Landmeter De Putter: what changed
Landmeter De Putter
Largest movements
- Tangible fixed assets -€15,365
down €15,365 (-25.1%), from €61,246 to €45,881
of which Furniture and vehicles: -€9,586
- Current investments -€10,038
down €10,038 (-49.8%), from €20,175 to €10,138
- Cash +€6,343
up €6,343 (+13.8%), from €46,072 to €52,415
mainly Net result for the year (+€17,370) and Depreciation (+€15,365)
- Receivables within one year -€5,959
down €5,959 (-26.2%), from €22,749 to €16,789
of which Trade receivables: -€10,134
- Deferred charges and accrued income +€4,590
up €4,590 (+85.2%), from €5,385 to €9,975
- Debts after one year -€28,841
down €28,841 (-82.7%), from €34,878 to €6,038
- Profit (loss) carried forward +€17,370
up €17,370 (+24.1%), from €72,024 to €89,394
- Trade debts -€3,843
down €3,843 (-31.2%), from €12,320 to €8,477
- Other debts -€2,700
down €2,700 (-24.6%), from €10,982 to €8,282
- Tax, wage and social debts -€2,313
down €2,313 (-35.7%), from €6,480 to €4,167
- Gross operating margin -€23,223
down €23,223 (-37.4%), from €62,122 to €38,899
- Taxes -€3,970
down €3,970 (-41.8%), from €9,486 to €5,516
- Depreciation -€1,582
down €1,582 (-9.3%), from €16,947 to €15,365
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,626 | €135,197 | -€20,429 | -13.1% |
| Fixed assets | 21/28 | €61,246 | €45,881 | -€15,365 | -25.1% |
| Tangible fixed assets | 22/27 | €61,246 | €45,881 | -€15,365 | -25.1% |
| Plant, machinery and equipment | 23 | €33,798 | €28,018 | -€5,779 | -17.1% |
| Furniture and vehicles | 24 | €27,448 | €17,862 | -€9,586 | -34.9% |
| Current assets | 29/58 | €94,381 | €89,316 | -€5,064 | -5.4% |
| Amounts receivable within one year | 40/41 | €22,749 | €16,789 | -€5,959 | -26.2% |
| Trade receivables | 40 | €22,104 | €11,969 | -€10,134 | -45.8% |
| Other amounts receivable | 41 | €645 | €4,820 | +€4,175 | +648% |
| Current investments | 50/53 | €20,175 | €10,138 | -€10,038 | -49.8% |
| Cash at bank and in hand | 54/58 | €46,072 | €52,415 | +€6,343 | +13.8% |
| Deferred charges and accrued income | 490/1 | €5,385 | €9,975 | +€4,590 | +85.2% |
| Total equity and liabilities | 10/49 | €155,626 | €135,197 | -€20,429 | -13.1% |
| Equity | 10/15 | €82,024 | €99,394 | +€17,370 | +21.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,024 | €89,394 | +€17,370 | +24.1% |
| Amounts payable | 17/49 | €73,602 | €35,804 | -€37,799 | -51.4% |
| Amounts payable after more than one year | 17 | €34,878 | €6,038 | -€28,841 | -82.7% |
| Financial debts | 170/4 | €34,878 | €6,038 | -€28,841 | -82.7% |
| Amounts payable within one year | 42/48 | €38,384 | €29,766 | -€8,618 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €8,588 | €8,841 | +€252 | +2.9% |
| Financial debts | 43 | €14 | €0 | -€14 | -100% |
| Credit institutions | 430/8 | €14 | €0 | -€14 | -100% |
| Trade debts | 44 | €12,320 | €8,477 | -€3,843 | -31.2% |
| Suppliers | 440/4 | €12,320 | €8,477 | -€3,843 | -31.2% |
| Taxes, remuneration and social security | 45 | €6,480 | €4,167 | -€2,313 | -35.7% |
| Taxes | 450/3 | €6,480 | €4,167 | -€2,313 | -35.7% |
| Other amounts payable | 47/48 | €10,982 | €8,282 | -€2,700 | -24.6% |
| Accrued charges and deferred income | 492/3 | €340 | €0 | -€340 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,947 | €15,365 | -€1,582 | -9.3% |
| Other operating charges | 640/8 | €579 | €596 | +€17 | +2.9% |
| Gross operating margin | 9900 | €62,122 | €38,899 | -€23,223 | -37.4% |
| Operating profit (loss) | 9901 | €44,596 | €22,938 | -€21,658 | -48.6% |
| Financial income | 75/76B | €429 | €948 | +€520 | +121% |
| Recurring financial income | 75 | €429 | €948 | +€520 | +121% |
| Financial charges | 65/66B | €1,548 | €1,000 | -€548 | -35.4% |
| Recurring financial charges | 65 | €1,548 | €1,000 | -€548 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €43,477 | €22,886 | -€20,590 | -47.4% |
| Income taxes | 67/77 | €9,486 | €5,516 | -€3,970 | -41.8% |
| Profit (loss) for the period | 9904 | €33,990 | €17,370 | -€16,620 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,990 | €17,370 | -€16,620 | -48.9% |
Next steps
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 5 November 2026 via checked.be.