LANGELLA: 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.
LANGELLA
Largest movements
- Current investments +€200,000
up €200,000 (+80.0%), from €250,000 to €450,000
- Receivables within one year +€140,839
up €140,839 (+42.0%), from €335,202 to €476,041
of which Trade receivables: +€140,839
- Reserves +€257,013
up €257,013 (+25.3%), from €1.0m to €1.3m
of which Distributable reserves: +€257,013
- Trade debts +€67,253
up €67,253 (+87.4%), from €76,961 to €144,213
- Tax, wage and social debts +€32,878
up €32,878 (+42.6%), from €77,186 to €110,064
of which Taxes: +€32,579
- Accrued charges and deferred income +€32,832
up €32,832 (+215,861%), from €15 to €32,848
- Current portion of long-term debt -€28,932
down €28,932 (-74.1%), from €39,048 to €10,116
- Gross operating margin +€75,749
up €75,749 (+9.6%), from €790,480 to €866,228
- Staff costs -€42,722
down €42,722 (-13.1%), from €325,142 to €282,421
- Taxes +€32,752
up €32,752 (+25.5%), from €128,217 to €160,969
- Financial income -€10,085
down €10,085 (-66.7%), from €15,131 to €5,046
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 | €1,477,768 | €1,830,020 | +€352,252 | +23.8% |
| Fixed assets | 21/28 | €323,987 | €318,273 | -€5,714 | -1.8% |
| Tangible fixed assets | 22/27 | €318,657 | €312,943 | -€5,714 | -1.8% |
| Land and buildings | 22 | €255,088 | €233,826 | -€21,262 | -8.3% |
| Plant, machinery and equipment | 23 | €15,366 | €16,937 | +€1,571 | +10.2% |
| Furniture and vehicles | 24 | €48,202 | €62,179 | +€13,977 | +29.0% |
| Financial fixed assets | 28 | €5,330 | €5,330 | = | 0.0% |
| Current assets | 29/58 | €1,153,781 | €1,511,748 | +€357,966 | +31.0% |
| Stocks and contracts in progress | 3 | €186,775 | €198,957 | +€12,182 | +6.5% |
| Stocks | 30/36 | €186,775 | €198,957 | +€12,182 | +6.5% |
| Amounts receivable within one year | 40/41 | €335,202 | €476,041 | +€140,839 | +42.0% |
| Trade receivables | 40 | €91,396 | €232,234 | +€140,839 | +154% |
| Other amounts receivable | 41 | €243,806 | €243,806 | = | 0.0% |
| Current investments | 50/53 | €250,000 | €450,000 | +€200,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €360,322 | €375,727 | +€15,405 | +4.3% |
| Deferred charges and accrued income | 490/1 | €21,483 | €11,024 | -€10,459 | -48.7% |
| Total equity and liabilities | 10/49 | €1,477,768 | €1,830,020 | +€352,252 | +23.8% |
| Equity | 10/15 | €1,077,707 | €1,334,721 | +€257,013 | +23.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,016,207 | €1,273,221 | +€257,013 | +25.3% |
| Non-distributable reserves | 130/1 | €30,900 | €30,900 | = | 0.0% |
| Legal reserve | 130 | €30,900 | €30,900 | = | 0.0% |
| Distributable reserves | 133 | €985,307 | €1,242,321 | +€257,013 | +26.1% |
| Amounts payable | 17/49 | €400,061 | €495,299 | +€95,239 | +23.8% |
| Amounts payable after more than one year | 17 | €45,533 | €35,417 | -€10,116 | -22.2% |
| Financial debts | 170/4 | €45,533 | €35,417 | -€10,116 | -22.2% |
| Amounts payable within one year | 42/48 | €354,512 | €427,034 | +€72,522 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €39,048 | €10,116 | -€28,932 | -74.1% |
| Trade debts | 44 | €76,961 | €144,213 | +€67,253 | +87.4% |
| Suppliers | 440/4 | €76,961 | €144,213 | +€67,253 | +87.4% |
| Taxes, remuneration and social security | 45 | €77,186 | €110,064 | +€32,878 | +42.6% |
| Taxes | 450/3 | €31,415 | €63,994 | +€32,579 | +104% |
| Remuneration and social security | 454/9 | €45,771 | €46,070 | +€299 | +0.7% |
| Other amounts payable | 47/48 | €161,317 | €162,641 | +€1,324 | +0.8% |
| Accrued charges and deferred income | 492/3 | €15 | €32,848 | +€32,832 | +215,861% |
| Remuneration, social security and pensions | 62 | €325,142 | €282,421 | -€42,722 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,521 | €57,752 | +€6,231 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,864 | - | +€4,864 | |
| Other operating charges | 640/8 | €19,166 | €12,956 | -€6,210 | -32.4% |
| Gross operating margin | 9900 | €790,480 | €866,228 | +€75,749 | +9.6% |
| Operating profit (loss) | 9901 | €399,514 | €513,100 | +€113,586 | +28.4% |
| Financial income | 75/76B | €15,131 | €5,046 | -€10,085 | -66.7% |
| Recurring financial income | 75 | €15,131 | €5,046 | -€10,085 | -66.7% |
| Financial charges | 65/66B | €9,235 | €11,513 | +€2,278 | +24.7% |
| Recurring financial charges | 65 | €9,235 | €11,513 | +€2,278 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €405,411 | €506,633 | +€101,223 | +25.0% |
| Income taxes | 67/77 | €128,217 | €160,969 | +€32,752 | +25.5% |
| Profit (loss) for the period | 9904 | €277,194 | €345,665 | +€68,471 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €277,194 | €345,665 | +€68,471 | +24.7% |
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 25 October 2026 via checked.be.