DAP Langens: 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.
DAP Langens
Largest movements
- Current investments +€366,188
new in 2025: €366,188
- Cash -€217,884
down €217,884 (-76.3%), from €285,665 to €67,781
mainly Current investments (-€366,188) and Investment in fixed assets (net) (-€147,282)
- Tangible fixed assets +€54,363
up €54,363 (+6.3%), from €862,825 to €917,188
of which Leasing and similar rights: +€81,931
- Stocks and contracts +€18,501
up €18,501 (+85.0%), from €21,762 to €40,263
- Reserves +€189,997
up €189,997 (+33.9%), from €561,045 to €751,042
- Debts after one year +€25,668
up €25,668 (+5.0%), from €511,687 to €537,355
- Gross operating margin +€130,073
up €130,073 (+40.7%), from €319,601 to €449,674
- Taxes +€37,579
up €37,579 (+84.0%), from €44,723 to €82,301
- Staff costs +€17,344
up €17,344 (+37.8%), from €45,825 to €63,169
- Depreciation +€9,078
up €9,078 (+10.8%), from €84,404 to €93,482
- Financial charges -€5,611
down €5,611 (-22.3%), from €25,151 to €19,539
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 | €1,184,985 | €1,400,251 | +€215,266 | +18.2% |
| Fixed assets | 21/28 | €863,413 | €917,213 | +€53,799 | +6.2% |
| Intangible fixed assets | 21 | €589 | €25 | -€564 | -95.8% |
| Tangible fixed assets | 22/27 | €862,825 | €917,188 | +€54,363 | +6.3% |
| Land and buildings | 22 | €649,059 | €647,132 | -€1,927 | -0.3% |
| Plant, machinery and equipment | 23 | €123,260 | €121,002 | -€2,258 | -1.8% |
| Furniture and vehicles | 24 | €90,506 | €67,124 | -€23,382 | -25.8% |
| Leasing and similar rights | 25 | - | €81,931 | +€81,931 | |
| Current assets | 29/58 | €321,572 | €483,039 | +€161,467 | +50.2% |
| Stocks and contracts in progress | 3 | €21,762 | €40,263 | +€18,501 | +85.0% |
| Stocks | 30/36 | €21,762 | €40,263 | +€18,501 | +85.0% |
| Amounts receivable within one year | 40/41 | €11,991 | €6,280 | -€5,711 | -47.6% |
| Trade receivables | 40 | €4,172 | €6,198 | +€2,027 | +48.6% |
| Other amounts receivable | 41 | €7,819 | €82 | -€7,737 | -99.0% |
| Current investments | 50/53 | - | €366,188 | +€366,188 | |
| Cash at bank and in hand | 54/58 | €285,665 | €67,781 | -€217,884 | -76.3% |
| Deferred charges and accrued income | 490/1 | €2,154 | €2,526 | +€372 | +17.3% |
| Total equity and liabilities | 10/49 | €1,184,985 | €1,400,251 | +€215,266 | +18.2% |
| Equity | 10/15 | €573,445 | €763,442 | +€189,997 | +33.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €561,045 | €751,042 | +€189,997 | +33.9% |
| Distributable reserves | 133 | €561,045 | €751,042 | +€189,997 | +33.9% |
| Amounts payable | 17/49 | €611,540 | €636,809 | +€25,269 | +4.1% |
| Amounts payable after more than one year | 17 | €511,687 | €537,355 | +€25,668 | +5.0% |
| Financial debts | 170/4 | €511,687 | €537,355 | +€25,668 | +5.0% |
| Amounts payable within one year | 42/48 | €98,186 | €99,454 | +€1,268 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €46,587 | €59,997 | +€13,410 | +28.8% |
| Financial debts | 43 | - | €259 | +€259 | |
| Credit institutions | 430/8 | - | €259 | +€259 | |
| Trade debts | 44 | €10,523 | €4,913 | -€5,610 | -53.3% |
| Suppliers | 440/4 | €10,523 | €4,913 | -€5,610 | -53.3% |
| Taxes, remuneration and social security | 45 | €26,268 | €22,866 | -€3,402 | -13.0% |
| Taxes | 450/3 | €14,025 | €7,409 | -€6,615 | -47.2% |
| Remuneration and social security | 454/9 | €12,244 | €15,457 | +€3,213 | +26.2% |
| Other amounts payable | 47/48 | €14,808 | €11,419 | -€3,389 | -22.9% |
| Accrued charges and deferred income | 492/3 | €1,667 | - | -€1,667 | |
| Non-recurring operating income | 76A | €588 | €29,017 | +€28,429 | +4,834% |
| Remuneration, social security and pensions | 62 | €45,825 | €63,169 | +€17,344 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,404 | €93,482 | +€9,078 | +10.8% |
| Other operating charges | 640/8 | €1,909 | €2,597 | +€688 | +36.0% |
| Gross operating margin | 9900 | €319,601 | €449,674 | +€130,073 | +40.7% |
| Operating profit (loss) | 9901 | €187,463 | €290,425 | +€102,963 | +54.9% |
| Financial income | 75/76B | €1,439 | €1,412 | -€27 | -1.9% |
| Recurring financial income | 75 | €1,439 | €1,412 | -€27 | -1.9% |
| Financial charges | 65/66B | €25,151 | €19,539 | -€5,611 | -22.3% |
| Recurring financial charges | 65 | €25,151 | €19,539 | -€5,611 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €163,752 | €272,298 | +€108,547 | +66.3% |
| Income taxes | 67/77 | €44,723 | €82,301 | +€37,579 | +84.0% |
| Profit (loss) for the period | 9904 | €119,029 | €189,997 | +€70,968 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €119,029 | €189,997 | +€70,968 | +59.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.