LANNERS 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.
LANNERS CONSULTING
Largest movements
- Cash +€20,657
up €20,657 (+30.1%), from €68,673 to €89,330
mainly Trade debts (+€24,415) and Net result for the year (+€16,125)
- Receivables within one year -€8,147
down €8,147 (-9.0%), from €90,207 to €82,060
of which Trade receivables: -€8,146
- Trade debts +€24,415
up €24,415 (+10,389%), from €235 to €24,650
- Other debts -€23,845
down €23,845 (-24.0%), from €99,358 to €75,513
- Profit (loss) carried forward +€16,125
up €16,125 (+98.4%), from €16,391 to €32,516
- Tax, wage and social debts -€2,087
down €2,087 (-11.6%), from €18,017 to €15,930
of which Remuneration and social security: -€1,875
- Gross operating margin -€61,036
down €61,036 (-62.9%), from €97,003 to €35,967
- Taxes +€7,065
up €7,065 (+865%), from €817 to €7,882
- Write-downs -€4,060
no longer reported in 2025 (was €4,060)
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 | €161,629 | €176,236 | +€14,607 | +9.0% |
| Fixed assets | 21/28 | €272 | €2,006 | +€1,734 | +637% |
| Tangible fixed assets | 22/27 | - | €1,733 | +€1,733 | |
| Furniture and vehicles | 24 | - | €1,733 | +€1,733 | |
| Financial fixed assets | 28 | €272 | €272 | +€0 | +0.1% |
| Current assets | 29/58 | €161,357 | €174,231 | +€12,874 | +8.0% |
| Amounts receivable within one year | 40/41 | €90,207 | €82,060 | -€8,147 | -9.0% |
| Trade receivables | 40 | €87,054 | €78,908 | -€8,146 | -9.4% |
| Other amounts receivable | 41 | €3,153 | €3,153 | -€0 | 0.0% |
| Current investments | 50/53 | €100 | €92 | -€8 | -8.3% |
| Cash at bank and in hand | 54/58 | €68,673 | €89,330 | +€20,657 | +30.1% |
| Deferred charges and accrued income | 490/1 | €2,377 | €2,749 | +€372 | +15.6% |
| Total equity and liabilities | 10/49 | €161,629 | €176,236 | +€14,607 | +9.0% |
| Equity | 10/15 | €44,019 | €60,144 | +€16,125 | +36.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,228 | €15,228 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,200 | €7,200 | = | 0.0% |
| Distributable reserves | 133 | €6,168 | €6,168 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €16,391 | €32,516 | +€16,125 | +98.4% |
| Amounts payable | 17/49 | €117,610 | €116,092 | -€1,518 | -1.3% |
| Amounts payable within one year | 42/48 | €117,610 | €116,092 | -€1,518 | -1.3% |
| Trade debts | 44 | €235 | €24,650 | +€24,415 | +10,389% |
| Suppliers | 440/4 | €235 | €24,650 | +€24,415 | +10,389% |
| Taxes, remuneration and social security | 45 | €18,017 | €15,930 | -€2,087 | -11.6% |
| Taxes | 450/3 | €16,142 | €15,930 | -€212 | -1.3% |
| Remuneration and social security | 454/9 | €1,875 | - | -€1,875 | |
| Other amounts payable | 47/48 | €99,358 | €75,513 | -€23,845 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €867 | +€867 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,060 | - | -€4,060 | |
| Other operating charges | 640/8 | €2,019 | €2,949 | +€930 | +46.0% |
| Non-recurring operating charges | 66A | - | €7,798 | +€7,798 | |
| Gross operating margin | 9900 | €97,003 | €35,967 | -€61,036 | -62.9% |
| Operating profit (loss) | 9901 | €90,924 | €24,353 | -€66,571 | -73.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €345 | €347 | +€2 | +0.6% |
| Recurring financial charges | 65 | €345 | €347 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €90,579 | €24,007 | -€66,572 | -73.5% |
| Income taxes | 67/77 | €817 | €7,882 | +€7,065 | +865% |
| Profit (loss) for the period | 9904 | €89,762 | €16,125 | -€73,637 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,762 | €16,125 | -€73,637 | -82.0% |
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 26 October 2026 via checked.be.