LANDMETER JONAS BOONE: 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 JONAS BOONE
Largest movements
- Tangible fixed assets +€38,561
up €38,561 (+92.7%), from €41,596 to €80,157
of which Furniture and vehicles: +€46,711
- Cash +€9,147
up €9,147 (+13.9%), from €65,990 to €75,136
mainly Depreciation (+€26,188) and Net result for the year (+€24,505)
- Receivables within one year -€5,873
down €5,873 (-23.7%), from €24,742 to €18,869
of which Trade receivables: -€9,820
- Deferred charges and accrued income +€1,823
up €1,823 (+145%), from €1,258 to €3,082
- Reserves +€24,505
up €24,505 (+52.8%), from €46,430 to €70,935
- Debts after one year +€22,341
up €22,341 (+39.4%), from €56,716 to €79,057
of which Financial debts: +€22,341
- Current portion of long-term debt +€9,769
new in 2025: €9,769
- Tax, wage and social debts -€7,535
down €7,535 (-48.8%), from €15,435 to €7,900
- Trade debts -€4,572
down €4,572 (-87.6%), from €5,222 to €650
- Depreciation +€14,336
up €14,336 (+121%), from €11,852 to €26,188
- Gross operating margin -€7,997
down €7,997 (-11.8%), from €67,976 to €59,980
- Taxes -€5,270
down €5,270 (-46.5%), from €11,323 to €6,053
- Financial charges -€727
down €727 (-27.5%), from €2,642 to €1,915
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 | €137,406 | €180,284 | +€42,878 | +31.2% |
| Fixed assets | 21/28 | €45,416 | €83,197 | +€37,781 | +83.2% |
| Intangible fixed assets | 21 | €2,920 | €2,140 | -€780 | -26.7% |
| Tangible fixed assets | 22/27 | €41,596 | €80,157 | +€38,561 | +92.7% |
| Plant, machinery and equipment | 23 | €30,594 | €22,444 | -€8,150 | -26.6% |
| Furniture and vehicles | 24 | €11,003 | €57,713 | +€46,711 | +425% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €91,990 | €97,087 | +€5,097 | +5.5% |
| Amounts receivable within one year | 40/41 | €24,742 | €18,869 | -€5,873 | -23.7% |
| Trade receivables | 40 | €24,742 | €14,922 | -€9,820 | -39.7% |
| Other amounts receivable | 41 | - | €3,947 | +€3,947 | |
| Cash at bank and in hand | 54/58 | €65,990 | €75,136 | +€9,147 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,258 | €3,082 | +€1,823 | +145% |
| Total equity and liabilities | 10/49 | €137,406 | €180,284 | +€42,878 | +31.2% |
| Equity | 10/15 | €51,430 | €75,935 | +€24,505 | +47.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,430 | €70,935 | +€24,505 | +52.8% |
| Distributable reserves | 133 | €46,430 | €70,935 | +€24,505 | +52.8% |
| Amounts payable | 17/49 | €85,977 | €104,349 | +€18,372 | +21.4% |
| Amounts payable after more than one year | 17 | €56,716 | €79,057 | +€22,341 | +39.4% |
| Financial debts | 170/4 | - | €22,341 | +€22,341 | |
| Other amounts payable | 178/9 | €56,716 | €56,716 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,261 | €25,292 | -€3,968 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,769 | +€9,769 | |
| Trade debts | 44 | €5,222 | €650 | -€4,572 | -87.6% |
| Suppliers | 440/4 | €5,222 | €650 | -€4,572 | -87.6% |
| Taxes, remuneration and social security | 45 | €15,435 | €7,900 | -€7,535 | -48.8% |
| Taxes | 450/3 | €15,435 | €7,900 | -€7,535 | -48.8% |
| Other amounts payable | 47/48 | €8,604 | €6,974 | -€1,630 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,852 | €26,188 | +€14,336 | +121% |
| Other operating charges | 640/8 | €875 | €1,318 | +€443 | +50.7% |
| Gross operating margin | 9900 | €67,976 | €59,980 | -€7,997 | -11.8% |
| Operating profit (loss) | 9901 | €55,249 | €32,474 | -€22,775 | -41.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,642 | €1,915 | -€727 | -27.5% |
| Recurring financial charges | 65 | €2,642 | €1,915 | -€727 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €52,607 | €30,559 | -€22,048 | -41.9% |
| Income taxes | 67/77 | €11,323 | €6,053 | -€5,270 | -46.5% |
| Profit (loss) for the period | 9904 | €41,284 | €24,505 | -€16,779 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,284 | €24,505 | -€16,779 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.