LANDarchitecten: what changed
What changed
LANDarchitecten
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€158,800
2024 · -€32,084+€190,883
Equity
€717,731
2024 · €558,931+€158,800
Cash
€622,005
2024 · €237,062+€384,943
Balance sheet total
€851,066
2024 · €608,504+€242,563
Largest movements
Assets
- Cash +€384,943
up €384,943 (+162%), from €237,062 to €622,005
mainly Net result for the year (+€158,800) and Receivables within one year (+€145,509)
- Receivables within one year -€145,509
down €145,509 (-41.5%), from €350,532 to €205,022
of which Trade receivables: -€133,644
Equity and liabilities
- Reserves +€158,800
up €158,800 (+29.4%), from €540,331 to €699,131
- Tax, wage and social debts +€90,567
up €90,567 (+821%), from €11,028 to €101,594
of which Taxes: +€75,567
Income statement
- Gross operating margin +€238,342
up €238,342, from -€14,384 to €223,958
- Taxes +€49,752
up €49,752 (+364%), from €13,669 to €63,421
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
-€32,084
Gross operating margin
+€238,342
Depreciation
+€837
Other operating charges
+€1,038
Financial income
+€4
Financial charges
+€413
Taxes
-€49,752
Result 2025
€158,800
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
+€387,557
Investment
-€2,260
Financing
-€354
Cash 2024
€237,062
From operations (derived)
+€387,557
Net result for the year
+€158,800
Depreciation
+€38
Receivables within one year
+€145,509
Deferred charges and accrued income
-€907
Trade debts
-€6,450
Tax, wage and social debts
+€90,567
Investment (derived)
-€2,260
Investment in fixed assets (net)
-€2,260
Financing
-€354
Debts after one year
-€354
Cash 2025
€622,005
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,504 | €851,066 | +€242,563 | +39.9% |
| Fixed assets | 21/28 | €20,910 | €23,132 | +€2,222 | +10.6% |
| Tangible fixed assets | 22/27 | - | €2,222 | +€2,222 | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €2,222 | +€2,222 | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €20,910 | €20,910 | = | 0.0% |
| Current assets | 29/58 | €587,594 | €827,934 | +€240,340 | +40.9% |
| Amounts receivable within one year | 40/41 | €350,532 | €205,022 | -€145,509 | -41.5% |
| Trade receivables | 40 | €286,564 | €152,921 | -€133,644 | -46.6% |
| Other amounts receivable | 41 | €63,967 | €52,101 | -€11,866 | -18.5% |
| Cash at bank and in hand | 54/58 | €237,062 | €622,005 | +€384,943 | +162% |
| Deferred charges and accrued income | 490/1 | - | €907 | +€907 | |
| Total equity and liabilities | 10/49 | €608,504 | €851,066 | +€242,563 | +39.9% |
| Equity | 10/15 | €558,931 | €717,731 | +€158,800 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €540,331 | €699,131 | +€158,800 | +29.4% |
| Distributable reserves | 133 | €540,331 | €699,131 | +€158,800 | +29.4% |
| Amounts payable | 17/49 | €49,573 | €133,336 | +€83,763 | +169% |
| Amounts payable after more than one year | 17 | €11,546 | €11,192 | -€354 | -3.1% |
| Other amounts payable | 178/9 | €11,546 | €11,192 | -€354 | -3.1% |
| Amounts payable within one year | 42/48 | €38,027 | €122,144 | +€84,117 | +221% |
| Trade debts | 44 | €27,000 | €20,550 | -€6,450 | -23.9% |
| Suppliers | 440/4 | €27,000 | €20,550 | -€6,450 | -23.9% |
| Taxes, remuneration and social security | 45 | €11,028 | €101,594 | +€90,567 | +821% |
| Taxes | 450/3 | €6,028 | €81,594 | +€75,567 | +1,254% |
| Remuneration and social security | 454/9 | €5,000 | €20,000 | +€15,000 | +300% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €38 | -€837 | -95.7% |
| Other operating charges | 640/8 | €2,643 | €1,605 | -€1,038 | -39.3% |
| Gross operating margin | 9900 | -€14,384 | €223,958 | +€238,342 | |
| Operating profit (loss) | 9901 | -€17,902 | €222,315 | +€240,217 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €513 | €99 | -€413 | -80.6% |
| Recurring financial charges | 65 | €513 | €99 | -€413 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,414 | €222,221 | +€240,635 | |
| Income taxes | 67/77 | €13,669 | €63,421 | +€49,752 | +364% |
| Profit (loss) for the period | 9904 | -€32,084 | €158,800 | +€190,883 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,084 | €158,800 | +€190,883 |
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 7 November 2026 via checked.be.