LANDSCAPE DESIGN: what changed
Two fiscal 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 DESIGN
Largest movements
- Cash -€12,418
down €12,418 (-32.6%), from €38,039 to €25,621
mainly Net result for the year (-€11,453) and Receivables within one year (-€7,867)
- Tangible fixed assets -€9,140
down €9,140 (-27.6%), from €33,150 to €24,010
of which Furniture and vehicles: -€6,683
- Receivables within one year +€7,867
up €7,867 (+17.2%), from €45,661 to €53,528
of which Trade receivables: +€13,179
- Profit (loss) carried forward -€11,453
down €11,453 (-26.2%), from €43,665 to €32,212
- Tax, wage and social debts -€2,020
down €2,020 (-10.7%), from €18,911 to €16,892
of which Taxes: -€1,934
- Gross operating margin -€11,896
down €11,896 (-25.6%), from €46,428 to €34,532
- Staff costs -€3,146
down €3,146 (-8.4%), from €37,670 to €34,523
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 | €120,636 | €107,028 | -€13,608 | -11.3% |
| Fixed assets | 21/28 | €33,150 | €24,010 | -€9,140 | -27.6% |
| Tangible fixed assets | 22/27 | €33,150 | €24,010 | -€9,140 | -27.6% |
| Plant, machinery and equipment | 23 | €6,065 | €3,608 | -€2,457 | -40.5% |
| Furniture and vehicles | 24 | €27,085 | €20,402 | -€6,683 | -24.7% |
| Current assets | 29/58 | €87,486 | €83,018 | -€4,468 | -5.1% |
| Stocks and contracts in progress | 3 | €90 | €48 | -€43 | -47.3% |
| Stocks | 30/36 | €90 | €48 | -€43 | -47.3% |
| Amounts receivable within one year | 40/41 | €45,661 | €53,528 | +€7,867 | +17.2% |
| Trade receivables | 40 | €20,598 | €33,777 | +€13,179 | +64.0% |
| Other amounts receivable | 41 | €25,063 | €19,751 | -€5,313 | -21.2% |
| Cash at bank and in hand | 54/58 | €38,039 | €25,621 | -€12,418 | -32.6% |
| Deferred charges and accrued income | 490/1 | €3,696 | €3,822 | +€126 | +3.4% |
| Total equity and liabilities | 10/49 | €120,636 | €107,028 | -€13,608 | -11.3% |
| Equity | 10/15 | €95,233 | €83,780 | -€11,453 | -12.0% |
| Reserves | 13 | €51,568 | €51,568 | = | 0.0% |
| Distributable reserves | 133 | €51,568 | €51,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,665 | €32,212 | -€11,453 | -26.2% |
| Provisions and deferred taxes | 16 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €2,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €23,403 | €21,248 | -€2,155 | -9.2% |
| Amounts payable within one year | 42/48 | €23,403 | €21,248 | -€2,155 | -9.2% |
| Trade debts | 44 | €4,335 | €4,356 | +€21 | +0.5% |
| Suppliers | 440/4 | €4,335 | €4,356 | +€21 | +0.5% |
| Taxes, remuneration and social security | 45 | €18,911 | €16,892 | -€2,020 | -10.7% |
| Taxes | 450/3 | €2,075 | €141 | -€1,934 | -93.2% |
| Remuneration and social security | 454/9 | €16,836 | €16,751 | -€86 | -0.5% |
| Other amounts payable | 47/48 | €157 | - | -€157 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €37,670 | €34,523 | -€3,146 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,162 | €9,452 | +€289 | +3.2% |
| Other operating charges | 640/8 | €1,312 | €1,344 | +€32 | +2.4% |
| Gross operating margin | 9900 | €46,428 | €34,532 | -€11,896 | -25.6% |
| Operating profit (loss) | 9901 | -€1,716 | -€10,786 | -€9,071 | -528.7% |
| Financial income | 75/76B | €32 | €60 | +€28 | +86.1% |
| Recurring financial income | 75 | €32 | €60 | +€28 | +86.1% |
| Financial charges | 65/66B | €811 | €585 | -€226 | -27.9% |
| Recurring financial charges | 65 | €811 | €585 | -€226 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,495 | -€11,311 | -€8,816 | -353.4% |
| Income taxes | 67/77 | €368 | €142 | -€226 | -61.4% |
| Profit (loss) for the period | 9904 | -€2,863 | -€11,453 | -€8,590 | -300.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,863 | -€11,453 | -€8,590 | -300.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.