LANDOLIUM: 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.
LANDOLIUM
Largest movements
- Cash +€29,151
up €29,151 (+278%), from €10,495 to €39,646
mainly Other debts (+€17,706) and Tax, wage and social debts (+€10,096)
- Tangible fixed assets +€16,575
up €16,575 (+632%), from €2,622 to €19,197
- Stocks and contracts -€8,893
down €8,893 (-9.0%), from €99,119 to €90,226
- Receivables within one year +€4,002
up €4,002 (+12.6%), from €31,822 to €35,824
of which Trade receivables: +€4,468
- Other debts +€17,706
up €17,706 (+16.6%), from €106,390 to €124,096
- Tax, wage and social debts +€10,096
up €10,096 (+119%), from €8,476 to €18,572
- Trade debts +€8,081
up €8,081 (+30.4%), from €26,589 to €34,669
- Profit (loss) carried forward +€4,841
up €4,841 (+35.3%), from -€13,701 to -€8,860
- Gross operating margin +€15,498
up €15,498, from -€2,830 to €12,668
- Depreciation +€2,809
up €2,809 (+179%), from €1,566 to €4,375
- Financial charges -€460
down €460 (-15.3%), from €3,000 to €2,540
- Other operating charges +€214
up €214 (+37.2%), from €574 to €788
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 | €147,754 | €188,477 | +€40,724 | +27.6% |
| Fixed assets | 21/28 | €4,022 | €20,597 | +€16,575 | +412% |
| Tangible fixed assets | 22/27 | €2,622 | €19,197 | +€16,575 | +632% |
| Furniture and vehicles | 24 | €2,622 | €19,197 | +€16,575 | +632% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €143,732 | €167,881 | +€24,148 | +16.8% |
| Stocks and contracts in progress | 3 | €99,119 | €90,226 | -€8,893 | -9.0% |
| Stocks | 30/36 | €99,119 | €90,226 | -€8,893 | -9.0% |
| Amounts receivable within one year | 40/41 | €31,822 | €35,824 | +€4,002 | +12.6% |
| Trade receivables | 40 | €26,484 | €30,952 | +€4,468 | +16.9% |
| Other amounts receivable | 41 | €5,337 | €4,872 | -€465 | -8.7% |
| Cash at bank and in hand | 54/58 | €10,495 | €39,646 | +€29,151 | +278% |
| Deferred charges and accrued income | 490/1 | €2,296 | €2,184 | -€112 | -4.9% |
| Total equity and liabilities | 10/49 | €147,754 | €188,477 | +€40,724 | +27.6% |
| Equity | 10/15 | €6,299 | €11,140 | +€4,841 | +76.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,701 | -€8,860 | +€4,841 | +35.3% |
| Amounts payable | 17/49 | €141,455 | €177,338 | +€35,883 | +25.4% |
| Amounts payable within one year | 42/48 | €141,455 | €177,338 | +€35,883 | +25.4% |
| Trade debts | 44 | €26,589 | €34,669 | +€8,081 | +30.4% |
| Suppliers | 440/4 | €26,589 | €34,669 | +€8,081 | +30.4% |
| Taxes, remuneration and social security | 45 | €8,476 | €18,572 | +€10,096 | +119% |
| Taxes | 450/3 | €8,476 | €18,572 | +€10,096 | +119% |
| Other amounts payable | 47/48 | €106,390 | €124,096 | +€17,706 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €4,375 | +€2,809 | +179% |
| Other operating charges | 640/8 | €574 | €788 | +€214 | +37.2% |
| Gross operating margin | 9900 | -€2,830 | €12,668 | +€15,498 | |
| Operating profit (loss) | 9901 | -€4,970 | €7,505 | +€12,475 | |
| Financial income | 75/76B | €38 | €17 | -€22 | -56.1% |
| Recurring financial income | 75 | €38 | €17 | -€22 | -56.1% |
| Financial charges | 65/66B | €3,000 | €2,540 | -€460 | -15.3% |
| Recurring financial charges | 65 | €3,000 | €2,540 | -€460 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,932 | €4,982 | +€12,913 | |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€8,060 | €4,841 | +€12,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,060 | €4,841 | +€12,901 |
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 15 October 2026 via checked.be.