LANDSCAPE SUPPLY: 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 SUPPLY
Largest movements
- Tangible fixed assets -€21,906
down €21,906 (-67.2%), from €32,585 to €10,679
of which Furniture and vehicles: -€15,800
- Stocks and contracts +€8,636
up €8,636 (+50.3%), from €17,153 to €25,789
- Cash +€2,559
up €2,559 (+12.3%), from €20,780 to €23,339
- Trade debts -€33,100
down €33,100 (-84.4%), from €39,240 to €6,140
- Debts after one year +€22,302
up €22,302 (+324%), from €6,878 to €29,180
- Reserves +€9,220
up €9,220 (+8.9%), from €103,924 to €113,144
of which Distributable reserves: +€11,220
- Tax, wage and social debts -€7,159
no longer reported in 2025 (was €7,159)
- Taxes -€19,537
no longer reported in 2025 (was €19,537)
- Gross operating margin -€19,533
down €19,533 (-49.5%), from €39,494 to €19,961
- Financial charges +€2,640
up €2,640 (+288%), from €917 to €3,557
- Other operating charges +€2,470
up €2,470 (+190%), from €1,303 to €3,773
- Depreciation -€1,282
down €1,282 (-10.7%), from €11,935 to €10,653
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,153 | €171,029 | -€9,124 | -5.1% |
| Fixed assets | 21/28 | €32,585 | €10,679 | -€21,906 | -67.2% |
| Tangible fixed assets | 22/27 | €32,585 | €10,679 | -€21,906 | -67.2% |
| Plant, machinery and equipment | 23 | €9,822 | €3,716 | -€6,106 | -62.2% |
| Furniture and vehicles | 24 | €22,763 | €6,963 | -€15,800 | -69.4% |
| Current assets | 29/58 | €147,568 | €160,349 | +€12,781 | +8.7% |
| Stocks and contracts in progress | 3 | €17,153 | €25,789 | +€8,636 | +50.3% |
| Stocks | 30/36 | €17,153 | €25,789 | +€8,636 | +50.3% |
| Amounts receivable within one year | 40/41 | €109,635 | €111,221 | +€1,586 | +1.4% |
| Trade receivables | 40 | €109,635 | €92,291 | -€17,344 | -15.8% |
| Other amounts receivable | 41 | - | €18,930 | +€18,930 | |
| Cash at bank and in hand | 54/58 | €20,780 | €23,339 | +€2,559 | +12.3% |
| Total equity and liabilities | 10/49 | €180,153 | €171,029 | -€9,124 | -5.1% |
| Equity | 10/15 | €123,924 | €133,144 | +€9,220 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,924 | €113,144 | +€9,220 | +8.9% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €101,924 | €113,144 | +€11,220 | +11.0% |
| Amounts payable | 17/49 | €56,229 | €37,885 | -€18,344 | -32.6% |
| Amounts payable after more than one year | 17 | €6,878 | €29,180 | +€22,302 | +324% |
| Financial debts | 170/4 | €6,878 | €29,180 | +€22,302 | +324% |
| Amounts payable within one year | 42/48 | €49,351 | €8,705 | -€40,646 | -82.4% |
| Current portion of amounts payable after more than one year | 42 | €2,952 | €2,565 | -€387 | -13.1% |
| Trade debts | 44 | €39,240 | €6,140 | -€33,100 | -84.4% |
| Suppliers | 440/4 | €39,240 | €6,140 | -€33,100 | -84.4% |
| Taxes, remuneration and social security | 45 | €7,159 | - | -€7,159 | |
| Taxes | 450/3 | €7,159 | - | -€7,159 | |
| Remuneration, social security and pensions | 62 | €469 | - | -€469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,935 | €10,653 | -€1,282 | -10.7% |
| Other operating charges | 640/8 | €1,303 | €3,773 | +€2,470 | +190% |
| Gross operating margin | 9900 | €39,494 | €19,961 | -€19,533 | -49.5% |
| Operating profit (loss) | 9901 | €25,787 | €5,535 | -€20,252 | -78.5% |
| Financial charges | 65/66B | €917 | €3,557 | +€2,640 | +288% |
| Recurring financial charges | 65 | €917 | €3,557 | +€2,640 | +288% |
| Profit (loss) for the period before taxes | 9903 | €24,870 | €1,978 | -€22,892 | -92.0% |
| Income taxes | 67/77 | €19,537 | - | -€19,537 | |
| Profit (loss) for the period | 9904 | €5,333 | €1,978 | -€3,355 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,333 | €1,978 | -€3,355 | -62.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.