LANDSCAPE ARCHITECTS: 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.
LANDSCAPE ARCHITECTS
Largest movements
- Receivables within one year -€12,611
down €12,611 (-24.2%), from €52,033 to €39,422
of which Trade receivables: -€12,611
- Intangible fixed assets -€11,182
down €11,182 (-23.9%), from €46,746 to €35,564
- Cash +€7,135
up €7,135 (+89.4%), from €7,983 to €15,118
mainly Depreciation (+€14,571) and Receivables within one year (+€12,611)
- Tangible fixed assets +€5,444
up €5,444 (+62.9%), from €8,660 to €14,104
of which Plant, machinery and equipment: +€3,836
- Deferred charges and accrued income -€1,500
no longer reported in 2025 (was €1,500)
- Profit (loss) carried forward -€22,764
down €22,764 (-60.4%), from -€37,702 to -€60,466
- Other debts -€17,289
down €17,289 (-99.6%), from €17,366 to €77
- Tax, wage and social debts +€11,975
up €11,975 (+99.5%), from €12,032 to €24,008
of which Remuneration and social security: +€9,113
- Trade debts +€8,619
up €8,619 (+360%), from €2,395 to €11,013
- Current portion of long-term debt +€4,037
up €4,037 (+485%), from €832 to €4,868
- Gross operating margin +€9,685
up €9,685 (+14.1%), from €68,592 to €78,277
- Staff costs +€7,641
up €7,641 (+10.4%), from €73,279 to €80,920
- Taxes -€2,941
down €2,941 (-94.2%), from €3,120 to €180
- Other operating charges +€1,281
up €1,281 (+122%), from €1,050 to €2,331
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 | €116,922 | €104,208 | -€12,715 | -10.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €55,406 | €49,668 | -€5,739 | -10.4% |
| Intangible fixed assets | 21 | €46,746 | €35,564 | -€11,182 | -23.9% |
| Tangible fixed assets | 22/27 | €8,660 | €14,104 | +€5,444 | +62.9% |
| Land and buildings | 22 | €3,306 | €2,828 | -€478 | -14.5% |
| Plant, machinery and equipment | 23 | €5,149 | €8,985 | +€3,836 | +74.5% |
| Furniture and vehicles | 24 | €204 | €2,291 | +€2,086 | +1,021% |
| Current assets | 29/58 | €61,516 | €54,540 | -€6,976 | -11.3% |
| Amounts receivable within one year | 40/41 | €52,033 | €39,422 | -€12,611 | -24.2% |
| Trade receivables | 40 | €52,033 | €39,422 | -€12,611 | -24.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,983 | €15,118 | +€7,135 | +89.4% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €116,922 | €104,208 | -€12,715 | -10.9% |
| Equity | 10/15 | €84,298 | €61,534 | -€22,764 | -27.0% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,702 | -€60,466 | -€22,764 | -60.4% |
| Amounts payable | 17/49 | €32,624 | €42,674 | +€10,050 | +30.8% |
| Amounts payable after more than one year | 17 | - | €2,708 | +€2,708 | |
| Financial debts | 170/4 | - | €2,708 | +€2,708 | |
| Amounts payable within one year | 42/48 | €32,624 | €39,966 | +€7,341 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €832 | €4,868 | +€4,037 | +485% |
| Trade debts | 44 | €2,395 | €11,013 | +€8,619 | +360% |
| Suppliers | 440/4 | €2,395 | €11,013 | +€8,619 | +360% |
| Taxes, remuneration and social security | 45 | €12,032 | €24,008 | +€11,975 | +99.5% |
| Taxes | 450/3 | €7,647 | €10,509 | +€2,862 | +37.4% |
| Remuneration and social security | 454/9 | €4,385 | €13,499 | +€9,113 | +208% |
| Other amounts payable | 47/48 | €17,366 | €77 | -€17,289 | -99.6% |
| Remuneration, social security and pensions | 62 | €73,279 | €80,920 | +€7,641 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,489 | €14,571 | +€82 | +0.6% |
| Other operating charges | 640/8 | €1,050 | €2,331 | +€1,281 | +122% |
| Gross operating margin | 9900 | €68,592 | €78,277 | +€9,685 | +14.1% |
| Operating profit (loss) | 9901 | -€20,227 | -€19,545 | +€681 | +3.4% |
| Financial charges | 65/66B | €3,375 | €3,039 | -€335 | -9.9% |
| Recurring financial charges | 65 | €3,375 | €3,039 | -€335 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,601 | -€22,584 | +€1,017 | +4.3% |
| Income taxes | 67/77 | €3,120 | €180 | -€2,941 | -94.2% |
| Profit (loss) for the period | 9904 | -€26,722 | -€22,764 | +€3,957 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,722 | -€22,764 | +€3,957 | +14.8% |
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 20 October 2026 via checked.be.