LANDA - JUMA: 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.
LANDA - JUMA
Largest movements
- Cash +€85,781
up €85,781 (+28.4%), from €302,268 to €388,050
mainly Net result for the year (+€188,003) and Investment in fixed assets (net) (+€50,794)
- Tangible fixed assets -€51,145
down €51,145 (-18.0%), from €284,900 to €233,756
of which Furniture and vehicles: -€29,837
- Receivables within one year +€21,640
up €21,640 (+3,539%), from €612 to €22,252
- Tax, wage and social debts +€38,798
new in 2025: €38,798
- Trade debts +€13,783
new in 2025: €13,783
- Reserves +€13,003
up €13,003 (+2.5%), from €518,609 to €531,612
of which Distributable reserves: +€13,003
- Other debts -€9,303
down €9,303 (-100%), from €9,303 to €0
- Gross operating margin +€274,501
up €274,501, from -€30,462 to €244,039
- Taxes +€39,234
up €39,234 (+392,337,100%), from €0 to €39,234
- Depreciation -€15,171
down €15,171 (-97.7%), from €15,522 to €351
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 | €589,912 | €646,193 | +€56,280 | +9.5% |
| Fixed assets | 21/28 | €284,900 | €233,756 | -€51,145 | -18.0% |
| Tangible fixed assets | 22/27 | €284,900 | €233,756 | -€51,145 | -18.0% |
| Furniture and vehicles | 24 | €29,837 | €0 | -€29,837 | -100% |
| Other tangible fixed assets | 26 | €255,063 | €233,756 | -€21,307 | -8.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €305,012 | €412,437 | +€107,425 | +35.2% |
| Amounts receivable within one year | 40/41 | €612 | €22,252 | +€21,640 | +3,539% |
| Other amounts receivable | 41 | €612 | €22,252 | +€21,640 | +3,539% |
| Cash at bank and in hand | 54/58 | €302,268 | €388,050 | +€85,781 | +28.4% |
| Deferred charges and accrued income | 490/1 | €2,132 | €2,136 | +€4 | +0.2% |
| Total equity and liabilities | 10/49 | €589,912 | €646,193 | +€56,280 | +9.5% |
| Equity | 10/15 | €580,609 | €593,612 | +€13,003 | +2.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €518,609 | €531,612 | +€13,003 | +2.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €512,409 | €525,412 | +€13,003 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,303 | €52,581 | +€43,278 | +465% |
| Amounts payable within one year | 42/48 | €9,303 | €52,581 | +€43,278 | +465% |
| Trade debts | 44 | - | €13,783 | +€13,783 | |
| Suppliers | 440/4 | - | €13,783 | +€13,783 | |
| Taxes, remuneration and social security | 45 | - | €38,798 | +€38,798 | |
| Taxes | 450/3 | - | €38,798 | +€38,798 | |
| Other amounts payable | 47/48 | €9,303 | €0 | -€9,303 | -100% |
| Non-recurring operating income | 76A | - | €279,044 | +€279,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,522 | €351 | -€15,171 | -97.7% |
| Other operating charges | 640/8 | €12,044 | €9,642 | -€2,402 | -19.9% |
| Non-recurring operating charges | 66A | €1,150 | €8,197 | +€7,047 | +613% |
| Gross operating margin | 9900 | -€30,462 | €244,039 | +€274,501 | |
| Operating profit (loss) | 9901 | -€59,177 | €225,849 | +€285,026 | |
| Financial income | 75/76B | €2,038 | €1,452 | -€586 | -28.8% |
| Recurring financial income | 75 | €2,038 | €1,452 | -€586 | -28.8% |
| Financial charges | 65/66B | €64 | €65 | +€1 | +0.9% |
| Recurring financial charges | 65 | €64 | €65 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,203 | €227,236 | +€284,439 | |
| Income taxes | 67/77 | €0 | €39,234 | +€39,234 | +392,337,100% |
| Profit (loss) for the period | 9904 | -€57,203 | €188,003 | +€245,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,203 | €188,003 | +€245,206 |
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 26 October 2026 via checked.be.