LANDPETER: 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.
LANDPETER
Largest movements
- Tangible fixed assets +€21,512
up €21,512 (+36.4%), from €59,032 to €80,544
of which Plant, machinery and equipment: +€26,464
- Intangible fixed assets +€4,027
up €4,027 (+181.7%), from €2,216 to €6,243
- Reserves +€49,374
up €49,374 (+144.8%), from €34,093 to €83,467
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Debts after one year -€9,745
down €9,745 (-25.0%), from €38,994 to €29,250
- Tax, wage and social debts +€3,272
up €3,272 (+32.6%), from €10,045 to €13,317
- Trade debts +€2,419
up €2,419 (+201.5%), from €1,200 to €3,619
- Gross operating margin +€22,002
up €22,002 (+34.1%), from €64,494 to €86,496
- Taxes +€4,656
up €4,656 (+66.0%), from €7,058 to €11,714
- Depreciation +€4,005
up €4,005 (+19.5%), from €20,515 to €24,521
- Financial charges -€1,686
down €1,686 (-66.5%), from €2,536 to €850
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.
Cash bridge derived
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 | €105,333 | €130,653 | +€25,320 | +24.0% |
| Fixed assets | 21/28 | €61,248 | €86,787 | +€25,539 | +41.7% |
| Intangible fixed assets | 21 | €2,216 | €6,243 | +€4,027 | +181.7% |
| Tangible fixed assets | 22/27 | €59,032 | €80,544 | +€21,512 | +36.4% |
| Plant, machinery and equipment | 23 | €40,238 | €66,702 | +€26,464 | +65.8% |
| Furniture and vehicles | 24 | €18,794 | €13,842 | -€4,952 | -26.3% |
| Current assets | 29/58 | €44,085 | €43,866 | -€219 | -0.5% |
| Amounts receivable within one year | 40/41 | €7,242 | €7,221 | -€22 | -0.3% |
| Trade receivables | 40 | €7,242 | €7,221 | -€22 | -0.3% |
| Cash at bank and in hand | 54/58 | €35,407 | €35,278 | -€129 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,367 | -€68 | -4.8% |
| Total equity and liabilities | 10/49 | €105,333 | €130,653 | +€25,320 | +24.0% |
| Equity | 10/15 | €35,093 | €84,467 | +€49,374 | +140.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,093 | €83,467 | +€49,374 | +144.8% |
| Distributable reserves | 133 | €34,093 | €83,467 | +€49,374 | +144.8% |
| Amounts payable | 17/49 | €70,240 | €46,186 | -€24,054 | -34.2% |
| Amounts payable after more than one year | 17 | €38,994 | €29,250 | -€9,745 | -25.0% |
| Financial debts | 170/4 | €38,994 | €29,250 | -€9,745 | -25.0% |
| Amounts payable within one year | 42/48 | €31,245 | €16,936 | -€14,309 | -45.8% |
| Trade debts | 44 | €1,200 | €3,619 | +€2,419 | +201.5% |
| Suppliers | 440/4 | €1,200 | €3,619 | +€2,419 | +201.5% |
| Taxes, remuneration and social security | 45 | €10,045 | €13,317 | +€3,272 | +32.6% |
| Taxes | 450/3 | €10,045 | €13,317 | +€3,272 | +32.6% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,515 | €24,521 | +€4,005 | +19.5% |
| Other operating charges | 640/8 | €292 | €38 | -€254 | -87.0% |
| Gross operating margin | 9900 | €64,494 | €86,496 | +€22,002 | +34.1% |
| Operating profit (loss) | 9901 | €43,687 | €61,937 | +€18,250 | +41.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €2,536 | €850 | -€1,686 | -66.5% |
| Recurring financial charges | 65 | €2,536 | €850 | -€1,686 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €41,151 | €61,087 | +€19,936 | +48.4% |
| Income taxes | 67/77 | €7,058 | €11,714 | +€4,656 | +66.0% |
| Profit (loss) for the period | 9904 | €34,093 | €49,374 | +€15,280 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,093 | €49,374 | +€15,280 | +44.8% |
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 10 October 2026 via checked.be.