LND CONCEPT: 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.
LND CONCEPT
Largest movements
- Stocks and contracts +€5,100
up €5,100 (+182.1%), from €2,800 to €7,900
- Cash +€2,690
up €2,690 (+240.3%), from €1,119 to €3,809
mainly Net result for the year (+€16,582) and Trade debts (+€1,243)
- Receivables within one year +€1,987
up €1,987 (+31.2%), from €6,378 to €8,366
of which Trade receivables: +€1,442
- Profit (loss) carried forward +€16,582
up €16,582, from -€3,838 to €12,744
- Other debts -€4,198
down €4,198 (-71.2%), from €5,899 to €1,701
- Tax, wage and social debts -€3,850
down €3,850 (-78.1%), from €4,930 to €1,080
- Trade debts +€1,243
up €1,243 (+405.1%), from €307 to €1,550
- Gross operating margin +€13,276
up €13,276 (+266.6%), from €4,980 to €18,256
- Other operating charges +€979
up €979 (+250.8%), from €390 to €1,369
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 | €10,298 | €20,075 | +€9,778 | +95.0% |
| Current assets | 29/58 | €10,298 | €20,075 | +€9,778 | +95.0% |
| Stocks and contracts in progress | 3 | €2,800 | €7,900 | +€5,100 | +182.1% |
| Stocks | 30/36 | €2,800 | €7,900 | +€5,100 | +182.1% |
| Amounts receivable within one year | 40/41 | €6,378 | €8,366 | +€1,987 | +31.2% |
| Trade receivables | 40 | €5,390 | €6,833 | +€1,442 | +26.8% |
| Other amounts receivable | 41 | €988 | €1,533 | +€545 | +55.2% |
| Cash at bank and in hand | 54/58 | €1,119 | €3,809 | +€2,690 | +240.3% |
| Total equity and liabilities | 10/49 | €10,298 | €20,075 | +€9,778 | +95.0% |
| Equity | 10/15 | -€838 | €15,744 | +€16,582 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,838 | €12,744 | +€16,582 | |
| Amounts payable | 17/49 | €11,136 | €4,331 | -€6,805 | -61.1% |
| Amounts payable within one year | 42/48 | €11,136 | €4,331 | -€6,805 | -61.1% |
| Trade debts | 44 | €307 | €1,550 | +€1,243 | +405.1% |
| Suppliers | 440/4 | €307 | €1,550 | +€1,243 | +405.1% |
| Taxes, remuneration and social security | 45 | €4,930 | €1,080 | -€3,850 | -78.1% |
| Remuneration and social security | 454/9 | €4,930 | €1,080 | -€3,850 | -78.1% |
| Other amounts payable | 47/48 | €5,899 | €1,701 | -€4,198 | -71.2% |
| Other operating charges | 640/8 | €390 | €1,369 | +€979 | +250.8% |
| Gross operating margin | 9900 | €4,980 | €18,256 | +€13,276 | +266.6% |
| Operating profit (loss) | 9901 | €4,590 | €16,887 | +€12,297 | +267.9% |
| Financial charges | 65/66B | €153 | €305 | +€151 | +98.7% |
| Recurring financial charges | 65 | €153 | €305 | +€151 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €4,436 | €16,582 | +€12,146 | +273.8% |
| Profit (loss) for the period | 9904 | €4,436 | €16,582 | +€12,146 | +273.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,436 | €16,582 | +€12,146 | +273.8% |
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 2 October 2026 via checked.be.