Laand Engineering: 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.
Laand Engineering
Largest movements
- Receivables within one year +€30,850
up €30,850 (+231.8%), from €13,310 to €44,160
- Cash -€9,192
down €9,192 (-7.5%), from €123,275 to €114,083
mainly Receivables within one year (-€30,850) and Tax, wage and social debts (-€8,251)
- Profit (loss) carried forward +€34,199
up €34,199 (+38.2%), from €89,490 to €123,689
- Tax, wage and social debts -€8,251
down €8,251 (-20.7%), from €39,932 to €31,681
of which Taxes: -€11,251
- Other debts -€4,377
down €4,377 (-84.2%), from €5,199 to €823
- Gross operating margin -€9,533
down €9,533 (-15.2%), from €62,620 to €53,086
- Taxes +€2,514
up €2,514 (+20.1%), from €12,490 to €15,004
- Other operating charges +€727
up €727 (+171.4%), from €425 to €1,152
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 | €138,035 | €158,678 | +€20,644 | +15.0% |
| Fixed assets | 21/28 | €1,450 | €436 | -€1,014 | -70.0% |
| Tangible fixed assets | 22/27 | €1,450 | €436 | -€1,014 | -70.0% |
| Furniture and vehicles | 24 | €1,450 | €436 | -€1,014 | -70.0% |
| Current assets | 29/58 | €136,585 | €158,243 | +€21,658 | +15.9% |
| Amounts receivable within one year | 40/41 | €13,310 | €44,160 | +€30,850 | +231.8% |
| Trade receivables | 40 | €13,310 | €44,160 | +€30,850 | +231.8% |
| Cash at bank and in hand | 54/58 | €123,275 | €114,083 | -€9,192 | -7.5% |
| Total equity and liabilities | 10/49 | €138,035 | €158,678 | +€20,644 | +15.0% |
| Equity | 10/15 | €91,490 | €125,689 | +€34,199 | +37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,490 | €123,689 | +€34,199 | +38.2% |
| Amounts payable | 17/49 | €46,545 | €32,989 | -€13,555 | -29.1% |
| Amounts payable within one year | 42/48 | €46,545 | €32,989 | -€13,555 | -29.1% |
| Trade debts | 44 | €1,413 | €486 | -€927 | -65.6% |
| Suppliers | 440/4 | €1,413 | €486 | -€927 | -65.6% |
| Taxes, remuneration and social security | 45 | €39,932 | €31,681 | -€8,251 | -20.7% |
| Taxes | 450/3 | €39,932 | €28,681 | -€11,251 | -28.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €5,199 | €823 | -€4,377 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €393 | -€537 | -57.7% |
| Other operating charges | 640/8 | €425 | €1,152 | +€727 | +171.4% |
| Gross operating margin | 9900 | €62,620 | €53,086 | -€9,533 | -15.2% |
| Operating profit (loss) | 9901 | €61,264 | €51,541 | -€9,723 | -15.9% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,883 | €2,346 | -€538 | -18.7% |
| Recurring financial charges | 65 | €2,883 | €2,346 | -€538 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €58,381 | €49,203 | -€9,178 | -15.7% |
| Income taxes | 67/77 | €12,490 | €15,004 | +€2,514 | +20.1% |
| Profit (loss) for the period | 9904 | €45,891 | €34,199 | -€11,692 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,891 | €34,199 | -€11,692 | -25.5% |
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 12 October 2026 via checked.be.