Landmeter Van Herwegen: 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 Van Herwegen
Largest movements
- Cash +€18,934
up €18,934 (+20.4%), from €92,947 to €111,881
mainly Other debts (+€42,916) and Net result for the year (+€16,588)
- Receivables within one year -€4,088
down €4,088 (-22.7%), from €18,035 to €13,947
of which Trade receivables: -€4,017
- Deferred charges and accrued income -€1,626
down €1,626 (-61.7%), from €2,633 to €1,007
- Other debts +€42,916
up €42,916 (+432%), from €9,935 to €52,851
- Reserves -€37,043
down €37,043 (-45.0%), from €82,384 to €45,341
- Tax, wage and social debts +€7,329
up €7,329 (+121%), from €6,035 to €13,364
of which Taxes: +€8,329
- Gross operating margin +€4,271
up €4,271 (+18.9%), from €22,541 to €26,812
- Taxes +€1,611
up €1,611 (+25.0%), from €6,458 to €8,069
- Other operating charges +€1,415
up €1,415 (+104%), from €1,356 to €2,771
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 | €113,615 | €126,834 | +€13,220 | +11.6% |
| Current assets | 29/58 | €113,615 | €126,834 | +€13,220 | +11.6% |
| Amounts receivable within one year | 40/41 | €18,035 | €13,947 | -€4,088 | -22.7% |
| Trade receivables | 40 | €17,964 | €13,947 | -€4,017 | -22.4% |
| Other amounts receivable | 41 | €71 | €0 | -€71 | -100% |
| Cash at bank and in hand | 54/58 | €92,947 | €111,881 | +€18,934 | +20.4% |
| Deferred charges and accrued income | 490/1 | €2,633 | €1,007 | -€1,626 | -61.7% |
| Total equity and liabilities | 10/49 | €113,615 | €126,834 | +€13,220 | +11.6% |
| Equity | 10/15 | €97,284 | €60,241 | -€37,043 | -38.1% |
| Contributions | 10/11 | €14,900 | €14,900 | = | 0.0% |
| Reserves | 13 | €82,384 | €45,341 | -€37,043 | -45.0% |
| Distributable reserves | 133 | €82,384 | €45,341 | -€37,043 | -45.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,331 | €66,593 | +€50,262 | +308% |
| Amounts payable within one year | 42/48 | €16,331 | €66,593 | +€50,262 | +308% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €361 | €378 | +€17 | +4.6% |
| Suppliers | 440/4 | €361 | €378 | +€17 | +4.6% |
| Taxes, remuneration and social security | 45 | €6,035 | €13,364 | +€7,329 | +121% |
| Taxes | 450/3 | €5,035 | €13,364 | +€8,329 | +165% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €9,935 | €52,851 | +€42,916 | +432% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,356 | €2,771 | +€1,415 | +104% |
| Gross operating margin | 9900 | €22,541 | €26,812 | +€4,271 | +18.9% |
| Operating profit (loss) | 9901 | €21,184 | €24,040 | +€2,856 | +13.5% |
| Financial income | 75/76B | €767 | €859 | +€92 | +12.0% |
| Recurring financial income | 75 | €767 | €859 | +€92 | +12.0% |
| Financial charges | 65/66B | €315 | €242 | -€73 | -23.1% |
| Recurring financial charges | 65 | €315 | €242 | -€73 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €21,636 | €24,657 | +€3,021 | +14.0% |
| Income taxes | 67/77 | €6,458 | €8,069 | +€1,611 | +25.0% |
| Profit (loss) for the period | 9904 | €15,178 | €16,588 | +€1,410 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,178 | €16,588 | +€1,410 | +9.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.