LAND & TUIN: what changed
What changed
LAND & TUIN
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
-€222,462
2024 · -€69,081-€153,380
Equity
-€248,117
2024 · -€25,655-€222,462
Cash
€4,643
2024 · €3,143+€1,500
Balance sheet total
€1.1m
2024 · €1.1m+€33,764
Largest movements
Assets
- Tangible fixed assets +€673,967
up €673,967 (+170%), from €397,047 to €1.1m
of which Land and buildings: +€668,635
- Stocks and contracts -€646,051
no longer reported in 2025 (was €646,051)
Equity and liabilities
- Other debts +€225,355
up €225,355 (+20.7%), from €1.1m to €1.3m
- Profit (loss) carried forward -€222,462
down €222,462 (-73.7%), from -€301,655 to -€524,117
- Trade debts +€26,199
up €26,199 (+1,624%), from €1,613 to €27,813
Income statement
- Other operating charges +€161,167
up €161,167 (+1,076%), from €14,983 to €176,150
- Gross operating margin +€42,678
up €42,678 (+79.1%), from -€53,972 to -€11,294
- Financial charges +€25,481
up €25,481 (+20,094%), from €127 to €25,608
- Taxes +€8,536
new in 2025: €8,536
- Depreciation +€874
new in 2025: €874
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.
Result 2024
-€69,081
Gross operating margin
+€42,678
Depreciation
-€874
Other operating charges
-€161,167
Financial charges
-€25,481
Taxes
-€8,536
Result 2025
-€222,462
raises the resultlowers the result
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.
From operations
+€676,341
Investment
-€674,841
Financing
€0
Cash 2024
€3,143
From operations (derived)
+€676,341
Net result for the year
-€222,462
Depreciation
+€874
Stocks and contracts
+€646,051
Receivables within one year
-€3,478
Deferred charges and accrued income
-€870
Trade debts
+€26,199
Tax, wage and social debts
+€4,671
Other debts
+€225,355
Investment (derived)
-€674,841
Investment in fixed assets (net)
-€674,841
Cash 2025
€4,643
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,081,674 | €1,115,438 | +€33,764 | +3.1% |
| Fixed assets | 21/28 | €397,047 | €1,071,014 | +€673,967 | +170% |
| Tangible fixed assets | 22/27 | €397,047 | €1,071,014 | +€673,967 | +170% |
| Land and buildings | 22 | €331,244 | €999,879 | +€668,635 | +202% |
| Plant, machinery and equipment | 23 | €26,442 | €31,773 | +€5,332 | +20.2% |
| Furniture and vehicles | 24 | €25,436 | €25,436 | = | 0.0% |
| Other tangible fixed assets | 26 | €13,925 | €13,925 | = | 0.0% |
| Current assets | 29/58 | €684,627 | €44,424 | -€640,203 | -93.5% |
| Stocks and contracts in progress | 3 | €646,051 | - | -€646,051 | |
| Stocks | 30/36 | €646,051 | - | -€646,051 | |
| Amounts receivable within one year | 40/41 | €35,433 | €38,911 | +€3,478 | +9.8% |
| Trade receivables | 40 | €35,433 | €38,911 | +€3,478 | +9.8% |
| Cash at bank and in hand | 54/58 | €3,143 | €4,643 | +€1,500 | +47.7% |
| Deferred charges and accrued income | 490/1 | - | €870 | +€870 | |
| Total equity and liabilities | 10/49 | €1,081,674 | €1,115,438 | +€33,764 | +3.1% |
| Equity | 10/15 | -€25,655 | -€248,117 | -€222,462 | -867% |
| Contributions | 10/11 | €276,000 | €276,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,655 | -€524,117 | -€222,462 | -73.7% |
| Amounts payable | 17/49 | €1,107,329 | €1,363,555 | +€256,226 | +23.1% |
| Amounts payable within one year | 42/48 | €1,101,944 | €1,358,170 | +€256,226 | +23.3% |
| Trade debts | 44 | €1,613 | €27,813 | +€26,199 | +1,624% |
| Suppliers | 440/4 | €1,613 | €27,813 | +€26,199 | +1,624% |
| Taxes, remuneration and social security | 45 | €11,879 | €16,550 | +€4,671 | +39.3% |
| Taxes | 450/3 | €11,879 | €16,550 | +€4,671 | +39.3% |
| Other amounts payable | 47/48 | €1,088,452 | €1,313,807 | +€225,355 | +20.7% |
| Accrued charges and deferred income | 492/3 | €5,385 | €5,385 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €874 | +€874 | |
| Other operating charges | 640/8 | €14,983 | €176,150 | +€161,167 | +1,076% |
| Gross operating margin | 9900 | -€53,972 | -€11,294 | +€42,678 | +79.1% |
| Operating profit (loss) | 9901 | -€68,954 | -€188,318 | -€119,363 | -173% |
| Financial charges | 65/66B | €127 | €25,608 | +€25,481 | +20,094% |
| Recurring financial charges | 65 | €127 | €25,608 | +€25,481 | +20,094% |
| Profit (loss) for the period before taxes | 9903 | -€69,081 | -€213,925 | -€144,844 | -210% |
| Income taxes | 67/77 | - | €8,536 | +€8,536 | |
| Profit (loss) for the period | 9904 | -€69,081 | -€222,462 | -€153,380 | -222% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,081 | -€222,462 | -€153,380 | -222% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.