LANDOR 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.
LANDOR CONSULTING
Largest movements
- Cash +€2,580
up €2,580 (+16.4%), from €15,776 to €18,357
mainly Depreciation (+€3,786) and Net result for the year (+€3,762)
- Tangible fixed assets -€2,448
down €2,448 (-11.0%), from €22,276 to €19,828
of which Plant, machinery and equipment: -€2,969
- Profit (loss) carried forward +€3,762
up €3,762 (+14.6%), from €25,746 to €29,508
- Accrued charges and deferred income -€2,369
down €2,369 (-91.3%), from €2,594 to €225
- Other debts -€759
down €759 (-55.4%), from €1,369 to €611
- Financial income +€3,993
up €3,993 (+136%), from €2,940 to €6,932
of which Non-recurring financial income: +€4,000
- Other operating charges -€2,528
down €2,528 (-80.7%), from €3,134 to €606
- Gross operating margin +€1,771
up €1,771, from -€384 to €1,387
- Depreciation -€642
down €642 (-14.5%), from €4,429 to €3,786
- Taxes -€246
down €246 (-67.1%), from €367 to €121
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 | €40,717 | €40,861 | +€144 | +0.4% |
| Fixed assets | 21/28 | €22,276 | €19,978 | -€2,298 | -10.3% |
| Tangible fixed assets | 22/27 | €22,276 | €19,828 | -€2,448 | -11.0% |
| Plant, machinery and equipment | 23 | €19,299 | €16,330 | -€2,969 | -15.4% |
| Furniture and vehicles | 24 | €2,977 | €3,498 | +€521 | +17.5% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €18,441 | €20,884 | +€2,442 | +13.2% |
| Amounts receivable within one year | 40/41 | - | €105 | +€105 | |
| Trade receivables | 40 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €15,776 | €18,357 | +€2,580 | +16.4% |
| Deferred charges and accrued income | 490/1 | €2,665 | €2,422 | -€243 | -9.1% |
| Total equity and liabilities | 10/49 | €40,717 | €40,861 | +€144 | +0.4% |
| Equity | 10/15 | €33,810 | €37,572 | +€3,762 | +11.1% |
| Contributions | 10/11 | €6,204 | €6,204 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,746 | €29,508 | +€3,762 | +14.6% |
| Amounts payable | 17/49 | €6,907 | €3,289 | -€3,618 | -52.4% |
| Amounts payable within one year | 42/48 | €4,314 | €3,064 | -€1,250 | -29.0% |
| Trade debts | 44 | €432 | €47 | -€385 | -89.1% |
| Suppliers | 440/4 | €432 | €47 | -€385 | -89.1% |
| Taxes, remuneration and social security | 45 | €2,512 | €2,406 | -€106 | -4.2% |
| Taxes | 450/3 | €2,512 | €2,406 | -€106 | -4.2% |
| Other amounts payable | 47/48 | €1,369 | €611 | -€759 | -55.4% |
| Accrued charges and deferred income | 492/3 | €2,594 | €225 | -€2,369 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,429 | €3,786 | -€642 | -14.5% |
| Other operating charges | 640/8 | €3,134 | €606 | -€2,528 | -80.7% |
| Gross operating margin | 9900 | -€384 | €1,387 | +€1,771 | |
| Operating profit (loss) | 9901 | -€7,947 | -€3,006 | +€4,942 | +62.2% |
| Financial income | 75/76B | €2,940 | €6,932 | +€3,993 | +136% |
| Recurring financial income | 75 | €58 | €51 | -€7 | -12.6% |
| Non-recurring financial income | 76B | €2,882 | €6,881 | +€4,000 | +139% |
| Financial charges | 65/66B | €77 | €44 | -€33 | -43.2% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Non-recurring financial charges | 66B | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | -€5,084 | €3,883 | +€8,967 | |
| Income taxes | 67/77 | €367 | €121 | -€246 | -67.1% |
| Profit (loss) for the period | 9904 | -€5,451 | €3,762 | +€9,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,451 | €3,762 | +€9,213 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.