ELEVAGE DE LONGCHAMPS: 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.
ELEVAGE DE LONGCHAMPS
Largest movements
- Tangible fixed assets -€93,878
down €93,878 (-25.9%), from €362,378 to €268,501
of which Furniture and vehicles: -€68,070
- Receivables within one year -€17,986
down €17,986 (-71.4%), from €25,191 to €7,205
of which Trade receivables: -€20,961
- Cash -€11,889
down €11,889 (-91.3%), from €13,028 to €1,138
mainly Net result for the year (-€123,852) and Trade debts (-€12,028)
- Deferred charges and accrued income +€5,196
up €5,196 (+301.2%), from €1,725 to €6,921
- Profit (loss) carried forward -€123,852
down €123,852 (-56.3%), from -€219,847 to -€343,699
- Other debts +€17,448
up €17,448 (+3.8%), from €458,115 to €475,563
- Trade debts -€12,028
down €12,028 (-47.0%), from €25,586 to €13,558
- Gross operating margin -€247,222
down €247,222, from €228,201 to -€19,020
- Depreciation +€25,768
up €25,768 (+33.9%), from €76,063 to €101,831
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 | €459,822 | €340,765 | -€119,057 | -25.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €362,378 | €268,501 | -€93,878 | -25.9% |
| Tangible fixed assets | 22/27 | €362,378 | €268,501 | -€93,878 | -25.9% |
| Plant, machinery and equipment | 23 | €104,348 | €78,770 | -€25,578 | -24.5% |
| Furniture and vehicles | 24 | €257,112 | €189,042 | -€68,070 | -26.5% |
| Other tangible fixed assets | 26 | €919 | €689 | -€230 | -25.0% |
| Current assets | 29/58 | €97,444 | €72,265 | -€25,179 | -25.8% |
| Stocks and contracts in progress | 3 | €57,500 | €57,000 | -€500 | -0.9% |
| Stocks | 30/36 | €57,500 | €57,000 | -€500 | -0.9% |
| Amounts receivable within one year | 40/41 | €25,191 | €7,205 | -€17,986 | -71.4% |
| Trade receivables | 40 | €24,396 | €3,435 | -€20,961 | -85.9% |
| Other amounts receivable | 41 | €795 | €3,770 | +€2,975 | +374.3% |
| Cash at bank and in hand | 54/58 | €13,028 | €1,138 | -€11,889 | -91.3% |
| Deferred charges and accrued income | 490/1 | €1,725 | €6,921 | +€5,196 | +301.2% |
| Total equity and liabilities | 10/49 | €459,822 | €340,765 | -€119,057 | -25.9% |
| Equity | 10/15 | -€199,847 | -€323,699 | -€123,852 | -62.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,847 | -€343,699 | -€123,852 | -56.3% |
| Amounts payable | 17/49 | €659,669 | €664,464 | +€4,795 | +0.7% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €484,669 | €489,464 | +€4,795 | +1.0% |
| Trade debts | 44 | €25,586 | €13,558 | -€12,028 | -47.0% |
| Suppliers | 440/4 | €25,586 | €13,558 | -€12,028 | -47.0% |
| Taxes, remuneration and social security | 45 | €968 | €343 | -€625 | -64.6% |
| Taxes | 450/3 | €968 | €343 | -€625 | -64.6% |
| Other amounts payable | 47/48 | €458,115 | €475,563 | +€17,448 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,063 | €101,831 | +€25,768 | +33.9% |
| Other operating charges | 640/8 | €1,276 | €2,627 | +€1,351 | +105.9% |
| Gross operating margin | 9900 | €228,201 | -€19,020 | -€247,222 | |
| Operating profit (loss) | 9901 | €150,863 | -€123,478 | -€274,341 | |
| Financial income | 75/76B | €487 | €250 | -€237 | -48.6% |
| Recurring financial income | 75 | €487 | €250 | -€237 | -48.6% |
| Financial charges | 65/66B | €852 | €624 | -€228 | -26.8% |
| Recurring financial charges | 65 | €852 | €624 | -€228 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €150,498 | -€123,852 | -€274,349 | |
| Profit (loss) for the period | 9904 | €150,498 | -€123,852 | -€274,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €150,498 | -€123,852 | -€274,349 |
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 12 October 2026 via checked.be.