -18.4% |
| Total equity and liabilities | 10/49 | €98,592 | €86,758 | -€11,833 | -12.0% |
| Equity | 10/15 | €70,612 | €74,426 | +€3,814 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,160 | €59,960 | +€3,800 | +6.8% |
| Distributable reserves | 133 | €56,160 | €59,960 | +€3,800 | +6.8% |
| Profit (loss) carried forward | 14 | €8,252 | €8,266 | +€14 | +0.2% |
| Amounts payable | 17/49 | €27,980 | €12,332 | -€15,648 | -55.9% |
| Amounts payable after more than one year | 17 | €4,912 | €705 | -€4,207 | -85.7% |
| Financial debts | 170/4 | €4,912 | €705 | -€4,207 | -85.7% |
| Amounts payable within one year | 42/48 | €23,067 | €11,627 | -€11,440 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €4,169 | €4,207 | +€38 | +0.9% |
| Trade debts | 44 | €6,432 | €3,315 | -€3,118 | -48.5% |
| Suppliers | 440/4 | €6,432 | €3,315 | -€3,118 | -48.5% |
| Taxes, remuneration and social security | 45 | €5,065 | €445 | -€4,620 | -91.2% |
| Taxes | 450/3 | €5,065 | €445 | -€4,620 | -91.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €7,401 | €3,660 | -€3,741 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,861 | €5,096 | -€765 | -13.1% |
| Other operating charges | 640/8 | €1,333 | €1,395 | +€62 | +4.6% |
| Gross operating margin | 9900 | €28,315 | €20,794 | -€7,522 | -26.6% |
| Operating profit (loss) | 9901 | €21,121 | €14,303 | -€6,818 | -32.3% |
| Financial charges | 65/66B | €2,738 | €6,176 | +€3,438 | +126% |
| Recurring financial charges | 65 | €2,738 | €6,176 | +€3,438 | +126% |
| Profit (loss) for the period before taxes | 9903 | €18,383 | €8,127 | -€10,256 | -55.8% |
| Income taxes | 67/77 | €5,417 | €2,713 | -€2,704 | -49.9% |
| Profit (loss) for the period | 9904 | €12,967 | €5,414 | -€7,553 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,967 | €5,414 | -€7,553 | -58.2% |
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 26 October 2026 via checked.be.