Langendries: 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.
Langendries
Largest movements
- Cash +€228,858
up €228,858 (+147.0%), from €155,646 to €384,504
mainly Current investments (+€190,784) and Receivables after one year (+€111,500)
- Current investments -€190,784
down €190,784 (-91.0%), from €209,613 to €18,828
- Receivables after one year -€111,500
no longer reported in 2025 (was €111,500)
of which Trade receivables: -€71,500
- Receivables within one year -€19,366
down €19,366 (-97.0%), from €19,968 to €602
of which Other amounts receivable: -€19,693
- Tangible fixed assets -€17,700
down €17,700 (-27.0%), from €65,481 to €47,782
of which Furniture and vehicles: -€16,234
- Reserves -€166,445
down €166,445 (-34.4%), from €484,201 to €317,755
- Other debts +€57,790
new in 2025: €57,790
- Current portion of long-term debt -€16,217
down €16,217 (-54.8%), from €29,599 to €13,382
- Tax, wage and social debts +€13,566
up €13,566 (+65.3%), from €20,779 to €34,345
- Debts after one year -€11,673
down €11,673 (-32.8%), from €35,571 to €23,898
- Gross operating margin -€95,666
down €95,666 (-43.7%), from €218,691 to €123,025
- Taxes -€31,262
down €31,262 (-50.8%), from €61,596 to €30,334
- Depreciation +€2,536
up €2,536 (+16.7%), from €15,164 to €17,700
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 | €572,614 | €464,636 | -€107,978 | -18.9% |
| Fixed assets | 21/28 | €72,081 | €52,782 | -€19,300 | -26.8% |
| Tangible fixed assets | 22/27 | €65,481 | €47,782 | -€17,700 | -27.0% |
| Furniture and vehicles | 24 | €54,248 | €38,014 | -€16,234 | -29.9% |
| Other tangible fixed assets | 26 | €11,234 | €9,768 | -€1,465 | -13.0% |
| Financial fixed assets | 28 | €6,600 | €5,000 | -€1,600 | -24.2% |
| Current assets | 29/58 | €500,533 | €411,854 | -€88,678 | -17.7% |
| Amounts receivable after more than one year | 29 | €111,500 | - | -€111,500 | |
| Trade receivables | 290 | €71,500 | - | -€71,500 | |
| Other amounts receivable | 291 | €40,000 | - | -€40,000 | |
| Amounts receivable within one year | 40/41 | €19,968 | €602 | -€19,366 | -97.0% |
| Trade receivables | 40 | - | €327 | +€327 | |
| Other amounts receivable | 41 | €19,968 | €276 | -€19,693 | -98.6% |
| Current investments | 50/53 | €209,613 | €18,828 | -€190,784 | -91.0% |
| Cash at bank and in hand | 54/58 | €155,646 | €384,504 | +€228,858 | +147.0% |
| Deferred charges and accrued income | 490/1 | €3,805 | €7,920 | +€4,115 | +108.1% |
| Total equity and liabilities | 10/49 | €572,614 | €464,636 | -€107,978 | -18.9% |
| Equity | 10/15 | €484,201 | €317,755 | -€166,445 | -34.4% |
| Reserves | 13 | €484,201 | €317,755 | -€166,445 | -34.4% |
| Distributable reserves | 133 | €484,201 | €317,755 | -€166,445 | -34.4% |
| Amounts payable | 17/49 | €88,413 | €146,881 | +€58,467 | +66.1% |
| Amounts payable after more than one year | 17 | €35,571 | €23,898 | -€11,673 | -32.8% |
| Financial debts | 170/4 | €35,571 | €23,898 | -€11,673 | -32.8% |
| Amounts payable within one year | 42/48 | €52,842 | €122,983 | +€70,141 | +132.7% |
| Current portion of amounts payable after more than one year | 42 | €29,599 | €13,382 | -€16,217 | -54.8% |
| Trade debts | 44 | €2,465 | €9,466 | +€7,002 | +284.1% |
| Suppliers | 440/4 | €2,465 | €9,466 | +€7,002 | +284.1% |
| Advances received on contracts in progress | 46 | - | €8,000 | +€8,000 | |
| Taxes, remuneration and social security | 45 | €20,779 | €34,345 | +€13,566 | +65.3% |
| Taxes | 450/3 | €20,779 | €34,345 | +€13,566 | +65.3% |
| Other amounts payable | 47/48 | - | €57,790 | +€57,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,164 | €17,700 | +€2,536 | +16.7% |
| Other operating charges | 640/8 | €715 | €957 | +€242 | +33.8% |
| Gross operating margin | 9900 | €218,691 | €123,025 | -€95,666 | -43.7% |
| Operating profit (loss) | 9901 | €202,813 | €104,369 | -€98,444 | -48.5% |
| Financial income | 75/76B | €2,899 | €2,896 | -€3 | -0.1% |
| Recurring financial income | 75 | €2,899 | €2,896 | -€3 | -0.1% |
| Financial charges | 65/66B | €4,071 | €3,864 | -€207 | -5.1% |
| Recurring financial charges | 65 | €4,071 | €3,864 | -€207 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €201,641 | €103,401 | -€98,240 | -48.7% |
| Income taxes | 67/77 | €61,596 | €30,334 | -€31,262 | -50.8% |
| Profit (loss) for the period | 9904 | €140,044 | €73,067 | -€66,977 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €140,044 | €73,067 | -€66,977 | -47.8% |
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 3 October 2026 via checked.be.