Landerius: what changed
What changed
Landerius
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€57,701
2024 · €58,989-€1,288
Equity
€241,520
2024 · €201,819+€39,701
Cash
€210,065
2024 · €179,282+€30,783
Balance sheet total
€287,049
2024 · €250,702+€36,347
Largest movements
Assets
- Cash +€30,783
up €30,783 (+17.2%), from €179,282 to €210,065
mainly Net result for the year (+€57,701) and Depreciation (+€11,449)
- Current investments +€16,261
new in 2025: €16,261
- Tangible fixed assets -€11,449
down €11,449 (-31.5%), from €36,337 to €24,888
of which Furniture and vehicles: -€11,165
Equity and liabilities
- Reserves +€39,700
up €39,700 (+20.3%), from €195,600 to €235,300
- Debts after one year -€9,113
no longer reported in 2025 (was €9,113)
- Other debts +€3,596
up €3,596 (+29.2%), from €12,318 to €15,914
Income statement
- Gross operating margin -€2,007
down €2,007 (-2.1%), from €94,042 to €92,036
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,989
Gross operating margin
-€2,007
Other operating charges
-€147
Financial income
+€622
Financial charges
-€162
Taxes
+€406
Result 2025
€57,701
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€74,576
Investment
-€16,261
Financing
-€27,533
Cash 2024
€179,282
From operations (derived)
+€74,576
Net result for the year
+€57,701
Depreciation
+€11,449
Receivables within one year
+€1,398
Deferred charges and accrued income
-€2,151
Trade debts
-€388
Tax, wage and social debts
+€2,830
Other debts
+€3,596
Accrued charges and deferred income
+€141
Investment (derived)
-€16,261
Current investments
-€16,261
Financing
-€27,533
Debts after one year
-€9,113
Current portion of long-term debt
+€247
Short-term financial debts
-€666
Contributions, distributions and other
-€18,000
Cash 2025
€210,065
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,702 | €287,049 | +€36,347 | +14.5% |
| Fixed assets | 21/28 | €36,377 | €24,928 | -€11,449 | -31.5% |
| Tangible fixed assets | 22/27 | €36,337 | €24,888 | -€11,449 | -31.5% |
| Furniture and vehicles | 24 | €34,360 | €23,195 | -€11,165 | -32.5% |
| Other tangible fixed assets | 26 | €1,977 | €1,692 | -€285 | -14.4% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €214,325 | €262,121 | +€47,797 | +22.3% |
| Amounts receivable within one year | 40/41 | €34,214 | €32,816 | -€1,398 | -4.1% |
| Trade receivables | 40 | €34,214 | €32,816 | -€1,398 | -4.1% |
| Current investments | 50/53 | - | €16,261 | +€16,261 | |
| Cash at bank and in hand | 54/58 | €179,282 | €210,065 | +€30,783 | +17.2% |
| Deferred charges and accrued income | 490/1 | €829 | €2,980 | +€2,151 | +259% |
| Total equity and liabilities | 10/49 | €250,702 | €287,049 | +€36,347 | +14.5% |
| Equity | 10/15 | €201,819 | €241,520 | +€39,701 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €195,600 | €235,300 | +€39,700 | +20.3% |
| Distributable reserves | 133 | €195,600 | €235,300 | +€39,700 | +20.3% |
| Profit (loss) carried forward | 14 | €19 | €20 | +€1 | +3.2% |
| Amounts payable | 17/49 | €48,882 | €45,529 | -€3,353 | -6.9% |
| Amounts payable after more than one year | 17 | €9,113 | - | -€9,113 | |
| Financial debts | 170/4 | €9,113 | - | -€9,113 | |
| Amounts payable within one year | 42/48 | €37,801 | €43,420 | +€5,619 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €8,867 | €9,113 | +€247 | +2.8% |
| Financial debts | 43 | €702 | €36 | -€666 | -94.8% |
| Credit institutions | 430/8 | €702 | €36 | -€666 | -94.8% |
| Trade debts | 44 | €508 | €121 | -€388 | -76.2% |
| Suppliers | 440/4 | €508 | €121 | -€388 | -76.2% |
| Taxes, remuneration and social security | 45 | €15,405 | €18,236 | +€2,830 | +18.4% |
| Taxes | 450/3 | €15,405 | €18,236 | +€2,830 | +18.4% |
| Other amounts payable | 47/48 | €12,318 | €15,914 | +€3,596 | +29.2% |
| Accrued charges and deferred income | 492/3 | €1,968 | €2,109 | +€141 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,449 | €11,449 | = | 0.0% |
| Other operating charges | 640/8 | €740 | €888 | +€147 | +19.9% |
| Gross operating margin | 9900 | €94,042 | €92,036 | -€2,007 | -2.1% |
| Operating profit (loss) | 9901 | €81,853 | €79,699 | -€2,154 | -2.6% |
| Financial income | 75/76B | €1,231 | €1,852 | +€622 | +50.5% |
| Recurring financial income | 75 | €1,231 | €1,852 | +€622 | +50.5% |
| Financial charges | 65/66B | €1,034 | €1,195 | +€162 | +15.6% |
| Recurring financial charges | 65 | €1,034 | €1,195 | +€162 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €82,050 | €80,356 | -€1,694 | -2.1% |
| Income taxes | 67/77 | €23,061 | €22,655 | -€406 | -1.8% |
| Profit (loss) for the period | 9904 | €58,989 | €57,701 | -€1,288 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,989 | €57,701 | -€1,288 | -2.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.