LANG VEN: 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.
LANG VEN
Largest movements
- Tangible fixed assets -€55,038
down €55,038 (-3.8%), from €1.4m to €1.4m
of which Land and buildings: -€46,047
- Debts after one year -€54,401
down €54,401 (-4.1%), from €1.3m to €1.3m
- Profit (loss) carried forward +€17,055
up €17,055 (+33.6%), from -€50,688 to -€33,633
- Current portion of long-term debt -€14,906
down €14,906 (-52.8%), from €28,239 to €13,333
- Gross operating margin +€37,949
up €37,949 (+44.6%), from €85,054 to €123,003
- Other operating charges +€6,398
up €6,398 (+217%), from €2,943 to €9,341
- Financial charges -€5,088
down €5,088 (-12.9%), from €39,487 to €34,399
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 | €1,473,151 | €1,411,955 | -€61,196 | -4.2% |
| Fixed assets | 21/28 | €1,438,349 | €1,383,311 | -€55,038 | -3.8% |
| Tangible fixed assets | 22/27 | €1,438,349 | €1,383,311 | -€55,038 | -3.8% |
| Land and buildings | 22 | €1,386,399 | €1,340,353 | -€46,047 | -3.3% |
| Plant, machinery and equipment | 23 | €18,551 | €14,036 | -€4,515 | -24.3% |
| Furniture and vehicles | 24 | €33,399 | €28,922 | -€4,476 | -13.4% |
| Current assets | 29/58 | €34,802 | €28,643 | -€6,159 | -17.7% |
| Amounts receivable within one year | 40/41 | - | €6,974 | +€6,974 | |
| Trade receivables | 40 | - | €1,974 | +€1,974 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €34,802 | €21,652 | -€13,149 | -37.8% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €1,473,151 | €1,411,955 | -€61,196 | -4.2% |
| Equity | 10/15 | €74,312 | €91,367 | +€17,055 | +23.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,688 | -€33,633 | +€17,055 | +33.6% |
| Amounts payable | 17/49 | €1,398,839 | €1,320,587 | -€78,252 | -5.6% |
| Amounts payable after more than one year | 17 | €1,326,698 | €1,272,297 | -€54,401 | -4.1% |
| Financial debts | 170/4 | €1,326,698 | €1,272,297 | -€54,401 | -4.1% |
| Amounts payable within one year | 42/48 | €53,495 | €26,013 | -€27,482 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €28,239 | €13,333 | -€14,906 | -52.8% |
| Trade debts | 44 | €9,059 | €1,672 | -€7,387 | -81.5% |
| Suppliers | 440/4 | €9,059 | €1,672 | -€7,387 | -81.5% |
| Advances received on contracts in progress | 46 | €7,071 | - | -€7,071 | |
| Taxes, remuneration and social security | 45 | €1,301 | €2,963 | +€1,661 | +128% |
| Taxes | 450/3 | €1,301 | €2,963 | +€1,661 | +128% |
| Other amounts payable | 47/48 | €7,825 | €8,045 | +€220 | +2.8% |
| Accrued charges and deferred income | 492/3 | €18,646 | €22,278 | +€3,632 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,933 | €62,369 | +€436 | +0.7% |
| Other operating charges | 640/8 | €2,943 | €9,341 | +€6,398 | +217% |
| Gross operating margin | 9900 | €85,054 | €123,003 | +€37,949 | +44.6% |
| Operating profit (loss) | 9901 | €20,178 | €51,293 | +€31,115 | +154% |
| Financial income | 75/76B | €100 | €162 | +€62 | +61.6% |
| Recurring financial income | 75 | €100 | €162 | +€62 | +61.6% |
| Financial charges | 65/66B | €39,487 | €34,399 | -€5,088 | -12.9% |
| Recurring financial charges | 65 | €39,487 | €34,399 | -€5,088 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,210 | €17,055 | +€36,265 | |
| Profit (loss) for the period | 9904 | -€19,210 | €17,055 | +€36,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,210 | €17,055 | +€36,265 |
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 19 October 2026 via checked.be.