JDLandmeter: 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.
JDLandmeter
Largest movements
- Current investments +€8,089
up €8,089 (+85.8%), from €9,429 to €17,518
- Cash -€7,107
down €7,107 (-70.3%), from €10,105 to €2,998
mainly Other debts (-€9,468) and Current investments (-€8,089)
- Tangible fixed assets -€4,765
down €4,765 (-12.9%), from €37,021 to €32,256
of which Plant, machinery and equipment: -€4,098
- Receivables within one year -€4,406
down €4,406 (-85.1%), from €5,181 to €774
of which Trade receivables: -€2,276
- Deferred charges and accrued income -€846
down €846 (-93.3%), from €907 to €60
- Other debts -€9,468
down €9,468 (-51.5%), from €18,369 to €8,901
- Reserves +€7,489
up €7,489 (+25.1%), from €29,888 to €37,377
- Debts after one year -€3,968
no longer reported in 2025 (was €3,968)
- Current portion of long-term debt -€1,984
down €1,984 (-33.3%), from €5,953 to €3,968
- Financial income +€5,286
up €5,286 (+5,028%), from €105 to €5,391
- Gross operating margin -€2,182
down €2,182 (-13.2%), from €16,545 to €14,364
- Taxes +€1,003
up €1,003 (+52.4%), from €1,916 to €2,919
- Depreciation -€494
down €494 (-6.6%), from €7,450 to €6,956
- Financial charges -€457
down €457 (-22.3%), from €2,051 to €1,594
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 | €62,643 | €53,608 | -€9,036 | -14.4% |
| Fixed assets | 21/28 | €37,021 | €32,256 | -€4,765 | -12.9% |
| Tangible fixed assets | 22/27 | €37,021 | €32,256 | -€4,765 | -12.9% |
| Land and buildings | 22 | €27,799 | €25,180 | -€2,619 | -9.4% |
| Plant, machinery and equipment | 23 | €7,646 | €3,548 | -€4,098 | -53.6% |
| Other tangible fixed assets | 26 | €1,577 | €3,529 | +€1,952 | +124% |
| Current assets | 29/58 | €25,622 | €21,351 | -€4,270 | -16.7% |
| Amounts receivable within one year | 40/41 | €5,181 | €774 | -€4,406 | -85.1% |
| Trade receivables | 40 | €3,047 | €771 | -€2,276 | -74.7% |
| Other amounts receivable | 41 | €2,134 | €4 | -€2,130 | -99.8% |
| Current investments | 50/53 | €9,429 | €17,518 | +€8,089 | +85.8% |
| Cash at bank and in hand | 54/58 | €10,105 | €2,998 | -€7,107 | -70.3% |
| Deferred charges and accrued income | 490/1 | €907 | €60 | -€846 | -93.3% |
| Total equity and liabilities | 10/49 | €62,643 | €53,608 | -€9,036 | -14.4% |
| Equity | 10/15 | €30,888 | €38,377 | +€7,489 | +24.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,888 | €37,377 | +€7,489 | +25.1% |
| Distributable reserves | 133 | €29,888 | €37,377 | +€7,489 | +25.1% |
| Amounts payable | 17/49 | €31,755 | €15,230 | -€16,524 | -52.0% |
| Amounts payable after more than one year | 17 | €3,968 | - | -€3,968 | |
| Financial debts | 170/4 | €3,968 | - | -€3,968 | |
| Amounts payable within one year | 42/48 | €26,419 | €14,233 | -€12,187 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €5,953 | €3,968 | -€1,984 | -33.3% |
| Trade debts | 44 | €1,254 | €714 | -€539 | -43.0% |
| Suppliers | 440/4 | €1,254 | €714 | -€539 | -43.0% |
| Taxes, remuneration and social security | 45 | €844 | €649 | -€195 | -23.1% |
| Taxes | 450/3 | €844 | €649 | -€195 | -23.1% |
| Other amounts payable | 47/48 | €18,369 | €8,901 | -€9,468 | -51.5% |
| Accrued charges and deferred income | 492/3 | €1,367 | €997 | -€369 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,450 | €6,956 | -€494 | -6.6% |
| Other operating charges | 640/8 | €712 | €797 | +€86 | +12.0% |
| Gross operating margin | 9900 | €16,545 | €14,364 | -€2,182 | -13.2% |
| Operating profit (loss) | 9901 | €8,384 | €6,611 | -€1,774 | -21.2% |
| Financial income | 75/76B | €105 | €5,391 | +€5,286 | +5,028% |
| Recurring financial income | 75 | €105 | €5,391 | +€5,286 | +5,028% |
| Financial charges | 65/66B | €2,051 | €1,594 | -€457 | -22.3% |
| Recurring financial charges | 65 | €2,051 | €1,594 | -€457 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €6,439 | €10,408 | +€3,970 | +61.7% |
| Income taxes | 67/77 | €1,916 | €2,919 | +€1,003 | +52.4% |
| Profit (loss) for the period | 9904 | €4,523 | €7,489 | +€2,966 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,523 | €7,489 | +€2,966 | +65.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.