DE LANDLOPER: 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 LANDLOPER
Largest movements
- Cash -€80,619
down €80,619 (-41.7%), from €193,102 to €112,482
mainly Current investments (-€66,000) and Net result for the year (-€17,848)
- Current investments +€66,000
new in 2025: €66,000
- Tangible fixed assets -€21,166
down €21,166 (-6.9%), from €307,638 to €286,473
of which Land and buildings: -€17,671
- Receivables within one year +€8,370
up €8,370 (+18.1%), from €46,329 to €54,699
of which Trade receivables: +€7,772
- Profit (loss) carried forward -€18,681
down €18,681 (-39.0%), from -€47,945 to -€66,626
- Debts after one year -€14,813
down €14,813 (-14.4%), from €102,853 to €88,040
- Gross operating margin -€4,328
down €4,328 (-33.4%), from €12,946 to €8,617
- Financial income +€889
up €889 (+116%), from €769 to €1,658
- Other operating charges -€565
down €565 (-13.7%), from €4,129 to €3,564
- Depreciation +€135
up €135 (+0.6%), from €22,674 to €22,809
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 | €561,660 | €531,057 | -€30,604 | -5.4% |
| Fixed assets | 21/28 | €307,638 | €286,473 | -€21,166 | -6.9% |
| Tangible fixed assets | 22/27 | €307,638 | €286,473 | -€21,166 | -6.9% |
| Land and buildings | 22 | €295,414 | €277,743 | -€17,671 | -6.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,760 | €4,248 | -€2,512 | -37.2% |
| Other tangible fixed assets | 26 | €5,465 | €4,482 | -€983 | -18.0% |
| Current assets | 29/58 | €254,022 | €244,584 | -€9,438 | -3.7% |
| Amounts receivable within one year | 40/41 | €46,329 | €54,699 | +€8,370 | +18.1% |
| Trade receivables | 40 | €46,329 | €54,100 | +€7,772 | +16.8% |
| Other amounts receivable | 41 | - | €598 | +€598 | |
| Current investments | 50/53 | - | €66,000 | +€66,000 | |
| Cash at bank and in hand | 54/58 | €193,102 | €112,482 | -€80,619 | -41.7% |
| Deferred charges and accrued income | 490/1 | €14,591 | €11,403 | -€3,189 | -21.9% |
| Total equity and liabilities | 10/49 | €561,660 | €531,057 | -€30,604 | -5.4% |
| Equity | 10/15 | €409,586 | €390,905 | -€18,681 | -4.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €438,981 | €438,981 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,300 | €1,300 | = | 0.0% |
| Distributable reserves | 133 | €437,681 | €437,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,945 | -€66,626 | -€18,681 | -39.0% |
| Amounts payable | 17/49 | €152,074 | €140,151 | -€11,923 | -7.8% |
| Amounts payable after more than one year | 17 | €102,853 | €88,040 | -€14,813 | -14.4% |
| Financial debts | 170/4 | €102,853 | €88,040 | -€14,813 | -14.4% |
| Amounts payable within one year | 42/48 | €49,221 | €50,911 | +€1,690 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €14,669 | €14,813 | +€144 | +1.0% |
| Trade debts | 44 | €2,228 | €7,389 | +€5,162 | +232% |
| Suppliers | 440/4 | €2,228 | €7,389 | +€5,162 | +232% |
| Taxes, remuneration and social security | 45 | €1,952 | €0 | -€1,952 | -100% |
| Taxes | 450/3 | €1,352 | €0 | -€1,352 | -100% |
| Remuneration and social security | 454/9 | €600 | €0 | -€600 | -100% |
| Other amounts payable | 47/48 | €30,373 | €28,709 | -€1,664 | -5.5% |
| Accrued charges and deferred income | 492/3 | €0 | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,674 | €22,809 | +€135 | +0.6% |
| Other operating charges | 640/8 | €4,129 | €3,564 | -€565 | -13.7% |
| Gross operating margin | 9900 | €12,946 | €8,617 | -€4,328 | -33.4% |
| Operating profit (loss) | 9901 | -€13,857 | -€17,756 | -€3,899 | -28.1% |
| Financial income | 75/76B | €769 | €1,658 | +€889 | +116% |
| Recurring financial income | 75 | €769 | €1,658 | +€889 | +116% |
| Financial charges | 65/66B | €1,361 | €1,433 | +€72 | +5.3% |
| Recurring financial charges | 65 | €1,361 | €1,433 | +€72 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,450 | -€17,531 | -€3,081 | -21.3% |
| Income taxes | 67/77 | €331 | €317 | -€14 | -4.1% |
| Profit (loss) for the period | 9904 | -€14,780 | -€17,848 | -€3,068 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,780 | -€17,848 | -€3,068 | -20.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.