LANGENDRIES & NIVELLE: 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.
LANGENDRIES & NIVELLE
Largest movements
- Receivables within one year +€10,261
up €10,261 (+502%), from €2,044 to €12,304
of which Trade receivables: +€10,261
- Cash -€1,813
down €1,813 (-15.9%), from €11,383 to €9,570
mainly Receivables within one year (-€10,261) and Contributions, distributions and other (-€4,742)
- Tangible fixed assets -€1,509
down €1,509 (-1.5%), from €100,576 to €99,067
of which Plant, machinery and equipment: -€1,186
- Reserves +€5,464
up €5,464 (+7.9%), from €69,459 to €74,924
of which Distributable reserves: +€5,464
- Other debts +€2,722
up €2,722 (+128%), from €2,131 to €4,853
- Tax, wage and social debts -€2,438
down €2,438 (-47.0%), from €5,182 to €2,744
of which Remuneration and social security: -€1,850
- Gross operating margin +€15,526
up €15,526 (+456%), from €3,407 to €18,934
- Taxes +€3,687
up €3,687 (+385%), from €956 to €4,644
- Depreciation +€1,157
up €1,157 (+329%), from €352 to €1,509
- Other operating charges -€459
down €459 (-16.5%), from €2,781 to €2,322
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 | €116,316 | €122,478 | +€6,162 | +5.3% |
| Fixed assets | 21/28 | €100,576 | €99,067 | -€1,509 | -1.5% |
| Tangible fixed assets | 22/27 | €100,576 | €99,067 | -€1,509 | -1.5% |
| Land and buildings | 22 | €97,046 | €96,724 | -€323 | -0.3% |
| Plant, machinery and equipment | 23 | €3,530 | €2,344 | -€1,186 | -33.6% |
| Current assets | 29/58 | €15,741 | €23,411 | +€7,671 | +48.7% |
| Amounts receivable within one year | 40/41 | €2,044 | €12,304 | +€10,261 | +502% |
| Trade receivables | 40 | - | €10,261 | +€10,261 | |
| Other amounts receivable | 41 | €2,044 | €2,044 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,383 | €9,570 | -€1,813 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,314 | €1,537 | -€777 | -33.6% |
| Total equity and liabilities | 10/49 | €116,316 | €122,478 | +€6,162 | +5.3% |
| Equity | 10/15 | €104,459 | €109,924 | +€5,464 | +5.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €69,459 | €74,924 | +€5,464 | +7.9% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €65,959 | €71,424 | +€5,464 | +8.3% |
| Amounts payable | 17/49 | €11,857 | €12,555 | +€698 | +5.9% |
| Amounts payable within one year | 42/48 | €11,857 | €11,855 | -€2 | 0.0% |
| Trade debts | 44 | €4,544 | €4,258 | -€286 | -6.3% |
| Suppliers | 440/4 | €4,544 | €4,258 | -€286 | -6.3% |
| Taxes, remuneration and social security | 45 | €5,182 | €2,744 | -€2,438 | -47.0% |
| Taxes | 450/3 | €3,332 | €2,744 | -€588 | -17.6% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €2,131 | €4,853 | +€2,722 | +128% |
| Accrued charges and deferred income | 492/3 | - | €699 | +€699 | |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €1,509 | +€1,157 | +329% |
| Other operating charges | 640/8 | €2,781 | €2,322 | -€459 | -16.5% |
| Gross operating margin | 9900 | €3,407 | €18,934 | +€15,526 | +456% |
| Operating profit (loss) | 9901 | €275 | €15,102 | +€14,828 | +5,401% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €231 | €255 | +€25 | +10.8% |
| Recurring financial charges | 65 | €231 | €255 | +€25 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €44 | €14,850 | +€14,806 | +33,643% |
| Income taxes | 67/77 | €956 | €4,644 | +€3,687 | +385% |
| Profit (loss) for the period | 9904 | -€912 | €10,207 | +€11,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€912 | €10,207 | +€11,119 |
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.