JDB Landmeter-expert: 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.
JDB Landmeter-expert
Largest movements
- Cash +€14,145
up €14,145 (+59.0%), from €23,986 to €38,131
mainly Net result for the year (+€42,401) and Depreciation (+€11,947)
- Tangible fixed assets -€11,947
down €11,947 (-65.8%), from €18,154 to €6,208
of which Plant, machinery and equipment: -€10,522
- Receivables within one year +€7,086
up €7,086 (+20.4%), from €34,664 to €41,749
of which Trade receivables: +€7,177
- Other debts +€11,206
up €11,206 (+35.9%), from €31,195 to €42,401
- Tax, wage and social debts +€5,618
up €5,618 (+80.9%), from €6,940 to €12,558
- Current portion of long-term debt -€3,627
down €3,627 (-36.3%), from €9,990 to €6,363
- Trade debts -€2,313
down €2,313 (-53.4%), from €4,328 to €2,015
- Debts after one year -€1,997
down €1,997 (-9.0%), from €22,087 to €20,090
- Gross operating margin +€14,791
up €14,791 (+26.8%), from €55,087 to €69,878
- Taxes +€3,176
up €3,176 (+30.3%), from €10,476 to €13,651
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 | €78,778 | €87,427 | +€8,649 | +11.0% |
| Fixed assets | 21/28 | €18,154 | €6,208 | -€11,947 | -65.8% |
| Tangible fixed assets | 22/27 | €18,154 | €6,208 | -€11,947 | -65.8% |
| Plant, machinery and equipment | 23 | €15,562 | €5,040 | -€10,522 | -67.6% |
| Furniture and vehicles | 24 | €2,592 | €1,168 | -€1,425 | -55.0% |
| Current assets | 29/58 | €60,624 | €81,219 | +€20,595 | +34.0% |
| Amounts receivable within one year | 40/41 | €34,664 | €41,749 | +€7,086 | +20.4% |
| Trade receivables | 40 | €34,572 | €41,749 | +€7,177 | +20.8% |
| Other amounts receivable | 41 | €91 | - | -€91 | |
| Cash at bank and in hand | 54/58 | €23,986 | €38,131 | +€14,145 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,975 | €1,339 | -€636 | -32.2% |
| Total equity and liabilities | 10/49 | €78,778 | €87,427 | +€8,649 | +11.0% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €74,778 | €83,427 | +€8,649 | +11.6% |
| Amounts payable after more than one year | 17 | €22,087 | €20,090 | -€1,997 | -9.0% |
| Financial debts | 170/4 | €22,087 | €20,090 | -€1,997 | -9.0% |
| Amounts payable within one year | 42/48 | €52,453 | €63,337 | +€10,884 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €9,990 | €6,363 | -€3,627 | -36.3% |
| Trade debts | 44 | €4,328 | €2,015 | -€2,313 | -53.4% |
| Suppliers | 440/4 | €4,328 | €2,015 | -€2,313 | -53.4% |
| Taxes, remuneration and social security | 45 | €6,940 | €12,558 | +€5,618 | +80.9% |
| Taxes | 450/3 | €6,940 | €12,558 | +€5,618 | +80.9% |
| Other amounts payable | 47/48 | €31,195 | €42,401 | +€11,206 | +35.9% |
| Accrued charges and deferred income | 492/3 | €238 | - | -€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,790 | €11,947 | +€157 | +1.3% |
| Other operating charges | 640/8 | €1,074 | €1,500 | +€426 | +39.7% |
| Gross operating margin | 9900 | €55,087 | €69,878 | +€14,791 | +26.8% |
| Operating profit (loss) | 9901 | €42,224 | €56,432 | +€14,208 | +33.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €553 | €385 | -€169 | -30.5% |
| Recurring financial charges | 65 | €553 | €385 | -€169 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €41,670 | €56,052 | +€14,382 | +34.5% |
| Income taxes | 67/77 | €10,476 | €13,651 | +€3,176 | +30.3% |
| Profit (loss) for the period | 9904 | €31,195 | €42,401 | +€11,206 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,195 | €42,401 | +€11,206 | +35.9% |
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 27 October 2026 via checked.be.