4D Land: 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.
4D Land
Largest movements
- Stocks and contracts +€92,000
up €92,000 (+36.1%), from €255,000 to €347,000
- Current portion of long-term debt +€80,000
new in 2025: €80,000
- Other debts +€29,840
up €29,840 (+17.4%), from €171,030 to €200,870
- Profit (loss) carried forward -€22,173
down €22,173 (-91.0%), from €24,374 to €2,201
- Accrued charges and deferred income +€4,842
up €4,842 (+119%), from €4,075 to €8,917
- Gross operating margin -€8,354
down €8,354 (-84.2%), from €9,918 to €1,564
- Other operating charges +€7,461
up €7,461 (+433%), from €1,722 to €9,183
- Financial charges +€6,389
up €6,389 (+155%), from €4,130 to €10,519
- Taxes +€585
up €585 (+234%), from €250 to €835
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 | €255,881 | €348,260 | +€92,379 | +36.1% |
| Current assets | 29/58 | €255,881 | €348,260 | +€92,379 | +36.1% |
| Stocks and contracts in progress | 3 | €255,000 | €347,000 | +€92,000 | +36.1% |
| Stocks | 30/36 | €255,000 | €347,000 | +€92,000 | +36.1% |
| Cash at bank and in hand | 54/58 | €881 | €1,260 | +€379 | +43.0% |
| Total equity and liabilities | 10/49 | €255,881 | €348,260 | +€92,379 | +36.1% |
| Equity | 10/15 | €79,374 | €57,201 | -€22,173 | -27.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Other | 1319 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,374 | €2,201 | -€22,173 | -91.0% |
| Amounts payable | 17/49 | €176,507 | €291,059 | +€114,552 | +64.9% |
| Amounts payable within one year | 42/48 | €172,432 | €282,142 | +€109,710 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | - | €80,000 | +€80,000 | |
| Trade debts | 44 | €792 | €912 | +€120 | +15.2% |
| Suppliers | 440/4 | €792 | €912 | +€120 | +15.2% |
| Taxes, remuneration and social security | 45 | €610 | €360 | -€250 | -41.0% |
| Taxes | 450/3 | €610 | €360 | -€250 | -41.0% |
| Other amounts payable | 47/48 | €171,030 | €200,870 | +€29,840 | +17.4% |
| Accrued charges and deferred income | 492/3 | €4,075 | €8,917 | +€4,842 | +119% |
| Other operating charges | 640/8 | €1,722 | €9,183 | +€7,461 | +433% |
| Gross operating margin | 9900 | €9,918 | €1,564 | -€8,354 | -84.2% |
| Operating profit (loss) | 9901 | €8,196 | -€7,619 | -€15,815 | |
| Financial charges | 65/66B | €4,130 | €10,519 | +€6,389 | +155% |
| Recurring financial charges | 65 | €4,130 | €10,519 | +€6,389 | +155% |
| Profit (loss) for the period before taxes | 9903 | €4,066 | -€18,138 | -€22,204 | |
| Income taxes | 67/77 | €250 | €835 | +€585 | +234% |
| Profit (loss) for the period | 9904 | €3,816 | -€18,973 | -€22,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,816 | -€18,973 | -€22,789 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.