Landes Agri: 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.
Landes Agri
Largest movements
- Tangible fixed assets +€250,454
up €250,454 (+391%), from €64,023 to €314,477
of which Land and buildings: +€258,433
- Receivables within one year +€6,142
up €6,142 (+26.5%), from €23,175 to €29,317
- Cash -€5,541
down €5,541 (-50.9%), from €10,880 to €5,339
mainly Investment in fixed assets (net) (-€263,945) and Tax, wage and social debts (-€9,945)
- Debts after one year +€223,250
new in 2025: €223,250
- Profit (loss) carried forward +€25,811
up €25,811 (+37.3%), from €69,273 to €95,083
- Current portion of long-term debt +€11,750
new in 2025: €11,750
- Tax, wage and social debts -€9,945
down €9,945 (-41.5%), from €23,971 to €14,026
of which Taxes: -€9,945
- Gross operating margin -€38,286
down €38,286 (-43.4%), from €88,210 to €49,924
- Depreciation +€13,174
up €13,174 (+4,164%), from €316 to €13,491
- Taxes -€9,496
down €9,496 (-53.4%), from €17,768 to €8,272
- Financial charges +€901
up €901 (+4,507%), from €20 to €921
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 | €98,077 | €349,132 | +€251,056 | +256% |
| Fixed assets | 21/28 | €64,023 | €314,477 | +€250,454 | +391% |
| Tangible fixed assets | 22/27 | €64,023 | €314,477 | +€250,454 | +391% |
| Land and buildings | 22 | - | €258,433 | +€258,433 | |
| Plant, machinery and equipment | 23 | - | €4,889 | +€4,889 | |
| Furniture and vehicles | 24 | €64,023 | €51,155 | -€12,868 | -20.1% |
| Current assets | 29/58 | €34,054 | €34,656 | +€602 | +1.8% |
| Amounts receivable within one year | 40/41 | €23,175 | €29,317 | +€6,142 | +26.5% |
| Trade receivables | 40 | €23,175 | €29,317 | +€6,142 | +26.5% |
| Cash at bank and in hand | 54/58 | €10,880 | €5,339 | -€5,541 | -50.9% |
| Total equity and liabilities | 10/49 | €98,077 | €349,132 | +€251,056 | +256% |
| Equity | 10/15 | €73,273 | €99,083 | +€25,811 | +35.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,273 | €95,083 | +€25,811 | +37.3% |
| Amounts payable | 17/49 | €24,804 | €250,049 | +€225,245 | +908% |
| Amounts payable after more than one year | 17 | - | €223,250 | +€223,250 | |
| Financial debts | 170/4 | - | €223,250 | +€223,250 | |
| Amounts payable within one year | 42/48 | €24,804 | €26,799 | +€1,995 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,750 | +€11,750 | |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Taxes, remuneration and social security | 45 | €23,971 | €14,026 | -€9,945 | -41.5% |
| Taxes | 450/3 | €21,971 | €12,026 | -€9,945 | -45.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €13,491 | +€13,174 | +4,164% |
| Other operating charges | 640/8 | - | €596 | +€596 | |
| Gross operating margin | 9900 | €88,210 | €49,924 | -€38,286 | -43.4% |
| Operating profit (loss) | 9901 | €87,894 | €35,838 | -€52,056 | -59.2% |
| Financial charges | 65/66B | €20 | €921 | +€901 | +4,507% |
| Recurring financial charges | 65 | €20 | €921 | +€901 | +4,507% |
| Profit (loss) for the period before taxes | 9903 | €87,874 | €34,916 | -€52,958 | -60.3% |
| Income taxes | 67/77 | €17,768 | €8,272 | -€9,496 | -53.4% |
| Profit (loss) for the period | 9904 | €70,106 | €26,644 | -€43,462 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,106 | €26,644 | -€43,462 | -62.0% |
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 28 October 2026 via checked.be.