Joos Lando: 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.
Joos Lando
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash -€6,353
down €6,353 (-16.4%), from €38,821 to €32,468
mainly Current investments (-€30,000) and Deferred charges and accrued income (-€690)
- Deferred charges and accrued income +€690
up €690 (+78.5%), from €878 to €1,568
- Reserves +€18,074
up €18,074 (+63.6%), from €28,435 to €46,509
- Other debts +€3,618
up €3,618 (+76.0%), from €4,763 to €8,381
- Trade debts +€971
up €971 (+32.3%), from €3,005 to €3,976
- Gross operating margin +€5,991
up €5,991 (+30.6%), from €19,566 to €25,557
- Financial charges +€1,269
up €1,269 (+657%), from €193 to €1,462
- Taxes +€519
up €519 (+11.4%), from €4,532 to €5,051
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 | €42,031 | €65,678 | +€23,647 | +56.3% |
| Fixed assets | 21/28 | €1,149 | €723 | -€426 | -37.1% |
| Tangible fixed assets | 22/27 | €1,149 | €723 | -€426 | -37.1% |
| Furniture and vehicles | 24 | €1,149 | €723 | -€426 | -37.1% |
| Current assets | 29/58 | €40,882 | €64,955 | +€24,073 | +58.9% |
| Amounts receivable within one year | 40/41 | €1,183 | €919 | -€264 | -22.3% |
| Trade receivables | 40 | €1,183 | €919 | -€264 | -22.3% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €38,821 | €32,468 | -€6,353 | -16.4% |
| Deferred charges and accrued income | 490/1 | €878 | €1,568 | +€690 | +78.5% |
| Total equity and liabilities | 10/49 | €42,031 | €65,678 | +€23,647 | +56.3% |
| Equity | 10/15 | €29,435 | €47,509 | +€18,074 | +61.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,435 | €46,509 | +€18,074 | +63.6% |
| Distributable reserves | 133 | €28,435 | €46,509 | +€18,074 | +63.6% |
| Amounts payable | 17/49 | €12,596 | €18,169 | +€5,573 | +44.2% |
| Amounts payable within one year | 42/48 | €12,596 | €17,704 | +€5,108 | +40.6% |
| Trade debts | 44 | €3,005 | €3,976 | +€971 | +32.3% |
| Suppliers | 440/4 | €3,005 | €3,976 | +€971 | +32.3% |
| Taxes, remuneration and social security | 45 | €4,827 | €5,346 | +€519 | +10.7% |
| Taxes | 450/3 | €4,659 | €5,178 | +€519 | +11.1% |
| Remuneration and social security | 454/9 | €168 | €168 | = | 0.0% |
| Other amounts payable | 47/48 | €4,763 | €8,381 | +€3,618 | +76.0% |
| Accrued charges and deferred income | 492/3 | - | €465 | +€465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €426 | -€209 | -32.9% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €19,566 | €25,557 | +€5,991 | +30.6% |
| Operating profit (loss) | 9901 | €18,402 | €24,587 | +€6,184 | +33.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €193 | €1,462 | +€1,269 | +657% |
| Recurring financial charges | 65 | €193 | €1,462 | +€1,269 | +657% |
| Profit (loss) for the period before taxes | 9903 | €18,209 | €23,125 | +€4,916 | +27.0% |
| Income taxes | 67/77 | €4,532 | €5,051 | +€519 | +11.4% |
| Profit (loss) for the period | 9904 | €13,677 | €18,074 | +€4,397 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,677 | €18,074 | +€4,397 | +32.1% |
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 16 October 2026 via checked.be.