LANDSHUT: 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.
LANDSHUT
Largest movements
- Cash -€3,870
down €3,870 (-80.6%), from €4,803 to €933
mainly Net result for the year (-€6,441) and Receivables within one year (-€2,544)
- Receivables within one year +€2,544
up €2,544 (+3,661%), from €69 to €2,614
of which Trade receivables: +€2,420
- Tangible fixed assets +€1,769
new in 2025: €1,769
- Other debts +€6,557
new in 2025: €6,557
- Profit (loss) carried forward -€6,441
down €6,441 (-126%), from -€5,127 to -€11,568
- Trade debts +€327
new in 2025: €327
- Gross operating margin -€1,149
down €1,149 (-22.4%), from -€5,126 to -€6,275
- Depreciation +€151
new in 2025: €151
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 | €4,873 | €5,316 | +€443 | +9.1% |
| Fixed assets | 21/28 | - | €1,769 | +€1,769 | |
| Tangible fixed assets | 22/27 | - | €1,769 | +€1,769 | |
| Furniture and vehicles | 24 | - | €1,769 | +€1,769 | |
| Current assets | 29/58 | €4,873 | €3,547 | -€1,326 | -27.2% |
| Amounts receivable within one year | 40/41 | €69 | €2,614 | +€2,544 | +3,661% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €69 | €194 | +€124 | +178% |
| Cash at bank and in hand | 54/58 | €4,803 | €933 | -€3,870 | -80.6% |
| Total equity and liabilities | 10/49 | €4,873 | €5,316 | +€443 | +9.1% |
| Equity | 10/15 | €4,873 | -€1,568 | -€6,441 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,127 | -€11,568 | -€6,441 | -126% |
| Amounts payable | 17/49 | - | €6,884 | +€6,884 | |
| Amounts payable within one year | 42/48 | - | €6,884 | +€6,884 | |
| Trade debts | 44 | - | €327 | +€327 | |
| Suppliers | 440/4 | - | €327 | +€327 | |
| Other amounts payable | 47/48 | - | €6,557 | +€6,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €151 | +€151 | |
| Gross operating margin | 9900 | -€5,126 | -€6,275 | -€1,149 | -22.4% |
| Operating profit (loss) | 9901 | -€5,126 | -€6,426 | -€1,300 | -25.4% |
| Financial charges | 65/66B | €1 | €15 | +€14 | +1,400% |
| Recurring financial charges | 65 | €1 | €15 | +€14 | +1,400% |
| Profit (loss) for the period before taxes | 9903 | -€5,127 | -€6,441 | -€1,314 | -25.6% |
| Profit (loss) for the period | 9904 | -€5,127 | -€6,441 | -€1,314 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,127 | -€6,441 | -€1,314 | -25.6% |
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 19 October 2026 via checked.be.