A. & P. LANGERS: what changed
What changed
A. & P. LANGERS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€32,391
2024 · €4,137+€28,254
Equity
€154,840
2024 · €122,449+€32,391
Cash
€152,947
2024 · €118,999+€33,948
Balance sheet total
€245,848
2024 · €145,477+€100,372
Largest movements
Assets
- Tangible fixed assets +€59,883
up €59,883 (+310%), from €19,291 to €79,174
of which Other tangible fixed assets: +€51,590
- Cash +€33,948
up €33,948 (+28.5%), from €118,999 to €152,947
mainly Debts after one year (+€32,652) and Net result for the year (+€32,391)
- Deferred charges and accrued income +€3,351
up €3,351 (+2,817%), from €119 to €3,470
- Financial fixed assets +€3,000
up €3,000 (+3,105%), from €97 to €3,097
Equity and liabilities
- Debts after one year +€32,652
new in 2025: €32,652
- Reserves +€32,391
up €32,391 (+31.2%), from €103,849 to €136,240
- Other debts +€10,000
new in 2025: €10,000
- Current portion of long-term debt +€9,597
new in 2025: €9,597
- Tax, wage and social debts +€8,701
up €8,701 (+70.0%), from €12,437 to €21,138
of which Taxes: +€13,749
Income statement
- Gross operating margin +€68,002
up €68,002 (+65.2%), from €104,263 to €172,265
- Staff costs +€19,695
up €19,695 (+22.1%), from €89,109 to €108,805
- Taxes +€15,363
up €15,363 (+929%), from €1,653 to €17,016
- Depreciation +€3,073
up €3,073 (+38.1%), from €8,072 to €11,145
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,137
Gross operating margin
+€68,002
Staff costs
-€19,695
Depreciation
-€3,073
Other operating charges
-€223
Financial income
-€152
Financial charges
-€1,243
Taxes
-€15,363
Result 2025
€32,391
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€65,727
Investment
-€74,029
Financing
+€42,249
Cash 2024
€118,999
From operations (derived)
+€65,727
Net result for the year
+€32,391
Depreciation
+€11,145
Stocks and contracts
+€345
Receivables within one year
-€535
Deferred charges and accrued income
-€3,351
Trade debts
+€6,680
Tax, wage and social debts
+€8,701
Advances received
+€350
Other debts
+€10,000
Investment (derived)
-€74,029
Investment in fixed assets (net)
-€74,029
Financing
+€42,249
Debts after one year
+€32,652
Current portion of long-term debt
+€9,597
Cash 2025
€152,947
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,477 | €245,848 | +€100,372 | +69.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €19,388 | €82,271 | +€62,883 | +324% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €19,291 | €79,174 | +€59,883 | +310% |
| Plant, machinery and equipment | 23 | €11,237 | €5,994 | -€5,243 | -46.7% |
| Furniture and vehicles | 24 | €3,387 | €16,923 | +€13,536 | +400% |
| Other tangible fixed assets | 26 | €4,667 | €56,257 | +€51,590 | +1,105% |
| Financial fixed assets | 28 | €97 | €3,097 | +€3,000 | +3,105% |
| Current assets | 29/58 | €126,089 | €163,578 | +€37,489 | +29.7% |
| Stocks and contracts in progress | 3 | €3,893 | €3,548 | -€345 | -8.9% |
| Stocks | 30/36 | €3,893 | €3,548 | -€345 | -8.9% |
| Amounts receivable within one year | 40/41 | €3,077 | €3,612 | +€535 | +17.4% |
| Trade receivables | 40 | €0 | €2,251 | +€2,251 | |
| Other amounts receivable | 41 | €3,077 | €1,361 | -€1,717 | -55.8% |
| Cash at bank and in hand | 54/58 | €118,999 | €152,947 | +€33,948 | +28.5% |
| Deferred charges and accrued income | 490/1 | €119 | €3,470 | +€3,351 | +2,817% |
| Total equity and liabilities | 10/49 | €145,477 | €245,848 | +€100,372 | +69.0% |
| Equity | 10/15 | €122,449 | €154,840 | +€32,391 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,849 | €136,240 | +€32,391 | +31.2% |
| Distributable reserves | 133 | €103,849 | €136,240 | +€32,391 | +31.2% |
| Amounts payable | 17/49 | €23,028 | €91,009 | +€67,981 | +295% |
| Amounts payable after more than one year | 17 | - | €32,652 | +€32,652 | |
| Financial debts | 170/4 | - | €32,652 | +€32,652 | |
| Amounts payable within one year | 42/48 | €23,028 | €58,357 | +€35,329 | +153% |
| Current portion of amounts payable after more than one year | 42 | - | €9,597 | +€9,597 | |
| Trade debts | 44 | €10,406 | €17,086 | +€6,680 | +64.2% |
| Suppliers | 440/4 | €10,406 | €17,086 | +€6,680 | +64.2% |
| Advances received on contracts in progress | 46 | €185 | €535 | +€350 | +190% |
| Taxes, remuneration and social security | 45 | €12,437 | €21,138 | +€8,701 | +70.0% |
| Taxes | 450/3 | €4,035 | €17,784 | +€13,749 | +341% |
| Remuneration and social security | 454/9 | €8,402 | €3,354 | -€5,047 | -60.1% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €89,109 | €108,805 | +€19,695 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,072 | €11,145 | +€3,073 | +38.1% |
| Other operating charges | 640/8 | €1,291 | €1,513 | +€223 | +17.3% |
| Gross operating margin | 9900 | €104,263 | €172,265 | +€68,002 | +65.2% |
| Operating profit (loss) | 9901 | €5,790 | €50,802 | +€45,011 | +777% |
| Financial income | 75/76B | €236 | €84 | -€152 | -64.4% |
| Recurring financial income | 75 | €236 | €84 | -€152 | -64.4% |
| Financial charges | 65/66B | €236 | €1,479 | +€1,243 | +528% |
| Recurring financial charges | 65 | €236 | €1,479 | +€1,243 | +528% |
| Profit (loss) for the period before taxes | 9903 | €5,790 | €49,407 | +€43,617 | +753% |
| Income taxes | 67/77 | €1,653 | €17,016 | +€15,363 | +929% |
| Profit (loss) for the period | 9904 | €4,137 | €32,391 | +€28,254 | +683% |
| Profit (loss) for the period to be appropriated | 9905 | €4,137 | €32,391 | +€28,254 | +683% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.