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 -€67,228
down €67,228 (-36.8%), from €182,824 to €115,596
mainly Contributions, distributions and other (-€48,726) and Receivables within one year (-€46,680)
- Receivables within one year +€46,680
up €46,680 (+1387.8%), from €3,364 to €50,043
of which Other amounts receivable: +€45,451
- Tangible fixed assets +€19,239
up €19,239 (+315.6%), from €6,095 to €25,335
of which Plant, machinery and equipment: +€20,817
- Tax, wage and social debts -€18,545
down €18,545 (-71.7%), from €25,854 to €7,309
- Debts after one year +€13,538
new in 2025: €13,538
- Current portion of long-term debt +€7,789
new in 2025: €7,789
- Other debts -€3,634
down €3,634 (-2.3%), from €160,998 to €157,364
- Gross operating margin -€18,014
down €18,014 (-21.2%), from €85,040 to €67,025
- Taxes -€5,451
down €5,451 (-32.8%), from €16,636 to €11,185
- Depreciation +€4,641
up €4,641 (+325.3%), from €1,427 to €6,068
- Financial income +€1,772
up €1,772 (+2345.4%), from €76 to €1,848
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 | €192,478 | €191,171 | -€1,306 | -0.7% |
| Fixed assets | 21/28 | €6,095 | €25,335 | +€19,239 | +315.6% |
| Tangible fixed assets | 22/27 | €6,095 | €25,335 | +€19,239 | +315.6% |
| Plant, machinery and equipment | 23 | - | €20,817 | +€20,817 | |
| Furniture and vehicles | 24 | €6,095 | €4,518 | -€1,578 | -25.9% |
| Current assets | 29/58 | €186,382 | €165,836 | -€20,546 | -11.0% |
| Amounts receivable within one year | 40/41 | €3,364 | €50,043 | +€46,680 | +1387.8% |
| Trade receivables | 40 | - | €1,229 | +€1,229 | |
| Other amounts receivable | 41 | €3,364 | €48,815 | +€45,451 | +1351.3% |
| Cash at bank and in hand | 54/58 | €182,824 | €115,596 | -€67,228 | -36.8% |
| Deferred charges and accrued income | 490/1 | €194 | €197 | +€3 | +1.3% |
| Total equity and liabilities | 10/49 | €192,478 | €191,171 | -€1,306 | -0.7% |
| Equity | 10/15 | €500 | €500 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €191,978 | €190,671 | -€1,306 | -0.7% |
| Amounts payable after more than one year | 17 | - | €13,538 | +€13,538 | |
| Financial debts | 170/4 | - | €13,538 | +€13,538 | |
| Amounts payable within one year | 42/48 | €191,978 | €177,133 | -€14,844 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,789 | +€7,789 | |
| Trade debts | 44 | €4,695 | €4,671 | -€24 | -0.5% |
| Suppliers | 440/4 | €4,695 | €4,671 | -€24 | -0.5% |
| Advances received on contracts in progress | 46 | €430 | - | -€430 | |
| Taxes, remuneration and social security | 45 | €25,854 | €7,309 | -€18,545 | -71.7% |
| Taxes | 450/3 | €25,854 | €7,309 | -€18,545 | -71.7% |
| Other amounts payable | 47/48 | €160,998 | €157,364 | -€3,634 | -2.3% |
| Non-recurring operating income | 76A | - | €430 | +€430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €6,068 | +€4,641 | +325.3% |
| Other operating charges | 640/8 | €23 | €554 | +€532 | +2345.3% |
| Gross operating margin | 9900 | €85,040 | €67,025 | -€18,014 | -21.2% |
| Operating profit (loss) | 9901 | €83,590 | €60,403 | -€23,187 | -27.7% |
| Financial income | 75/76B | €76 | €1,848 | +€1,772 | +2345.4% |
| Recurring financial income | 75 | €76 | €1,848 | +€1,772 | +2345.4% |
| Financial charges | 65/66B | €1,661 | €2,340 | +€679 | +40.9% |
| Recurring financial charges | 65 | €1,661 | €2,340 | +€679 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €82,004 | €59,911 | -€22,093 | -26.9% |
| Income taxes | 67/77 | €16,636 | €11,185 | -€5,451 | -32.8% |
| Profit (loss) for the period | 9904 | €65,368 | €48,726 | -€16,642 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,368 | €48,726 | -€16,642 | -25.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.