LANDKOUTER: 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.
LANDKOUTER
Largest movements
- Tangible fixed assets -€16,888
down €16,888 (-5.4%), from €314,131 to €297,243
- Profit (loss) carried forward -€10,681
down €10,681 (-6.8%), from -€157,242 to -€167,922
- Turnover +€31,802
new in 2024: €31,802
- Financial income +€5,658
new in 2024: €5,658
- Depreciation -€3,059
down €3,059 (-15.3%), from €19,947 to €16,888
- Other operating charges -€1,500
down €1,500 (-27.8%), from €5,403 to €3,902
- Gross operating margin -€1,071
down €1,071 (-19.2%), from €5,575 to €4,505
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,017 | €491,336 | -€10,681 | -2.1% |
| Fixed assets | 21/28 | €314,131 | €297,243 | -€16,888 | -5.4% |
| Tangible fixed assets | 22/27 | €314,131 | €297,243 | -€16,888 | -5.4% |
| Land and buildings | 22 | €314,131 | €297,243 | -€16,888 | -5.4% |
| Current assets | 29/58 | €187,886 | €194,094 | +€6,208 | +3.3% |
| Amounts receivable within one year | 40/41 | - | €1,697 | +€1,697 | |
| Other amounts receivable | 41 | - | €1,697 | +€1,697 | |
| Current investments | 50/53 | €170,000 | €170,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,886 | €22,396 | +€4,510 | +25.2% |
| Total equity and liabilities | 10/49 | €502,017 | €491,336 | -€10,681 | -2.1% |
| Equity | 10/15 | €461,574 | €450,893 | -€10,681 | -2.3% |
| Contributions | 10/11 | €618,300 | €618,300 | = | 0.0% |
| Reserves | 13 | €516 | €516 | = | 0.0% |
| Distributable reserves | 133 | €516 | €516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,242 | -€167,922 | -€10,681 | -6.8% |
| Amounts payable | 17/49 | €40,443 | €40,443 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,443 | €40,443 | = | 0.0% |
| Other amounts payable | 47/48 | €40,443 | €40,443 | = | 0.0% |
| Turnover | 70 | - | €31,802 | +€31,802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,947 | €16,888 | -€3,059 | -15.3% |
| Other operating charges | 640/8 | €5,403 | €3,902 | -€1,500 | -27.8% |
| Gross operating margin | 9900 | €5,575 | €4,505 | -€1,071 | -19.2% |
| Operating profit (loss) | 9901 | -€19,775 | -€16,286 | +€3,489 | +17.6% |
| Financial income | 75/76B | - | €5,658 | +€5,658 | |
| Recurring financial income | 75 | - | €5,658 | +€5,658 | |
| Financial charges | 65/66B | €48 | €53 | +€5 | +9.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,823 | -€10,681 | +€9,142 | +46.1% |
| Profit (loss) for the period | 9904 | -€19,823 | -€10,681 | +€9,142 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,823 | -€10,681 | +€9,142 | +46.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.