VERPLEGING STEVEN 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.
VERPLEGING STEVEN VAN LANCKER
Largest movements
- Tangible fixed assets -€15,979
down €15,979 (-31.9%), from €50,102 to €34,123
of which Furniture and vehicles: -€14,979
- Cash +€7,948
new in 2025: €7,948
mainly Depreciation (+€22,229) and Debts after one year (+€21,798)
- Intangible fixed assets -€6,250
down €6,250 (-13.0%), from €48,105 to €41,855
- Deferred charges and accrued income +€3,223
up €3,223 (+16.5%), from €19,518 to €22,741
- Other debts -€49,073
no longer reported in 2025 (was €49,073)
- Debts after one year +€21,798
up €21,798 (+68.0%), from €32,071 to €53,869
- Current portion of long-term debt +€10,148
up €10,148 (+67.9%), from €14,946 to €25,094
- Accrued charges and deferred income +€3,709
up €3,709 (+48.2%), from €7,699 to €11,408
- Tax, wage and social debts +€1,452
up €1,452 (+64.6%), from €2,247 to €3,699
- Depreciation +€4,355
up €4,355 (+24.4%), from €17,874 to €22,229
- Taxes -€795
down €795 (-35.4%), from €2,247 to €1,452
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 | €117,725 | €106,873 | -€10,852 | -9.2% |
| Fixed assets | 21/28 | €98,207 | €75,978 | -€22,229 | -22.6% |
| Intangible fixed assets | 21 | €48,105 | €41,855 | -€6,250 | -13.0% |
| Tangible fixed assets | 22/27 | €50,102 | €34,123 | -€15,979 | -31.9% |
| Plant, machinery and equipment | 23 | €4,508 | €3,508 | -€1,000 | -22.2% |
| Furniture and vehicles | 24 | €45,594 | €30,615 | -€14,979 | -32.9% |
| Current assets | 29/58 | €19,518 | €30,895 | +€11,377 | +58.3% |
| Amounts receivable within one year | 40/41 | - | €206 | +€206 | |
| Other amounts receivable | 41 | - | €206 | +€206 | |
| Cash at bank and in hand | 54/58 | - | €7,948 | +€7,948 | |
| Deferred charges and accrued income | 490/1 | €19,518 | €22,741 | +€3,223 | +16.5% |
| Total equity and liabilities | 10/49 | €117,725 | €106,873 | -€10,852 | -9.2% |
| Equity | 10/15 | €10,140 | €11,409 | +€1,269 | +12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,140 | €8,409 | +€1,269 | +17.8% |
| Amounts payable | 17/49 | €107,585 | €95,464 | -€12,121 | -11.3% |
| Amounts payable after more than one year | 17 | €32,071 | €53,869 | +€21,798 | +68.0% |
| Financial debts | 170/4 | €32,071 | €53,869 | +€21,798 | +68.0% |
| Amounts payable within one year | 42/48 | €67,815 | €30,187 | -€37,628 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €14,946 | €25,094 | +€10,148 | +67.9% |
| Trade debts | 44 | €1,549 | €1,394 | -€155 | -10.0% |
| Suppliers | 440/4 | €1,549 | €1,394 | -€155 | -10.0% |
| Taxes, remuneration and social security | 45 | €2,247 | €3,699 | +€1,452 | +64.6% |
| Taxes | 450/3 | €2,247 | €3,699 | +€1,452 | +64.6% |
| Other amounts payable | 47/48 | €49,073 | - | -€49,073 | |
| Accrued charges and deferred income | 492/3 | €7,699 | €11,408 | +€3,709 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,874 | €22,229 | +€4,355 | +24.4% |
| Other operating charges | 640/8 | €792 | €566 | -€226 | -28.5% |
| Gross operating margin | 9900 | €29,234 | €29,201 | -€33 | -0.1% |
| Operating profit (loss) | 9901 | €10,568 | €6,406 | -€4,162 | -39.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,492 | €3,685 | +€193 | +5.5% |
| Recurring financial charges | 65 | €3,492 | €3,685 | +€193 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €7,078 | €2,721 | -€4,357 | -61.6% |
| Income taxes | 67/77 | €2,247 | €1,452 | -€795 | -35.4% |
| Profit (loss) for the period | 9904 | €4,831 | €1,269 | -€3,562 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,831 | €1,269 | -€3,562 | -73.7% |
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 23 October 2026 via checked.be.