LANNOO 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.
LANNOO CONSULTING
Largest movements
- Cash -€4,309
down €4,309 (-9.3%), from €46,522 to €42,214
mainly Other debts (-€8,835) and Trade debts (-€1,157)
- Tangible fixed assets -€1,070
down €1,070 (-37.7%), from €2,837 to €1,767
of which Plant, machinery and equipment: -€591
- Other debts -€8,835
down €8,835 (-96.7%), from €9,138 to €303
- Profit (loss) carried forward +€3,178
up €3,178 (+7.9%), from €40,130 to €43,308
- Tax, wage and social debts +€1,450
up €1,450 (+44.9%), from €3,231 to €4,682
- Trade debts -€1,157
down €1,157 (-59.3%), from €1,952 to €795
- Turnover -€10,072
down €10,072 (-14.4%), from €70,133 to €60,061
- Purchases and services -€5,598
down €5,598 (-9.4%), from €59,250 to €53,652
- Gross operating margin -€4,474
down €4,474 (-41.1%), from €10,883 to €6,409
- Taxes -€860
down €860 (-32.9%), from €2,610 to €1,751
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 | €57,812 | €52,448 | -€5,364 | -9.3% |
| Fixed assets | 21/28 | €2,837 | €1,767 | -€1,070 | -37.7% |
| Tangible fixed assets | 22/27 | €2,837 | €1,767 | -€1,070 | -37.7% |
| Plant, machinery and equipment | 23 | €987 | €396 | -€591 | -59.9% |
| Furniture and vehicles | 24 | €1,850 | €1,371 | -€479 | -25.9% |
| Current assets | 29/58 | €54,975 | €50,681 | -€4,294 | -7.8% |
| Amounts receivable within one year | 40/41 | €8,453 | €8,078 | -€375 | -4.4% |
| Trade receivables | 40 | €6,263 | €6,328 | +€66 | +1.0% |
| Other amounts receivable | 41 | €2,190 | €1,749 | -€440 | -20.1% |
| Cash at bank and in hand | 54/58 | €46,522 | €42,214 | -€4,309 | -9.3% |
| Deferred charges and accrued income | 490/1 | - | €389 | +€389 | |
| Total equity and liabilities | 10/49 | €57,812 | €52,448 | -€5,364 | -9.3% |
| Equity | 10/15 | €43,490 | €46,668 | +€3,178 | +7.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,130 | €43,308 | +€3,178 | +7.9% |
| Amounts payable | 17/49 | €14,322 | €5,780 | -€8,542 | -59.6% |
| Amounts payable within one year | 42/48 | €14,322 | €5,780 | -€8,542 | -59.6% |
| Trade debts | 44 | €1,952 | €795 | -€1,157 | -59.3% |
| Suppliers | 440/4 | €1,952 | €795 | -€1,157 | -59.3% |
| Taxes, remuneration and social security | 45 | €3,231 | €4,682 | +€1,450 | +44.9% |
| Taxes | 450/3 | €3,231 | €4,682 | +€1,450 | +44.9% |
| Other amounts payable | 47/48 | €9,138 | €303 | -€8,835 | -96.7% |
| Turnover | 70 | €70,133 | €60,061 | -€10,072 | -14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,250 | €53,652 | -€5,598 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,320 | €1,070 | -€250 | -18.9% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Non-recurring operating charges | 66A | €189 | €90 | -€99 | -52.4% |
| Gross operating margin | 9900 | €10,883 | €6,409 | -€4,474 | -41.1% |
| Operating profit (loss) | 9901 | €9,089 | €4,953 | -€4,135 | -45.5% |
| Financial income | 75/76B | €99 | €160 | +€61 | +61.2% |
| Recurring financial income | 75 | €99 | €160 | +€61 | +61.2% |
| Financial charges | 65/66B | €200 | €185 | -€15 | -7.7% |
| Recurring financial charges | 65 | €200 | €185 | -€15 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,988 | €4,929 | -€4,059 | -45.2% |
| Income taxes | 67/77 | €2,610 | €1,751 | -€860 | -32.9% |
| Profit (loss) for the period | 9904 | €6,377 | €3,178 | -€3,199 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,377 | €3,178 | -€3,199 | -50.2% |
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 26 October 2026 via checked.be.