Landim: 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.
Landim
Largest movements
- Cash +€2,033
up €2,033 (+4.0%), from €51,250 to €53,283
mainly Trade debts (+€3,207) and Other debts (+€1,200)
- Trade debts +€3,207
up €3,207 (+3,465%), from €93 to €3,300
- Gross operating margin +€2,907
up €2,907, from -€701 to €2,206
- Other operating charges +€826
up €826 (+200%), from €413 to €1,239
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 | €180,960 | €183,994 | +€3,034 | +1.7% |
| Fixed assets | 21/28 | €128,984 | €128,211 | -€773 | -0.6% |
| Tangible fixed assets | 22/27 | €128,984 | €128,211 | -€773 | -0.6% |
| Land and buildings | 22 | €124,213 | €124,213 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,771 | €3,999 | -€773 | -16.2% |
| Current assets | 29/58 | €51,975 | €55,783 | +€3,807 | +7.3% |
| Cash at bank and in hand | 54/58 | €51,250 | €53,283 | +€2,033 | +4.0% |
| Deferred charges and accrued income | 490/1 | €725 | €2,500 | +€1,775 | +245% |
| Total equity and liabilities | 10/49 | €180,960 | €183,994 | +€3,034 | +1.7% |
| Equity | 10/15 | €170,138 | €170,264 | +€126 | +0.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €70,000 | +€70,000 | |
| Other | 1109/19 | - | €70,000 | +€70,000 | |
| Revaluation surpluses | 12 | €8,556 | €8,556 | = | 0.0% |
| Reserves | 13 | €91,582 | €91,708 | +€126 | +0.1% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €84,582 | €84,708 | +€126 | +0.1% |
| Amounts payable | 17/49 | €10,822 | €13,730 | +€2,908 | +26.9% |
| Amounts payable within one year | 42/48 | €8,256 | €12,663 | +€4,407 | +53.4% |
| Trade debts | 44 | €93 | €3,300 | +€3,207 | +3,465% |
| Suppliers | 440/4 | €93 | €3,300 | +€3,207 | +3,465% |
| Other amounts payable | 47/48 | €8,163 | €9,363 | +€1,200 | +14.7% |
| Accrued charges and deferred income | 492/3 | €2,566 | €1,067 | -€1,499 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €773 | = | 0.0% |
| Other operating charges | 640/8 | €413 | €1,239 | +€826 | +200% |
| Gross operating margin | 9900 | -€701 | €2,206 | +€2,907 | |
| Operating profit (loss) | 9901 | -€1,887 | €193 | +€2,080 | |
| Financial charges | 65/66B | €66 | €68 | +€2 | +2.3% |
| Recurring financial charges | 65 | €66 | €68 | +€2 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,953 | €126 | +€2,079 | |
| Profit (loss) for the period | 9904 | -€1,953 | €126 | +€2,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,953 | €126 | +€2,079 |
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 19 October 2026 via checked.be.