Lansu Consult: 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.
Lansu Consult
Largest movements
- Deferred charges and accrued income -€23,305
no longer reported in 2025 (was €23,305)
- Receivables within one year +€18,776
new in 2025: €18,776
of which Trade receivables: +€10,830
- Tangible fixed assets -€2,411
down €2,411 (-59.2%), from €4,075 to €1,665
of which Furniture and vehicles: -€1,270
- Cash +€882
up €882 (+1.7%), from €50,533 to €51,415
mainly Deferred charges and accrued income (+€23,305) and Net result for the year (+€6,478)
- Other debts -€14,600
no longer reported in 2025 (was €14,600)
- Profit (loss) carried forward +€6,478
up €6,478 (+16.4%), from €39,528 to €46,006
- Tax, wage and social debts +€3,211
up €3,211 (+100%), from €3,198 to €6,409
- Trade debts -€1,216
down €1,216 (-90.7%), from €1,340 to €124
- Gross operating margin -€13,863
down €13,863 (-49.2%), from €28,156 to €14,293
- Taxes -€5,187
down €5,187 (-71.0%), from €7,301 to €2,114
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 | €77,912 | €71,855 | -€6,058 | -7.8% |
| Fixed assets | 21/28 | €4,075 | €1,665 | -€2,411 | -59.2% |
| Tangible fixed assets | 22/27 | €4,075 | €1,665 | -€2,411 | -59.2% |
| Plant, machinery and equipment | 23 | €1,723 | €582 | -€1,141 | -66.2% |
| Furniture and vehicles | 24 | €2,352 | €1,082 | -€1,270 | -54.0% |
| Current assets | 29/58 | €73,837 | €70,190 | -€3,647 | -4.9% |
| Amounts receivable within one year | 40/41 | - | €18,776 | +€18,776 | |
| Trade receivables | 40 | - | €10,830 | +€10,830 | |
| Other amounts receivable | 41 | - | €7,946 | +€7,946 | |
| Cash at bank and in hand | 54/58 | €50,533 | €51,415 | +€882 | +1.7% |
| Deferred charges and accrued income | 490/1 | €23,305 | - | -€23,305 | |
| Total equity and liabilities | 10/49 | €77,912 | €71,855 | -€6,058 | -7.8% |
| Equity | 10/15 | €58,775 | €65,253 | +€6,478 | +11.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,247 | €17,247 | = | 0.0% |
| Distributable reserves | 133 | €17,247 | €17,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,528 | €46,006 | +€6,478 | +16.4% |
| Amounts payable | 17/49 | €19,137 | €6,602 | -€12,536 | -65.5% |
| Amounts payable within one year | 42/48 | €19,137 | €6,602 | -€12,536 | -65.5% |
| Financial debts | 43 | - | €69 | +€69 | |
| Credit institutions | 430/8 | - | €69 | +€69 | |
| Trade debts | 44 | €1,340 | €124 | -€1,216 | -90.7% |
| Suppliers | 440/4 | €1,340 | €124 | -€1,216 | -90.7% |
| Taxes, remuneration and social security | 45 | €3,198 | €6,409 | +€3,211 | +100% |
| Taxes | 450/3 | €3,198 | €6,409 | +€3,211 | +100% |
| Other amounts payable | 47/48 | €14,600 | - | -€14,600 | |
| Non-recurring operating income | 76A | €363 | - | -€363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,425 | €2,411 | -€14 | -0.6% |
| Other operating charges | 640/8 | €574 | €375 | -€199 | -34.6% |
| Non-recurring operating charges | 66A | - | €2,488 | +€2,488 | |
| Gross operating margin | 9900 | €28,156 | €14,293 | -€13,863 | -49.2% |
| Operating profit (loss) | 9901 | €25,157 | €9,019 | -€16,138 | -64.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €611 | €426 | -€185 | -30.2% |
| Recurring financial charges | 65 | €611 | €426 | -€185 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €24,548 | €8,592 | -€15,956 | -65.0% |
| Income taxes | 67/77 | €7,301 | €2,114 | -€5,187 | -71.0% |
| Profit (loss) for the period | 9904 | €17,247 | €6,478 | -€10,769 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,247 | €6,478 | -€10,769 | -62.4% |
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.