LAND4 DEVELOPMENT: what changed
Two fiscal 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.
LAND4 DEVELOPMENT
Largest movements
- Receivables within one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
of which Other amounts receivable: -€100,000
- Profit (loss) carried forward -€126,468
down €126,468 (-40.9%), from -€309,254 to -€435,722
- Debts after one year +€41,588
up €41,588 (+1.2%), from €3.5m to €3.5m
- Financial charges -€102,465
down €102,465 (-51.5%), from €198,788 to €96,323
- Other operating charges -€32,006
down €32,006 (-42.9%), from €74,549 to €42,543
- Gross operating margin +€8,464
up €8,464 (+74.7%), from -€11,336 to -€2,872
- Financial income -€7,006
down €7,006 (-31.5%), from €22,275 to €15,269
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.
Cash bridge derived
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 | €3,258,553 | €3,174,405 | -€84,148 | -2.6% |
| Fixed assets | 21/28 | €591,204 | €591,204 | = | 0.0% |
| Financial fixed assets | 28 | €591,204 | €591,204 | = | 0.0% |
| Current assets | 29/58 | €2,667,349 | €2,583,201 | -€84,148 | -3.2% |
| Amounts receivable after more than one year | 29 | €427,367 | €441,636 | +€14,269 | +3.3% |
| Trade receivables | 290 | €427,367 | €441,636 | +€14,269 | +3.3% |
| Stocks and contracts in progress | 3 | €2,137,359 | €2,137,359 | = | 0.0% |
| Stocks | 30/36 | €2,137,359 | €2,137,359 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,623 | €4,206 | +€1,583 | +60.4% |
| Total equity and liabilities | 10/49 | €3,258,553 | €3,174,405 | -€84,148 | -2.6% |
| Equity | 10/15 | -€289,254 | -€415,722 | -€126,468 | -43.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,254 | -€435,722 | -€126,468 | -40.9% |
| Amounts payable | 17/49 | €3,547,807 | €3,590,127 | +€42,320 | +1.2% |
| Amounts payable after more than one year | 17 | €3,500,749 | €3,542,337 | +€41,588 | +1.2% |
| Financial debts | 170/4 | €3,500,749 | €3,542,337 | +€41,588 | +1.2% |
| Amounts payable within one year | 42/48 | €6,377 | €6,851 | +€474 | +7.4% |
| Trade debts | 44 | €6,377 | €6,851 | +€474 | +7.4% |
| Suppliers | 440/4 | €6,377 | €6,851 | +€474 | +7.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €40,681 | €40,939 | +€258 | +0.6% |
| Other operating charges | 640/8 | €74,549 | €42,543 | -€32,006 | -42.9% |
| Gross operating margin | 9900 | -€11,336 | -€2,872 | +€8,464 | +74.7% |
| Operating profit (loss) | 9901 | -€85,885 | -€45,414 | +€40,470 | +47.1% |
| Financial income | 75/76B | €22,275 | €15,269 | -€7,006 | -31.5% |
| Recurring financial income | 75 | €22,275 | €15,269 | -€7,006 | -31.5% |
| Financial charges | 65/66B | €198,788 | €96,323 | -€102,465 | -51.5% |
| Recurring financial charges | 65 | €198,788 | €96,323 | -€102,465 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€262,398 | -€126,468 | +€135,930 | +51.8% |
| Profit (loss) for the period | 9904 | -€262,398 | -€126,468 | +€135,930 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€262,398 | -€126,468 | +€135,930 | +51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.