Landmeter Hermans: 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.
Landmeter Hermans
Largest movements
- Cash +€11,846
new in 2025: €11,846
mainly Net result for the year (+€14,586) and Receivables within one year (+€10,339)
- Receivables within one year -€10,339
down €10,339 (-63.7%), from €16,231 to €5,893
of which Trade receivables: -€10,339
- Deferred charges and accrued income +€3,503
up €3,503 (+175%), from €2,007 to €5,509
- Tangible fixed assets +€1,136
up €1,136 (+21.9%), from €5,180 to €6,316
of which Furniture and vehicles: +€2,232
- Reserves +€10,138
up €10,138 (+108%), from €9,400 to €19,538
- Short-term financial debts -€6,591
down €6,591 (-100%), from €6,591 to €0
- Tax, wage and social debts +€4,598
up €4,598 (+74.9%), from €6,142 to €10,739
of which Taxes: +€4,867
- Profit (loss) carried forward +€4,448
up €4,448, from -€4,448 to €0
- Trade debts -€3,242
down €3,242 (-87.0%), from €3,727 to €485
- Gross operating margin +€17,871
up €17,871 (+297%), from €6,017 to €23,888
- Depreciation -€6,596
down €6,596 (-74.9%), from €8,803 to €2,206
- Taxes +€5,464
up €5,464 (+858%), from €637 to €6,100
- Financial charges -€369
down €369 (-30.5%), from €1,211 to €841
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 | €34,745 | €40,509 | +€5,764 | +16.6% |
| Fixed assets | 21/28 | €6,966 | €7,719 | +€753 | +10.8% |
| Intangible fixed assets | 21 | €526 | €143 | -€383 | -72.9% |
| Tangible fixed assets | 22/27 | €5,180 | €6,316 | +€1,136 | +21.9% |
| Plant, machinery and equipment | 23 | €5,021 | €3,925 | -€1,096 | -21.8% |
| Furniture and vehicles | 24 | €159 | €2,391 | +€2,232 | +1,401% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €27,779 | €32,790 | +€5,011 | +18.0% |
| Amounts receivable after more than one year | 29 | €9,541 | €9,541 | = | 0.0% |
| Other amounts receivable | 291 | €9,541 | €9,541 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,231 | €5,893 | -€10,339 | -63.7% |
| Trade receivables | 40 | €16,231 | €5,893 | -€10,339 | -63.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | - | €11,846 | +€11,846 | |
| Deferred charges and accrued income | 490/1 | €2,007 | €5,509 | +€3,503 | +175% |
| Total equity and liabilities | 10/49 | €34,745 | €40,509 | +€5,764 | +16.6% |
| Equity | 10/15 | €11,152 | €25,738 | +€14,586 | +131% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,400 | €19,538 | +€10,138 | +108% |
| Distributable reserves | 133 | €9,400 | €19,538 | +€10,138 | +108% |
| Profit (loss) carried forward | 14 | -€4,448 | €0 | +€4,448 | |
| Amounts payable | 17/49 | €23,593 | €14,770 | -€8,823 | -37.4% |
| Amounts payable after more than one year | 17 | €3,172 | €1,310 | -€1,863 | -58.7% |
| Financial debts | 170/4 | €3,172 | €1,310 | -€1,863 | -58.7% |
| Amounts payable within one year | 42/48 | €20,177 | €13,341 | -€6,836 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €1,747 | €1,863 | +€115 | +6.6% |
| Financial debts | 43 | €6,591 | €0 | -€6,591 | -100% |
| Credit institutions | 430/8 | €6,591 | €0 | -€6,591 | -100% |
| Trade debts | 44 | €3,727 | €485 | -€3,242 | -87.0% |
| Suppliers | 440/4 | €3,727 | €485 | -€3,242 | -87.0% |
| Taxes, remuneration and social security | 45 | €6,142 | €10,739 | +€4,598 | +74.9% |
| Taxes | 450/3 | €5,873 | €10,739 | +€4,867 | +82.9% |
| Remuneration and social security | 454/9 | €269 | €0 | -€269 | -100% |
| Other amounts payable | 47/48 | €1,970 | €254 | -€1,716 | -87.1% |
| Accrued charges and deferred income | 492/3 | €244 | €120 | -€124 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,803 | €2,206 | -€6,596 | -74.9% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €6,017 | €23,888 | +€17,871 | +297% |
| Operating profit (loss) | 9901 | -€3,288 | €21,174 | +€24,462 | |
| Financial income | 75/76B | €243 | €354 | +€111 | +45.6% |
| Recurring financial income | 75 | €243 | €354 | +€111 | +45.6% |
| Financial charges | 65/66B | €1,211 | €841 | -€369 | -30.5% |
| Recurring financial charges | 65 | €1,211 | €841 | -€369 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,256 | €20,686 | +€24,942 | |
| Income taxes | 67/77 | €637 | €6,100 | +€5,464 | +858% |
| Profit (loss) for the period | 9904 | -€4,892 | €14,586 | +€19,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,892 | €14,586 | +€19,479 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.