VANLANCKER: 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.
VANLANCKER
Largest movements
- Receivables within one year -€141,142
down €141,142 (-41.9%), from €336,873 to €195,732
of which Other amounts receivable: -€99,055
- Receivables after one year -€23,191
down €23,191 (-5.3%), from €435,782 to €412,591
of which Other amounts receivable: -€23,191
- Cash +€8,653
up €8,653 (+500.4%), from €1,729 to €10,382
mainly Receivables within one year (+€141,142) and Net result for the year (+€121,763)
- Other debts -€124,103
down €124,103 (-52.2%), from €237,714 to €113,612
- Profit (loss) carried forward +€46,763
up €46,763 (+18.0%), from €260,490 to €307,253
- Tax, wage and social debts -€46,632
down €46,632 (-66.1%), from €70,548 to €23,916
- Trade debts -€31,708
down €31,708 (-23.0%), from €137,982 to €106,274
- Gross operating margin -€266,047
down €266,047 (-68.4%), from €389,239 to €123,191
- Taxes -€39,121
down €39,121 (-65.0%), from €60,223 to €21,102
- Financial income +€5,725
up €5,725 (+32.3%), from €17,746 to €23,471
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 | €774,384 | €618,705 | -€155,680 | -20.1% |
| Current assets | 29/58 | €774,384 | €618,705 | -€155,680 | -20.1% |
| Amounts receivable after more than one year | 29 | €435,782 | €412,591 | -€23,191 | -5.3% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €435,782 | €412,591 | -€23,191 | -5.3% |
| Amounts receivable within one year | 40/41 | €336,873 | €195,732 | -€141,142 | -41.9% |
| Trade receivables | 40 | €162,739 | €120,652 | -€42,087 | -25.9% |
| Other amounts receivable | 41 | €174,135 | €75,080 | -€99,055 | -56.9% |
| Cash at bank and in hand | 54/58 | €1,729 | €10,382 | +€8,653 | +500.4% |
| Total equity and liabilities | 10/49 | €774,384 | €618,705 | -€155,680 | -20.1% |
| Equity | 10/15 | €328,140 | €374,903 | +€46,763 | +14.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,490 | €307,253 | +€46,763 | +18.0% |
| Amounts payable | 17/49 | €446,245 | €243,802 | -€202,443 | -45.4% |
| Amounts payable within one year | 42/48 | €446,245 | €243,802 | -€202,443 | -45.4% |
| Trade debts | 44 | €137,982 | €106,274 | -€31,708 | -23.0% |
| Suppliers | 440/4 | €137,982 | €106,274 | -€31,708 | -23.0% |
| Taxes, remuneration and social security | 45 | €70,548 | €23,916 | -€46,632 | -66.1% |
| Taxes | 450/3 | €70,548 | €23,916 | -€46,632 | -66.1% |
| Other amounts payable | 47/48 | €237,714 | €113,612 | -€124,103 | -52.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €778 | €2,405 | +€1,627 | +209.1% |
| Gross operating margin | 9900 | €389,239 | €123,191 | -€266,047 | -68.4% |
| Operating profit (loss) | 9901 | €388,461 | €120,786 | -€267,675 | -68.9% |
| Financial income | 75/76B | €17,746 | €23,471 | +€5,725 | +32.3% |
| Recurring financial income | 75 | €17,746 | €23,471 | +€5,725 | +32.3% |
| Financial charges | 65/66B | €2,672 | €1,392 | -€1,280 | -47.9% |
| Recurring financial charges | 65 | €2,672 | €1,392 | -€1,280 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €403,534 | €142,865 | -€260,670 | -64.6% |
| Income taxes | 67/77 | €60,223 | €21,102 | -€39,121 | -65.0% |
| Profit (loss) for the period | 9904 | €343,312 | €121,763 | -€221,549 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €343,312 | €121,763 | -€221,549 | -64.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.