Landkracht: 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.
Landkracht
Largest movements
- Tangible fixed assets -€13,506
down €13,506 (-22.8%), from €59,228 to €45,722
of which Furniture and vehicles: -€16,610
- Cash +€6,555
up €6,555 (+74.9%), from €8,754 to €15,309
mainly Depreciation (+€17,184) and Net result for the year (+€7,222)
- Deferred charges and accrued income -€2,828
down €2,828 (-93.5%), from €3,024 to €196
- Receivables within one year -€2,778
down €2,778 (-48.2%), from €5,768 to €2,990
of which Trade receivables: -€2,778
- Debts after one year -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Reserves +€7,222
up €7,222 (+33.1%), from €21,798 to €29,020
- Tax, wage and social debts +€1,035
up €1,035 (+12.5%), from €8,248 to €9,283
of which Taxes: +€1,035
- Gross operating margin +€4,184
up €4,184 (+17.0%), from €24,566 to €28,750
- Financial charges -€793
down €793 (-42.0%), from €1,885 to €1,092
- Taxes +€777
up €777 (+50.7%), from €1,531 to €2,308
- Depreciation +€478
up €478 (+2.9%), from €16,707 to €17,184
- Other operating charges +€334
up €334 (+54.6%), from €611 to €945
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 | €76,774 | €64,217 | -€12,557 | -16.4% |
| Fixed assets | 21/28 | €59,228 | €45,722 | -€13,506 | -22.8% |
| Tangible fixed assets | 22/27 | €59,228 | €45,722 | -€13,506 | -22.8% |
| Plant, machinery and equipment | 23 | €1,436 | €4,540 | +€3,104 | +216% |
| Furniture and vehicles | 24 | €57,792 | €41,182 | -€16,610 | -28.7% |
| Current assets | 29/58 | €17,546 | €18,495 | +€949 | +5.4% |
| Amounts receivable within one year | 40/41 | €5,768 | €2,990 | -€2,778 | -48.2% |
| Trade receivables | 40 | €5,768 | €2,990 | -€2,778 | -48.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,754 | €15,309 | +€6,555 | +74.9% |
| Deferred charges and accrued income | 490/1 | €3,024 | €196 | -€2,828 | -93.5% |
| Total equity and liabilities | 10/49 | €76,774 | €64,217 | -€12,557 | -16.4% |
| Equity | 10/15 | €26,798 | €34,020 | +€7,222 | +27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,798 | €29,020 | +€7,222 | +33.1% |
| Distributable reserves | 133 | €21,798 | €29,020 | +€7,222 | +33.1% |
| Amounts payable | 17/49 | €49,976 | €30,197 | -€19,779 | -39.6% |
| Amounts payable after more than one year | 17 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Financial debts | 170/4 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Amounts payable within one year | 42/48 | €9,976 | €10,197 | +€221 | +2.2% |
| Trade debts | 44 | €1,352 | €592 | -€760 | -56.2% |
| Suppliers | 440/4 | €1,352 | €592 | -€760 | -56.2% |
| Taxes, remuneration and social security | 45 | €8,248 | €9,283 | +€1,035 | +12.5% |
| Taxes | 450/3 | €5,448 | €6,483 | +€1,035 | +19.0% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €376 | €322 | -€54 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,707 | €17,184 | +€478 | +2.9% |
| Other operating charges | 640/8 | €611 | €945 | +€334 | +54.6% |
| Gross operating margin | 9900 | €24,566 | €28,750 | +€4,184 | +17.0% |
| Operating profit (loss) | 9901 | €7,248 | €10,620 | +€3,373 | +46.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,885 | €1,092 | -€793 | -42.0% |
| Recurring financial charges | 65 | €1,885 | €1,092 | -€793 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €5,363 | €9,530 | +€4,168 | +77.7% |
| Income taxes | 67/77 | €1,531 | €2,308 | +€777 | +50.7% |
| Profit (loss) for the period | 9904 | €3,831 | €7,222 | +€3,391 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,831 | €7,222 | +€3,391 | +88.5% |
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 1 November 2026 via checked.be.