BOUWONDERNEMING LANGERAERT: 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.
BOUWONDERNEMING LANGERAERT
Largest movements
- Receivables within one year -€104,569
down €104,569 (-49.3%), from €212,309 to €107,740
of which Trade receivables: -€90,471
- Cash +€42,043
up €42,043 (+459%), from €9,150 to €51,193
mainly Receivables within one year (+€104,569) and Depreciation (+€45,973)
- Tangible fixed assets +€14,670
up €14,670 (+10.0%), from €146,702 to €161,372
of which Furniture and vehicles: +€38,879
- Trade debts -€78,072
down €78,072 (-50.5%), from €154,501 to €76,429
- Short-term financial debts -€34,973
down €34,973 (-99.5%), from €35,143 to €170
- Reserves +€30,011
up €30,011 (+35.0%), from €85,759 to €115,770
- Debts after one year +€16,605
up €16,605 (+27.7%), from €59,995 to €76,600
- Current portion of long-term debt +€12,131
up €12,131 (+42.9%), from €28,264 to €40,395
- Gross operating margin +€44,203
up €44,203 (+22.1%), from €199,945 to €244,148
- Staff costs +€20,884
up €20,884 (+17.6%), from €118,890 to €139,773
- Taxes +€10,879
up €10,879 (+202%), from €5,384 to €16,263
- Other operating charges -€8,612
down €8,612 (-82.2%), from €10,479 to €1,868
- Depreciation -€5,359
down €5,359 (-10.4%), from €51,332 to €45,973
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 | €374,441 | €323,992 | -€50,449 | -13.5% |
| Fixed assets | 21/28 | €146,837 | €161,507 | +€14,670 | +10.0% |
| Tangible fixed assets | 22/27 | €146,702 | €161,372 | +€14,670 | +10.0% |
| Plant, machinery and equipment | 23 | €39,294 | €33,295 | -€5,999 | -15.3% |
| Furniture and vehicles | 24 | €61,874 | €100,753 | +€38,879 | +62.8% |
| Leasing and similar rights | 25 | €45,533 | €27,323 | -€18,210 | -40.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €227,604 | €162,485 | -€65,119 | -28.6% |
| Stocks and contracts in progress | 3 | €5,154 | €2,335 | -€2,819 | -54.7% |
| Stocks | 30/36 | €5,154 | €2,335 | -€2,819 | -54.7% |
| Amounts receivable within one year | 40/41 | €212,309 | €107,740 | -€104,569 | -49.3% |
| Trade receivables | 40 | €184,259 | €93,788 | -€90,471 | -49.1% |
| Other amounts receivable | 41 | €28,050 | €13,952 | -€14,098 | -50.3% |
| Cash at bank and in hand | 54/58 | €9,150 | €51,193 | +€42,043 | +459% |
| Deferred charges and accrued income | 490/1 | €992 | €1,218 | +€226 | +22.8% |
| Total equity and liabilities | 10/49 | €374,441 | €323,992 | -€50,449 | -13.5% |
| Equity | 10/15 | €86,759 | €116,770 | +€30,011 | +34.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €85,759 | €115,770 | +€30,011 | +35.0% |
| Distributable reserves | 133 | €85,759 | €115,770 | +€30,011 | +35.0% |
| Amounts payable | 17/49 | €287,682 | €207,222 | -€80,460 | -28.0% |
| Amounts payable after more than one year | 17 | €59,995 | €76,600 | +€16,605 | +27.7% |
| Financial debts | 170/4 | €59,995 | €76,600 | +€16,605 | +27.7% |
| Amounts payable within one year | 42/48 | €227,688 | €129,462 | -€98,225 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €28,264 | €40,395 | +€12,131 | +42.9% |
| Financial debts | 43 | €35,143 | €170 | -€34,973 | -99.5% |
| Credit institutions | 430/8 | €35,143 | €170 | -€34,973 | -99.5% |
| Trade debts | 44 | €154,501 | €76,429 | -€78,072 | -50.5% |
| Suppliers | 440/4 | €154,501 | €76,429 | -€78,072 | -50.5% |
| Taxes, remuneration and social security | 45 | €9,519 | €11,969 | +€2,451 | +25.7% |
| Taxes | 450/3 | €7,692 | €11,867 | +€4,175 | +54.3% |
| Remuneration and social security | 454/9 | €1,827 | €102 | -€1,724 | -94.4% |
| Other amounts payable | 47/48 | €261 | €499 | +€238 | +91.4% |
| Accrued charges and deferred income | 492/3 | - | €1,160 | +€1,160 | |
| Remuneration, social security and pensions | 62 | €118,890 | €139,773 | +€20,884 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,332 | €45,973 | -€5,359 | -10.4% |
| Other operating charges | 640/8 | €10,479 | €1,868 | -€8,612 | -82.2% |
| Non-recurring operating charges | 66A | - | €2,079 | +€2,079 | |
| Gross operating margin | 9900 | €199,945 | €244,148 | +€44,203 | +22.1% |
| Operating profit (loss) | 9901 | €19,244 | €54,455 | +€35,211 | +183% |
| Financial income | 75/76B | €174 | €322 | +€148 | +85.2% |
| Recurring financial income | 75 | €174 | €322 | +€148 | +85.2% |
| Financial charges | 65/66B | €9,164 | €8,503 | -€661 | -7.2% |
| Recurring financial charges | 65 | €9,164 | €8,503 | -€661 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €10,254 | €46,275 | +€36,020 | +351% |
| Income taxes | 67/77 | €5,384 | €16,263 | +€10,879 | +202% |
| Profit (loss) for the period | 9904 | €4,870 | €30,011 | +€25,141 | +516% |
| Profit (loss) for the period to be appropriated | 9905 | €4,870 | €30,011 | +€25,141 | +516% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.