LANGBOS: 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.
LANGBOS
Largest movements
- Receivables within one year -€72,461
down €72,461 (-82.5%), from €87,799 to €15,338
of which Other amounts receivable: -€75,068
- Cash +€12,024
up €12,024 (+706.0%), from €1,703 to €13,727
mainly Receivables within one year (+€72,461) and Other debts (+€14,911)
- Profit (loss) carried forward -€80,302
down €80,302 (-96.9%), from €82,873 to €2,571
- Other debts +€14,911
new in 2025: €14,911
- Tax, wage and social debts +€12,000
new in 2025: €12,000
- Short-term financial debts -€3,943
no longer reported in 2025 (was €3,943)
- Trade debts -€2,279
no longer reported in 2025 (was €2,279)
- Gross operating margin -€4,511
down €4,511 (-94.9%), from €4,751 to €240
- Taxes -€1,027
down €1,027, from €780 to -€247
- Depreciation -€416
down €416 (-59.7%), from €697 to €281
- Financial charges -€372
down €372 (-62.3%), from €597 to €225
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 | €94,095 | €34,482 | -€59,613 | -63.4% |
| Fixed assets | 21/28 | €3,931 | €4,640 | +€709 | +18.0% |
| Tangible fixed assets | 22/27 | €331 | €1,040 | +€709 | +214.2% |
| Plant, machinery and equipment | 23 | €124 | €49 | -€75 | -60.5% |
| Furniture and vehicles | 24 | €207 | €991 | +€784 | +378.7% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €90,164 | €29,842 | -€60,322 | -66.9% |
| Amounts receivable within one year | 40/41 | €87,799 | €15,338 | -€72,461 | -82.5% |
| Trade receivables | 40 | - | €2,607 | +€2,607 | |
| Other amounts receivable | 41 | €87,799 | €12,731 | -€75,068 | -85.5% |
| Cash at bank and in hand | 54/58 | €1,703 | €13,727 | +€12,024 | +706.0% |
| Deferred charges and accrued income | 490/1 | €662 | €777 | +€115 | +17.4% |
| Total equity and liabilities | 10/49 | €94,095 | €34,482 | -€59,613 | -63.4% |
| Equity | 10/15 | €87,873 | €7,571 | -€80,302 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,873 | €2,571 | -€80,302 | -96.9% |
| Amounts payable | 17/49 | €6,222 | €26,911 | +€20,689 | +332.5% |
| Amounts payable within one year | 42/48 | €6,222 | €26,911 | +€20,689 | +332.5% |
| Financial debts | 43 | €3,943 | - | -€3,943 | |
| Credit institutions | 430/8 | €3,943 | - | -€3,943 | |
| Trade debts | 44 | €2,279 | - | -€2,279 | |
| Suppliers | 440/4 | €2,279 | - | -€2,279 | |
| Taxes, remuneration and social security | 45 | - | €12,000 | +€12,000 | |
| Taxes | 450/3 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | - | €14,911 | +€14,911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €281 | -€416 | -59.7% |
| Other operating charges | 640/8 | €272 | €299 | +€27 | +9.9% |
| Gross operating margin | 9900 | €4,751 | €240 | -€4,511 | -94.9% |
| Operating profit (loss) | 9901 | €3,782 | -€340 | -€4,122 | |
| Financial income | 75/76B | €39 | €16 | -€23 | -59.0% |
| Recurring financial income | 75 | €39 | €16 | -€23 | -59.0% |
| Financial charges | 65/66B | €597 | €225 | -€372 | -62.3% |
| Recurring financial charges | 65 | €597 | €225 | -€372 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €3,224 | -€549 | -€3,773 | |
| Income taxes | 67/77 | €780 | -€247 | -€1,027 | |
| Profit (loss) for the period | 9904 | €2,444 | -€302 | -€2,746 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,444 | -€302 | -€2,746 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.