De Meyer Landmeter-Expert: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
De Meyer Landmeter-Expert
Largest movements
- Tangible fixed assets -€22,499
down €22,499 (-35.7%), from €62,967 to €40,467
- Receivables within one year -€10,193
down €10,193 (-30.8%), from €33,079 to €22,886
of which Trade receivables: -€11,632
- Cash +€3,040
up €3,040 (+20.5%), from €14,798 to €17,838
mainly Depreciation (+€18,481) and Receivables within one year (+€10,193)
- Stocks and contracts +€2,300
new in 2025: €2,300
- Debts after one year -€15,537
down €15,537 (-41.3%), from €37,628 to €22,092
- Reserves -€8,625
down €8,625 (-22.1%), from €38,991 to €30,367
- Other debts -€2,728
down €2,728 (-43.9%), from €6,217 to €3,489
- Trade debts -€1,432
down €1,432 (-24.1%), from €5,934 to €4,502
- Gross operating margin -€4,411
down €4,411 (-12.1%), from €36,326 to €31,915
- Other operating charges +€1,216
up €1,216 (+100%), from €1,212 to €2,427
- Taxes -€1,175
down €1,175 (-49.1%), from €2,392 to €1,217
- Depreciation -€545
down €545 (-2.9%), from €19,026 to €18,481
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,682 | €84,998 | -€27,684 | -24.6% |
| Fixed assets | 21/28 | €64,484 | €41,335 | -€23,149 | -35.9% |
| Intangible fixed assets | 21 | €1,517 | €867 | -€650 | -42.8% |
| Tangible fixed assets | 22/27 | €62,967 | €40,467 | -€22,499 | -35.7% |
| Plant, machinery and equipment | 23 | €25,198 | €17,180 | -€8,018 | -31.8% |
| Furniture and vehicles | 24 | €33,100 | €23,287 | -€9,813 | -29.6% |
| Other tangible fixed assets | 26 | €4,668 | €0 | -€4,668 | -100% |
| Current assets | 29/58 | €48,198 | €43,663 | -€4,535 | -9.4% |
| Stocks and contracts in progress | 3 | - | €2,300 | +€2,300 | |
| Contracts in progress | 37 | - | €2,300 | +€2,300 | |
| Amounts receivable within one year | 40/41 | €33,079 | €22,886 | -€10,193 | -30.8% |
| Trade receivables | 40 | €31,735 | €20,103 | -€11,632 | -36.7% |
| Other amounts receivable | 41 | €1,344 | €2,783 | +€1,439 | +107% |
| Cash at bank and in hand | 54/58 | €14,798 | €17,838 | +€3,040 | +20.5% |
| Deferred charges and accrued income | 490/1 | €321 | €639 | +€318 | +99.3% |
| Total equity and liabilities | 10/49 | €112,682 | €84,998 | -€27,684 | -24.6% |
| Equity | 10/15 | €41,991 | €33,367 | -€8,625 | -20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,991 | €30,367 | -€8,625 | -22.1% |
| Distributable reserves | 133 | €38,991 | €30,367 | -€8,625 | -22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,690 | €51,631 | -€19,059 | -27.0% |
| Amounts payable after more than one year | 17 | €37,628 | €22,092 | -€15,537 | -41.3% |
| Financial debts | 170/4 | €37,628 | €22,092 | -€15,537 | -41.3% |
| Amounts payable within one year | 42/48 | €33,062 | €29,539 | -€3,523 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €16,189 | €16,672 | +€483 | +3.0% |
| Financial debts | 43 | €20 | €20 | = | 0.0% |
| Credit institutions | 430/8 | €20 | €20 | = | 0.0% |
| Trade debts | 44 | €5,934 | €4,502 | -€1,432 | -24.1% |
| Suppliers | 440/4 | €5,934 | €4,502 | -€1,432 | -24.1% |
| Taxes, remuneration and social security | 45 | €4,702 | €4,856 | +€154 | +3.3% |
| Taxes | 450/3 | €4,702 | €4,856 | +€154 | +3.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,217 | €3,489 | -€2,728 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,026 | €18,481 | -€545 | -2.9% |
| Other operating charges | 640/8 | €1,212 | €2,427 | +€1,216 | +100% |
| Non-recurring operating charges | 66A | - | €4,668 | +€4,668 | |
| Gross operating margin | 9900 | €36,326 | €31,915 | -€4,411 | -12.1% |
| Operating profit (loss) | 9901 | €16,088 | €6,338 | -€9,750 | -60.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,648 | €1,697 | +€49 | +3.0% |
| Recurring financial charges | 65 | €1,648 | €1,697 | +€49 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €14,441 | €4,642 | -€9,799 | -67.9% |
| Income taxes | 67/77 | €2,392 | €1,217 | -€1,175 | -49.1% |
| Profit (loss) for the period | 9904 | €12,049 | €3,425 | -€8,625 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,049 | €3,425 | -€8,625 | -71.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.