DE LONGIE: 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.
DE LONGIE
Largest movements
- Cash -€54,474
down €54,474 (-74.5%), from €73,124 to €18,650
mainly Investment in fixed assets (net) (-€56,771) and Receivables within one year (-€36,663)
- Tangible fixed assets +€39,964
up €39,964 (+49.0%), from €81,534 to €121,498
of which Furniture and vehicles: +€40,843
- Receivables within one year +€36,663
up €36,663 (+181%), from €20,256 to €56,919
of which Trade receivables: +€27,986
- Debts after one year +€18,413
up €18,413 (+349%), from €5,282 to €23,695
- Tax, wage and social debts -€6,626
down €6,626 (-91.5%), from €7,240 to €614
- Current portion of long-term debt +€6,369
up €6,369 (+62.3%), from €10,218 to €16,587
- Other debts +€2,206
up €2,206 (+3.9%), from €56,486 to €58,692
- Gross operating margin -€5,898
down €5,898 (-20.4%), from €28,963 to €23,065
- Taxes -€3,060
down €3,060 (-89.1%), from €3,433 to €373
- Depreciation +€568
up €568 (+3.5%), from €16,239 to €16,807
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 | €184,332 | €207,445 | +€23,113 | +12.5% |
| Fixed assets | 21/28 | €81,669 | €121,633 | +€39,964 | +48.9% |
| Tangible fixed assets | 22/27 | €81,534 | €121,498 | +€39,964 | +49.0% |
| Land and buildings | 22 | €1,964 | €5,937 | +€3,973 | +202% |
| Plant, machinery and equipment | 23 | €10,041 | €7,677 | -€2,364 | -23.5% |
| Furniture and vehicles | 24 | €37,343 | €78,186 | +€40,843 | +109% |
| Other tangible fixed assets | 26 | €32,186 | €29,698 | -€2,488 | -7.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €102,663 | €85,812 | -€16,851 | -16.4% |
| Stocks and contracts in progress | 3 | €8,390 | €7,595 | -€795 | -9.5% |
| Stocks | 30/36 | €8,390 | €7,595 | -€795 | -9.5% |
| Amounts receivable within one year | 40/41 | €20,256 | €56,919 | +€36,663 | +181% |
| Trade receivables | 40 | €18,381 | €46,367 | +€27,986 | +152% |
| Other amounts receivable | 41 | €1,875 | €10,552 | +€8,677 | +463% |
| Cash at bank and in hand | 54/58 | €73,124 | €18,650 | -€54,474 | -74.5% |
| Deferred charges and accrued income | 490/1 | €893 | €2,648 | +€1,755 | +197% |
| Total equity and liabilities | 10/49 | €184,332 | €207,445 | +€23,113 | +12.5% |
| Equity | 10/15 | €100,225 | €102,137 | +€1,912 | +1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €80,225 | €82,137 | +€1,912 | +2.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €78,225 | €80,137 | +€1,912 | +2.4% |
| Amounts payable | 17/49 | €84,107 | €105,308 | +€21,201 | +25.2% |
| Amounts payable after more than one year | 17 | €5,282 | €23,695 | +€18,413 | +349% |
| Financial debts | 170/4 | €5,282 | €23,695 | +€18,413 | +349% |
| Amounts payable within one year | 42/48 | €78,825 | €81,613 | +€2,788 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €10,218 | €16,587 | +€6,369 | +62.3% |
| Financial debts | 43 | €42 | €10 | -€32 | -76.2% |
| Credit institutions | 430/8 | €42 | €10 | -€32 | -76.2% |
| Trade debts | 44 | €4,839 | €5,710 | +€871 | +18.0% |
| Suppliers | 440/4 | €4,839 | €5,710 | +€871 | +18.0% |
| Taxes, remuneration and social security | 45 | €7,240 | €614 | -€6,626 | -91.5% |
| Taxes | 450/3 | €7,240 | €614 | -€6,626 | -91.5% |
| Other amounts payable | 47/48 | €56,486 | €58,692 | +€2,206 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,239 | €16,807 | +€568 | +3.5% |
| Other operating charges | 640/8 | €2,088 | €2,214 | +€126 | +6.0% |
| Gross operating margin | 9900 | €28,963 | €23,065 | -€5,898 | -20.4% |
| Operating profit (loss) | 9901 | €10,636 | €4,044 | -€6,592 | -62.0% |
| Financial income | 75/76B | €113 | €62 | -€51 | -45.1% |
| Recurring financial income | 75 | €113 | €62 | -€51 | -45.1% |
| Financial charges | 65/66B | €1,099 | €988 | -€111 | -10.1% |
| Recurring financial charges | 65 | €1,099 | €988 | -€111 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €9,650 | €3,118 | -€6,532 | -67.7% |
| Income taxes | 67/77 | €3,433 | €373 | -€3,060 | -89.1% |
| Profit (loss) for the period | 9904 | €6,217 | €2,745 | -€3,472 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,217 | €2,745 | -€3,472 | -55.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.