LANDLABS: 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.
LANDLABS
Largest movements
- Cash +€144,548
up €144,548 (+468.4%), from €30,863 to €175,411
mainly Net result for the year (+€92,416) and Current investments (+€55,000)
- Current investments -€55,000
no longer reported in 2025 (was €55,000)
- Deferred charges and accrued income +€6,922
up €6,922 (+50.8%), from €13,618 to €20,540
- Receivables within one year -€4,740
down €4,740 (-49.2%), from €9,637 to €4,897
of which Other amounts receivable: -€4,997
- Reserves +€92,416
up €92,416 (+85.6%), from €107,964 to €200,380
- Gross operating margin +€12,165
up €12,165 (+10.9%), from €111,323 to €123,487
- Taxes +€3,459
up €3,459 (+15.5%), from €22,363 to €25,822
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.
Cash bridge derived
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 | €114,521 | €207,530 | +€93,009 | +81.2% |
| Fixed assets | 21/28 | €5,404 | €6,683 | +€1,279 | +23.7% |
| Tangible fixed assets | 22/27 | €5,404 | €6,683 | +€1,279 | +23.7% |
| Furniture and vehicles | 24 | €5,404 | €2,683 | -€2,721 | -50.4% |
| Other tangible fixed assets | 26 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €109,118 | €200,848 | +€91,730 | +84.1% |
| Amounts receivable within one year | 40/41 | €9,637 | €4,897 | -€4,740 | -49.2% |
| Trade receivables | 40 | - | €257 | +€257 | |
| Other amounts receivable | 41 | €9,637 | €4,640 | -€4,997 | -51.9% |
| Current investments | 50/53 | €55,000 | - | -€55,000 | |
| Cash at bank and in hand | 54/58 | €30,863 | €175,411 | +€144,548 | +468.4% |
| Deferred charges and accrued income | 490/1 | €13,618 | €20,540 | +€6,922 | +50.8% |
| Total equity and liabilities | 10/49 | €114,521 | €207,530 | +€93,009 | +81.2% |
| Equity | 10/15 | €108,064 | €200,480 | +€92,416 | +85.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €107,964 | €200,380 | +€92,416 | +85.6% |
| Distributable reserves | 133 | €107,964 | €200,380 | +€92,416 | +85.6% |
| Amounts payable | 17/49 | €6,457 | €7,051 | +€593 | +9.2% |
| Amounts payable within one year | 42/48 | €6,224 | €7,051 | +€826 | +13.3% |
| Trade debts | 44 | €1,117 | €2,343 | +€1,226 | +109.7% |
| Suppliers | 440/4 | €1,117 | €2,343 | +€1,226 | +109.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,107 | €1,708 | -€399 | -19.0% |
| Accrued charges and deferred income | 492/3 | €233 | - | -€233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,714 | €2,721 | +€7 | +0.2% |
| Other operating charges | 640/8 | €189 | €353 | +€164 | +86.8% |
| Gross operating margin | 9900 | €111,323 | €123,487 | +€12,165 | +10.9% |
| Operating profit (loss) | 9901 | €108,419 | €120,414 | +€11,995 | +11.1% |
| Financial income | 75/76B | €253 | €1,287 | +€1,034 | +408.3% |
| Recurring financial income | 75 | €253 | €1,287 | +€1,034 | +408.3% |
| Financial charges | 65/66B | €3,412 | €3,463 | +€51 | +1.5% |
| Recurring financial charges | 65 | €3,412 | €3,463 | +€51 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €105,261 | €118,238 | +€12,978 | +12.3% |
| Income taxes | 67/77 | €22,363 | €25,822 | +€3,459 | +15.5% |
| Profit (loss) for the period | 9904 | €82,898 | €92,416 | +€9,518 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,898 | €92,416 | +€9,518 | +11.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.