LANGENS AGRI: 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.
LANGENS AGRI
Largest movements
- Cash +€142,113
up €142,113 (+50.2%), from €283,268 to €425,381
mainly Net result for the year (+€226,468) and Depreciation (+€93,672)
- Tangible fixed assets -€32,147
down €32,147 (-5.2%), from €621,860 to €589,713
of which Plant, machinery and equipment: -€42,076
- Receivables within one year -€25,437
down €25,437 (-48.7%), from €52,182 to €26,745
of which Trade receivables: -€34,002
- Reserves +€226,468
up €226,468 (+35.5%), from €637,646 to €864,115
- Trade debts -€86,271
down €86,271 (-47.8%), from €180,595 to €94,325
- Debts after one year -€53,333
down €53,333 (-12.6%), from €423,334 to €370,000
- Tax, wage and social debts -€15,477
down €15,477 (-21.9%), from €70,803 to €55,326
- Gross operating margin -€139,831
down €139,831 (-24.3%), from €575,194 to €435,363
- Taxes -€44,201
down €44,201 (-29.6%), from €149,301 to €105,100
- Depreciation +€7,235
up €7,235 (+8.4%), from €86,437 to €93,672
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 | €1,375,742 | €1,447,129 | +€71,387 | +5.2% |
| Fixed assets | 21/28 | €633,014 | €592,852 | -€40,162 | -6.3% |
| Intangible fixed assets | 21 | €11,154 | €3,140 | -€8,015 | -71.9% |
| Tangible fixed assets | 22/27 | €621,860 | €589,713 | -€32,147 | -5.2% |
| Land and buildings | 22 | €401,330 | €408,763 | +€7,433 | +1.9% |
| Plant, machinery and equipment | 23 | €175,164 | €133,088 | -€42,076 | -24.0% |
| Furniture and vehicles | 24 | €45,366 | €47,861 | +€2,495 | +5.5% |
| Current assets | 29/58 | €742,728 | €854,277 | +€111,549 | +15.0% |
| Stocks and contracts in progress | 3 | €397,938 | €392,473 | -€5,465 | -1.4% |
| Stocks | 30/36 | €397,938 | €392,473 | -€5,465 | -1.4% |
| Amounts receivable within one year | 40/41 | €52,182 | €26,745 | -€25,437 | -48.7% |
| Trade receivables | 40 | €34,046 | €43 | -€34,002 | -99.9% |
| Other amounts receivable | 41 | €18,136 | €26,702 | +€8,566 | +47.2% |
| Cash at bank and in hand | 54/58 | €283,268 | €425,381 | +€142,113 | +50.2% |
| Deferred charges and accrued income | 490/1 | €9,340 | €9,678 | +€338 | +3.6% |
| Total equity and liabilities | 10/49 | €1,375,742 | €1,447,129 | +€71,387 | +5.2% |
| Equity | 10/15 | €647,646 | €874,115 | +€226,468 | +35.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €637,646 | €864,115 | +€226,468 | +35.5% |
| Distributable reserves | 133 | €637,646 | €864,115 | +€226,468 | +35.5% |
| Amounts payable | 17/49 | €728,096 | €573,015 | -€155,081 | -21.3% |
| Amounts payable after more than one year | 17 | €423,334 | €370,000 | -€53,333 | -12.6% |
| Financial debts | 170/4 | €423,334 | €370,000 | -€53,333 | -12.6% |
| Amounts payable within one year | 42/48 | €304,762 | €203,014 | -€101,748 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €53,333 | €53,333 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €180,595 | €94,325 | -€86,271 | -47.8% |
| Suppliers | 440/4 | €180,595 | €94,325 | -€86,271 | -47.8% |
| Taxes, remuneration and social security | 45 | €70,803 | €55,326 | -€15,477 | -21.9% |
| Taxes | 450/3 | €70,803 | €55,326 | -€15,477 | -21.9% |
| Other amounts payable | 47/48 | €30 | €30 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,437 | €93,672 | +€7,235 | +8.4% |
| Other operating charges | 640/8 | €6,242 | €6,733 | +€490 | +7.9% |
| Gross operating margin | 9900 | €575,194 | €435,363 | -€139,831 | -24.3% |
| Operating profit (loss) | 9901 | €482,515 | €334,959 | -€147,556 | -30.6% |
| Financial income | 75/76B | €400 | €2,563 | +€2,162 | +540% |
| Recurring financial income | 75 | €400 | €2,563 | +€2,162 | +540% |
| Financial charges | 65/66B | €11,240 | €5,953 | -€5,288 | -47.0% |
| Recurring financial charges | 65 | €11,240 | €5,953 | -€5,288 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €471,675 | €331,569 | -€140,106 | -29.7% |
| Income taxes | 67/77 | €149,301 | €105,100 | -€44,201 | -29.6% |
| Profit (loss) for the period | 9904 | €322,374 | €226,468 | -€95,905 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €322,374 | €226,468 | -€95,905 | -29.7% |
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 23 October 2026 via checked.be.