LANDI CONSULTING: 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.
LANDI CONSULTING
Largest movements
- Cash +€71,487
up €71,487 (+123%), from €58,174 to €129,662
mainly Net result for the year (+€61,052) and Tax, wage and social debts (+€7,366)
- Receivables within one year -€4,249
down €4,249 (-22.8%), from €18,634 to €14,385
- Profit (loss) carried forward +€61,052
up €61,052 (+114%), from €53,529 to €114,581
- Tax, wage and social debts +€7,366
up €7,366 (+38.9%), from €18,912 to €26,278
of which Taxes: +€7,408
- Gross operating margin +€9,459
up €9,459 (+14.1%), from €67,161 to €76,620
- Taxes +€2,008
up €2,008 (+15.0%), from €13,412 to €15,421
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 | €76,808 | €145,010 | +€68,202 | +88.8% |
| Fixed assets | 21/28 | - | €963 | +€963 | |
| Tangible fixed assets | 22/27 | - | €963 | +€963 | |
| Furniture and vehicles | 24 | - | €963 | +€963 | |
| Current assets | 29/58 | €76,808 | €144,047 | +€67,239 | +87.5% |
| Amounts receivable within one year | 40/41 | €18,634 | €14,385 | -€4,249 | -22.8% |
| Trade receivables | 40 | €18,634 | €14,385 | -€4,249 | -22.8% |
| Cash at bank and in hand | 54/58 | €58,174 | €129,662 | +€71,487 | +123% |
| Total equity and liabilities | 10/49 | €76,808 | €145,010 | +€68,202 | +88.8% |
| Equity | 10/15 | €57,529 | €118,581 | +€61,052 | +106% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,529 | €114,581 | +€61,052 | +114% |
| Amounts payable | 17/49 | €19,280 | €26,430 | +€7,150 | +37.1% |
| Amounts payable within one year | 42/48 | €19,280 | €26,430 | +€7,150 | +37.1% |
| Taxes, remuneration and social security | 45 | €18,912 | €26,278 | +€7,366 | +38.9% |
| Taxes | 450/3 | €18,731 | €26,140 | +€7,408 | +39.6% |
| Remuneration and social security | 454/9 | €181 | €138 | -€43 | -23.5% |
| Other amounts payable | 47/48 | €368 | €152 | -€216 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €107 | +€107 | |
| Gross operating margin | 9900 | €67,161 | €76,620 | +€9,459 | +14.1% |
| Operating profit (loss) | 9901 | €67,161 | €76,513 | +€9,352 | +13.9% |
| Financial charges | 65/66B | €20 | €40 | +€20 | +100% |
| Recurring financial charges | 65 | €20 | €40 | +€20 | +100% |
| Profit (loss) for the period before taxes | 9903 | €67,141 | €76,473 | +€9,332 | +13.9% |
| Income taxes | 67/77 | €13,412 | €15,421 | +€2,008 | +15.0% |
| Profit (loss) for the period | 9904 | €53,729 | €61,052 | +€7,324 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,729 | €61,052 | +€7,324 | +13.6% |
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 31 October 2026 via checked.be.