DE LANDE: 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.
DE LANDE
Largest movements
- Cash -€3,608
down €3,608 (-9.7%), from €37,093 to €33,485
mainly Other debts (-€7,772) and Receivables within one year (-€1,737)
- Tangible fixed assets -€1,994
down €1,994 (-33.4%), from €5,973 to €3,979
of which Plant, machinery and equipment: -€1,569
- Stocks and contracts -€1,990
down €1,990 (-16.1%), from €12,327 to €10,337
- Receivables within one year +€1,737
up €1,737 (+161.4%), from €1,076 to €2,813
- Other debts -€7,772
down €7,772 (-55.1%), from €14,100 to €6,327
- Reserves +€2,344
up €2,344 (+7.1%), from €33,168 to €35,512
- Gross operating margin -€10,834
down €10,834 (-65.9%), from €16,452 to €5,617
- Taxes -€2,131
down €2,131 (-78.3%), from €2,720 to €589
- Other operating charges -€443
down €443 (-40.2%), from €1,103 to €660
- Depreciation +€394
up €394 (+24.6%), from €1,600 to €1,994
- Financial charges -€238
down €238 (-88.8%), from €268 to €30
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.
Cash bridge derived
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 | €56,469 | €50,614 | -€5,855 | -10.4% |
| Fixed assets | 21/28 | €5,973 | €3,979 | -€1,994 | -33.4% |
| Tangible fixed assets | 22/27 | €5,973 | €3,979 | -€1,994 | -33.4% |
| Plant, machinery and equipment | 23 | €4,727 | €3,158 | -€1,569 | -33.2% |
| Furniture and vehicles | 24 | €1,246 | €820 | -€426 | -34.2% |
| Current assets | 29/58 | €50,496 | €46,635 | -€3,861 | -7.6% |
| Stocks and contracts in progress | 3 | €12,327 | €10,337 | -€1,990 | -16.1% |
| Stocks | 30/36 | €12,327 | €10,337 | -€1,990 | -16.1% |
| Amounts receivable within one year | 40/41 | €1,076 | €2,813 | +€1,737 | +161.4% |
| Other amounts receivable | 41 | €1,076 | €2,813 | +€1,737 | +161.4% |
| Cash at bank and in hand | 54/58 | €37,093 | €33,485 | -€3,608 | -9.7% |
| Total equity and liabilities | 10/49 | €56,469 | €50,614 | -€5,855 | -10.4% |
| Equity | 10/15 | €39,368 | €41,712 | +€2,344 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,168 | €35,512 | +€2,344 | +7.1% |
| Distributable reserves | 133 | €33,168 | €35,512 | +€2,344 | +7.1% |
| Amounts payable | 17/49 | €17,101 | €8,902 | -€8,199 | -47.9% |
| Amounts payable within one year | 42/48 | €17,101 | €8,902 | -€8,199 | -47.9% |
| Trade debts | 44 | €1,571 | €1,156 | -€415 | -26.4% |
| Suppliers | 440/4 | €1,571 | €1,156 | -€415 | -26.4% |
| Taxes, remuneration and social security | 45 | €1,430 | €1,418 | -€12 | -0.8% |
| Taxes | 450/3 | €1,430 | €1,418 | -€12 | -0.8% |
| Other amounts payable | 47/48 | €14,100 | €6,327 | -€7,772 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,994 | +€394 | +24.6% |
| Other operating charges | 640/8 | €1,103 | €660 | -€443 | -40.2% |
| Gross operating margin | 9900 | €16,452 | €5,617 | -€10,834 | -65.9% |
| Operating profit (loss) | 9901 | €13,749 | €2,963 | -€10,786 | -78.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €268 | €30 | -€238 | -88.8% |
| Recurring financial charges | 65 | €268 | €30 | -€238 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €13,481 | €2,933 | -€10,547 | -78.2% |
| Income taxes | 67/77 | €2,720 | €589 | -€2,131 | -78.3% |
| Profit (loss) for the period | 9904 | €10,761 | €2,344 | -€8,417 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,761 | €2,344 | -€8,417 | -78.2% |
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 9 October 2026 via checked.be.