LANDMETER HEYMANS: what changed
LANDMETER HEYMANS
Largest movements
- Cash +€16,871
up €16,871 (+279%), from €6,039 to €22,910
mainly Tax, wage and social debts (+€8,379) and Trade debts (+€7,201)
- Receivables within one year +€8,791
up €8,791 (+18.5%), from €47,636 to €56,427
of which Other amounts receivable: +€5,020
- Tangible fixed assets -€3,694
down €3,694 (-60.0%), from €6,151 to €2,458
- Tax, wage and social debts +€8,379
up €8,379 (+193%), from €4,350 to €12,728
- Trade debts +€7,201
up €7,201 (+354%), from €2,037 to €9,238
- Profit (loss) carried forward +€5,260
up €5,260, from -€3,316 to €1,944
- Gross operating margin -€7,814
down €7,814 (-34.5%), from €22,651 to €14,837
- Taxes +€826
up €826 (+37.6%), from €2,197 to €3,024
- Depreciation -€706
down €706 (-16.1%), from €4,400 to €3,694
- Financial charges -€525
down €525 (-15.8%), from €3,332 to €2,806
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 | €61,338 | €82,516 | +€21,179 | +34.5% |
| Fixed assets | 21/28 | €6,151 | €2,458 | -€3,694 | -60.0% |
| Tangible fixed assets | 22/27 | €6,151 | €2,458 | -€3,694 | -60.0% |
| Plant, machinery and equipment | 23 | €6,151 | €2,458 | -€3,694 | -60.0% |
| Current assets | 29/58 | €55,186 | €80,059 | +€24,872 | +45.1% |
| Amounts receivable within one year | 40/41 | €47,636 | €56,427 | +€8,791 | +18.5% |
| Trade receivables | 40 | €35,835 | €39,605 | +€3,771 | +10.5% |
| Other amounts receivable | 41 | €11,802 | €16,822 | +€5,020 | +42.5% |
| Cash at bank and in hand | 54/58 | €6,039 | €22,910 | +€16,871 | +279% |
| Deferred charges and accrued income | 490/1 | €1,511 | €722 | -€789 | -52.2% |
| Total equity and liabilities | 10/49 | €61,338 | €82,516 | +€21,179 | +34.5% |
| Equity | 10/15 | €17,144 | €22,404 | +€5,260 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,316 | €1,944 | +€5,260 | |
| Amounts payable | 17/49 | €44,193 | €60,112 | +€15,918 | +36.0% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,386 | €21,966 | +€15,580 | +244% |
| Trade debts | 44 | €2,037 | €9,238 | +€7,201 | +354% |
| Suppliers | 440/4 | €2,037 | €9,238 | +€7,201 | +354% |
| Taxes, remuneration and social security | 45 | €4,350 | €12,728 | +€8,379 | +193% |
| Taxes | 450/3 | €4,350 | €12,728 | +€8,379 | +193% |
| Accrued charges and deferred income | 492/3 | €2,807 | €3,146 | +€339 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €3,694 | -€706 | -16.1% |
| Other operating charges | 640/8 | €812 | €1,009 | +€197 | +24.3% |
| Gross operating margin | 9900 | €22,651 | €14,837 | -€7,814 | -34.5% |
| Operating profit (loss) | 9901 | €17,439 | €10,134 | -€7,305 | -41.9% |
| Financial income | 75/76B | €803 | €956 | +€153 | +19.1% |
| Recurring financial income | 75 | €803 | €956 | +€153 | +19.1% |
| Financial charges | 65/66B | €3,332 | €2,806 | -€525 | -15.8% |
| Recurring financial charges | 65 | €3,332 | €2,806 | -€525 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €14,910 | €8,284 | -€6,627 | -44.4% |
| Income taxes | 67/77 | €2,197 | €3,024 | +€826 | +37.6% |
| Profit (loss) for the period | 9904 | €12,713 | €5,260 | -€7,453 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,713 | €5,260 | -€7,453 | -58.6% |
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 7 November 2026 via checked.be.