VAN LANCKER Didier: what changed
Two fiscal 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 Didier
Largest movements
- Cash +€49,491
up €49,491 (+131.9%), from €37,531 to €87,022
mainly Receivables within one year (+€35,303) and Net result for the year (+€33,766)
- Receivables within one year -€35,303
down €35,303 (-60.0%), from €58,844 to €23,541
of which Trade receivables: -€25,140
- Current investments +€25,000
up €25,000 (+12.2%), from €205,000 to €230,000
- Tangible fixed assets -€7,214
down €7,214 (-14.1%), from €51,300 to €44,086
of which Furniture and vehicles: -€10,954
- Reserves +€33,766
up €33,766 (+10.5%), from €323,069 to €356,835
of which Distributable reserves: +€36,016
- Trade debts -€4,546
down €4,546 (-58.0%), from €7,841 to €3,295
- Gross operating margin -€15,744
down €15,744 (-20.7%), from €75,947 to €60,203
- Depreciation +€9,070
up €9,070 (+343.0%), from €2,644 to €11,714
- Taxes -€1,119
down €1,119 (-6.0%), from €18,726 to €17,607
- Financial income +€975
up €975 (+40.0%), from €2,437 to €3,412
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 | €365,269 | €397,945 | +€32,676 | +8.9% |
| Fixed assets | 21/28 | €51,300 | €44,086 | -€7,214 | -14.1% |
| Tangible fixed assets | 22/27 | €51,300 | €44,086 | -€7,214 | -14.1% |
| Furniture and vehicles | 24 | €51,300 | €40,346 | -€10,954 | -21.4% |
| Other tangible fixed assets | 26 | - | €3,740 | +€3,740 | |
| Current assets | 29/58 | €313,969 | €353,859 | +€39,890 | +12.7% |
| Stocks and contracts in progress | 3 | €12,594 | €12,998 | +€404 | +3.2% |
| Stocks | 30/36 | €3,711 | €4,219 | +€508 | +13.7% |
| Contracts in progress | 37 | €8,883 | €8,779 | -€104 | -1.2% |
| Amounts receivable within one year | 40/41 | €58,844 | €23,541 | -€35,303 | -60.0% |
| Trade receivables | 40 | €43,397 | €18,257 | -€25,140 | -57.9% |
| Other amounts receivable | 41 | €15,447 | €5,284 | -€10,163 | -65.8% |
| Current investments | 50/53 | €205,000 | €230,000 | +€25,000 | +12.2% |
| Cash at bank and in hand | 54/58 | €37,531 | €87,022 | +€49,491 | +131.9% |
| Deferred charges and accrued income | 490/1 | - | €298 | +€298 | |
| Total equity and liabilities | 10/49 | €365,269 | €397,945 | +€32,676 | +8.9% |
| Equity | 10/15 | €341,669 | €375,435 | +€33,766 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €323,069 | €356,835 | +€33,766 | +10.5% |
| Tax-exempt reserves | 132 | €10,863 | €8,613 | -€2,250 | -20.7% |
| Distributable reserves | 133 | €312,206 | €348,222 | +€36,016 | +11.5% |
| Provisions and deferred taxes | 16 | €3,621 | €2,871 | -€750 | -20.7% |
| Deferred taxes | 168 | €3,621 | €2,871 | -€750 | -20.7% |
| Amounts payable | 17/49 | €19,979 | €19,639 | -€340 | -1.7% |
| Amounts payable within one year | 42/48 | €19,979 | €19,639 | -€340 | -1.7% |
| Trade debts | 44 | €7,841 | €3,295 | -€4,546 | -58.0% |
| Suppliers | 440/4 | €7,841 | €3,295 | -€4,546 | -58.0% |
| Taxes, remuneration and social security | 45 | €4,120 | €6,630 | +€2,510 | +60.9% |
| Taxes | 450/3 | €4,120 | €6,630 | +€2,510 | +60.9% |
| Other amounts payable | 47/48 | €8,018 | €9,714 | +€1,696 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,644 | €11,714 | +€9,070 | +343.0% |
| Other operating charges | 640/8 | €1,105 | €1,138 | +€33 | +3.0% |
| Gross operating margin | 9900 | €75,947 | €60,203 | -€15,744 | -20.7% |
| Operating profit (loss) | 9901 | €72,198 | €47,351 | -€24,847 | -34.4% |
| Financial income | 75/76B | €2,437 | €3,412 | +€975 | +40.0% |
| Recurring financial income | 75 | €2,437 | €3,412 | +€975 | +40.0% |
| Financial charges | 65/66B | €182 | €140 | -€42 | -23.1% |
| Recurring financial charges | 65 | €182 | €140 | -€42 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €74,453 | €50,623 | -€23,830 | -32.0% |
| Transfer from deferred taxes | 780 | €129 | €750 | +€621 | +481.4% |
| Transfer to deferred taxes | 680 | €3,750 | - | -€3,750 | |
| Income taxes | 67/77 | €18,726 | €17,607 | -€1,119 | -6.0% |
| Profit (loss) for the period | 9904 | €52,106 | €33,766 | -€18,340 | -35.2% |
| Transfer from tax-exempt reserves | 789 | €387 | €2,250 | +€1,863 | +481.4% |
| Transfer to tax-exempt reserves | 689 | €11,250 | - | -€11,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,243 | €36,016 | -€5,227 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.