LANG: what changed
Two fiscal 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.
LANG
Largest movements
- Cash -€65,224
down €65,224 (-33.7%), from €193,816 to €128,592
mainly Trade debts (-€183,372) and Receivables within one year (-€36,666)
- Receivables within one year +€36,666
up €36,666 (+6.8%), from €538,839 to €575,505
of which Other amounts receivable: +€21,083
- Stocks and contracts -€25,615
down €25,615 (-39.2%), from €65,338 to €39,723
- Trade debts -€183,372
down €183,372 (-67.3%), from €272,568 to €89,196
- Reserves +€178,289
up €178,289 (+63.0%), from €283,018 to €461,307
of which Distributable reserves: +€178,289
- Other debts -€17,157
down €17,157 (-75.5%), from €22,715 to €5,558
- Tax, wage and social debts -€16,084
down €16,084 (-79.8%), from €20,157 to €4,073
of which Taxes: -€13,951
- Gross operating margin +€198,105
up €198,105 (+57.7%), from €343,116 to €541,220
- Taxes +€50,613
up €50,613 (+149.2%), from €33,921 to €84,535
- Staff costs +€45,381
up €45,381 (+21.6%), from €210,477 to €255,857
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 | €834,824 | €786,635 | -€48,189 | -5.8% |
| Fixed assets | 21/28 | €29,337 | €28,573 | -€764 | -2.6% |
| Tangible fixed assets | 22/27 | €29,238 | €28,573 | -€665 | -2.3% |
| Plant, machinery and equipment | 23 | €19,285 | €12,714 | -€6,571 | -34.1% |
| Furniture and vehicles | 24 | €3,129 | €6,182 | +€3,052 | +97.5% |
| Other tangible fixed assets | 26 | €6,823 | €9,677 | +€2,854 | +41.8% |
| Financial fixed assets | 28 | €99 | - | -€99 | |
| Current assets | 29/58 | €805,487 | €758,062 | -€47,425 | -5.9% |
| Stocks and contracts in progress | 3 | €65,338 | €39,723 | -€25,615 | -39.2% |
| Stocks | 30/36 | €65,338 | €39,723 | -€25,615 | -39.2% |
| Amounts receivable within one year | 40/41 | €538,839 | €575,505 | +€36,666 | +6.8% |
| Trade receivables | 40 | €312,532 | €328,114 | +€15,582 | +5.0% |
| Other amounts receivable | 41 | €226,308 | €247,391 | +€21,083 | +9.3% |
| Cash at bank and in hand | 54/58 | €193,816 | €128,592 | -€65,224 | -33.7% |
| Deferred charges and accrued income | 490/1 | €7,493 | €14,241 | +€6,748 | +90.1% |
| Total equity and liabilities | 10/49 | €834,824 | €786,635 | -€48,189 | -5.8% |
| Equity | 10/15 | €315,518 | €493,807 | +€178,289 | +56.5% |
| Contributions | 10/11 | €32,500 | €32,500 | = | 0.0% |
| Reserves | 13 | €283,018 | €461,307 | +€178,289 | +63.0% |
| Tax-exempt reserves | 132 | €537 | €537 | = | 0.0% |
| Distributable reserves | 133 | €282,481 | €460,770 | +€178,289 | +63.1% |
| Amounts payable | 17/49 | €519,306 | €292,827 | -€226,478 | -43.6% |
| Amounts payable after more than one year | 17 | €180,000 | €175,000 | -€5,000 | -2.8% |
| Financial debts | 170/4 | €180,000 | €175,000 | -€5,000 | -2.8% |
| Amounts payable within one year | 42/48 | €337,806 | €116,327 | -€221,478 | -65.6% |
| Current portion of amounts payable after more than one year | 42 | €22,365 | €17,500 | -€4,865 | -21.8% |
| Trade debts | 44 | €272,568 | €89,196 | -€183,372 | -67.3% |
| Suppliers | 440/4 | €272,568 | €89,196 | -€183,372 | -67.3% |
| Taxes, remuneration and social security | 45 | €20,157 | €4,073 | -€16,084 | -79.8% |
| Taxes | 450/3 | €15,001 | €1,050 | -€13,951 | -93.0% |
| Remuneration and social security | 454/9 | €5,156 | €3,023 | -€2,133 | -41.4% |
| Other amounts payable | 47/48 | €22,715 | €5,558 | -€17,157 | -75.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €641 | €101,799 | +€101,159 | +15790.7% |
| Remuneration, social security and pensions | 62 | €210,477 | €255,857 | +€45,381 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,765 | €9,876 | -€1,888 | -16.1% |
| Other operating charges | 640/8 | €2,584 | €4,519 | +€1,935 | +74.9% |
| Gross operating margin | 9900 | €343,116 | €541,220 | +€198,105 | +57.7% |
| Operating profit (loss) | 9901 | €118,290 | €270,968 | +€152,678 | +129.1% |
| Financial income | 75/76B | €545 | €3,220 | +€2,675 | +491.1% |
| Recurring financial income | 75 | €545 | €3,220 | +€2,675 | +491.1% |
| Financial charges | 65/66B | €6,531 | €11,364 | +€4,833 | +74.0% |
| Recurring financial charges | 65 | €6,531 | €11,364 | +€4,833 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €112,303 | €262,824 | +€150,521 | +134.0% |
| Income taxes | 67/77 | €33,921 | €84,535 | +€50,613 | +149.2% |
| Profit (loss) for the period | 9904 | €78,382 | €178,289 | +€99,907 | +127.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,382 | €178,289 | +€99,907 | +127.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.