Van Lancker Technics: 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 Technics
Largest movements
- Cash -€47,843
down €47,843 (-67.7%), from €70,672 to €22,828
mainly Contributions, distributions and other (-€96,385) and Stocks and contracts (-€19,877)
- Stocks and contracts +€19,877
up €19,877 (+191%), from €10,416 to €30,293
- Tangible fixed assets -€8,840
down €8,840 (-34.7%), from €25,492 to €16,652
of which Leasing and similar rights: -€13,253
- Reserves -€54,160
down €54,160 (-100%), from €54,160 to €0
- Other debts +€40,895
up €40,895 (+518%), from €7,898 to €48,793
- Trade debts -€11,574
down €11,574 (-68.1%), from €17,004 to €5,429
- Debts after one year -€6,837
down €6,837 (-71.2%), from €9,598 to €2,761
- Current portion of long-term debt -€4,785
down €4,785 (-41.2%), from €11,622 to €6,837
- Gross operating margin -€13,435
down €13,435 (-15.7%), from €85,416 to €71,981
- Taxes -€3,405
down €3,405 (-23.2%), from €14,702 to €11,298
- Depreciation +€2,600
up €2,600 (+20.3%), from €12,839 to €15,440
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 | €125,608 | €88,697 | -€36,911 | -29.4% |
| Fixed assets | 21/28 | €25,492 | €16,652 | -€8,840 | -34.7% |
| Tangible fixed assets | 22/27 | €25,492 | €16,652 | -€8,840 | -34.7% |
| Plant, machinery and equipment | 23 | €0 | €5,903 | +€5,903 | |
| Furniture and vehicles | 24 | €2,776 | €1,286 | -€1,490 | -53.7% |
| Leasing and similar rights | 25 | €22,716 | €9,463 | -€13,253 | -58.3% |
| Current assets | 29/58 | €100,116 | €72,045 | -€28,071 | -28.0% |
| Stocks and contracts in progress | 3 | €10,416 | €30,293 | +€19,877 | +191% |
| Stocks | 30/36 | €10,416 | €30,293 | +€19,877 | +191% |
| Amounts receivable within one year | 40/41 | €14,668 | €14,238 | -€430 | -2.9% |
| Trade receivables | 40 | €14,668 | €13,536 | -€1,132 | -7.7% |
| Other amounts receivable | 41 | €0 | €702 | +€702 | |
| Cash at bank and in hand | 54/58 | €70,672 | €22,828 | -€47,843 | -67.7% |
| Deferred charges and accrued income | 490/1 | €4,360 | €4,686 | +€325 | +7.5% |
| Total equity and liabilities | 10/49 | €125,608 | €88,697 | -€36,911 | -29.4% |
| Equity | 10/15 | €72,760 | €18,600 | -€54,160 | -74.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,160 | €0 | -€54,160 | -100% |
| Distributable reserves | 133 | €54,160 | €0 | -€54,160 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,848 | €70,097 | +€17,249 | +32.6% |
| Amounts payable after more than one year | 17 | €9,598 | €2,761 | -€6,837 | -71.2% |
| Financial debts | 170/4 | €9,598 | €2,761 | -€6,837 | -71.2% |
| Amounts payable within one year | 42/48 | €42,770 | €67,336 | +€24,566 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €11,622 | €6,837 | -€4,785 | -41.2% |
| Financial debts | 43 | €2,586 | €0 | -€2,586 | -100% |
| Credit institutions | 430/8 | €2,586 | €0 | -€2,586 | -100% |
| Trade debts | 44 | €17,004 | €5,429 | -€11,574 | -68.1% |
| Suppliers | 440/4 | €17,004 | €5,429 | -€11,574 | -68.1% |
| Taxes, remuneration and social security | 45 | €3,660 | €6,276 | +€2,616 | +71.5% |
| Taxes | 450/3 | €3,660 | €4,176 | +€516 | +14.1% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €7,898 | €48,793 | +€40,895 | +518% |
| Accrued charges and deferred income | 492/3 | €480 | €0 | -€480 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,839 | €15,440 | +€2,600 | +20.3% |
| Other operating charges | 640/8 | €2,647 | €2,700 | +€53 | +2.0% |
| Gross operating margin | 9900 | €85,416 | €71,981 | -€13,435 | -15.7% |
| Operating profit (loss) | 9901 | €69,930 | €53,841 | -€16,089 | -23.0% |
| Financial income | 75/76B | €244 | €163 | -€81 | -33.1% |
| Recurring financial income | 75 | €244 | €163 | -€81 | -33.1% |
| Financial charges | 65/66B | €453 | €482 | +€29 | +6.5% |
| Recurring financial charges | 65 | €453 | €482 | +€29 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €69,721 | €53,523 | -€16,199 | -23.2% |
| Income taxes | 67/77 | €14,702 | €11,298 | -€3,405 | -23.2% |
| Profit (loss) for the period | 9904 | €55,019 | €42,225 | -€12,794 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,019 | €42,225 | -€12,794 | -23.3% |
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 15 October 2026 via checked.be.