LANGERMAN JEWELS: 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.
LANGERMAN JEWELS
Largest movements
- Receivables within one year -€30,946
down €30,946 (-17.8%), from €173,562 to €142,617
of which Trade receivables: -€29,248
- Cash -€17,684
down €17,684 (-46.6%), from €37,931 to €20,247
mainly Other debts (-€65,507) and Tax, wage and social debts (-€16,828)
- Other debts -€65,507
down €65,507 (-36.1%), from €181,252 to €115,745
- Trade debts +€25,544
up €25,544 (+299%), from €8,538 to €34,081
- Tax, wage and social debts -€16,828
no longer reported in 2025 (was €16,828)
- Profit (loss) carried forward +€8,222
up €8,222 (+39.3%), from -€20,923 to -€12,701
- Financial charges +€5,618
up €5,618 (+33.5%), from €16,754 to €22,372
- Financial income +€3,827
up €3,827 (+128%), from €2,993 to €6,820
- Depreciation -€1,890
no longer reported in 2025 (was €1,890)
- Gross operating margin +€1,874
up €1,874 (+8.3%), from €22,554 to €24,428
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 | €213,195 | €164,626 | -€48,569 | -22.8% |
| Fixed assets | 21/28 | €1,070 | €1,070 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,070 | €1,070 | = | 0.0% |
| Furniture and vehicles | 24 | €1,070 | €1,070 | = | 0.0% |
| Current assets | 29/58 | €212,125 | €163,556 | -€48,569 | -22.9% |
| Amounts receivable within one year | 40/41 | €173,562 | €142,617 | -€30,946 | -17.8% |
| Trade receivables | 40 | €29,248 | - | -€29,248 | |
| Other amounts receivable | 41 | €144,315 | €142,617 | -€1,698 | -1.2% |
| Cash at bank and in hand | 54/58 | €37,931 | €20,247 | -€17,684 | -46.6% |
| Deferred charges and accrued income | 490/1 | €631 | €692 | +€61 | +9.6% |
| Total equity and liabilities | 10/49 | €213,195 | €164,626 | -€48,569 | -22.8% |
| Equity | 10/15 | €6,577 | €14,799 | +€8,222 | +125% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,923 | -€12,701 | +€8,222 | +39.3% |
| Amounts payable | 17/49 | €206,618 | €149,827 | -€56,791 | -27.5% |
| Amounts payable within one year | 42/48 | €206,618 | €149,827 | -€56,791 | -27.5% |
| Trade debts | 44 | €8,538 | €34,081 | +€25,544 | +299% |
| Suppliers | 440/4 | €8,538 | €34,081 | +€25,544 | +299% |
| Taxes, remuneration and social security | 45 | €16,828 | - | -€16,828 | |
| Taxes | 450/3 | €16,828 | - | -€16,828 | |
| Other amounts payable | 47/48 | €181,252 | €115,745 | -€65,507 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | - | -€1,890 | |
| Other operating charges | 640/8 | €554 | €559 | +€4 | +0.8% |
| Gross operating margin | 9900 | €22,554 | €24,428 | +€1,874 | +8.3% |
| Operating profit (loss) | 9901 | €20,110 | €23,869 | +€3,759 | +18.7% |
| Financial income | 75/76B | €2,993 | €6,820 | +€3,827 | +128% |
| Recurring financial income | 75 | €2,993 | €6,820 | +€3,827 | +128% |
| Financial charges | 65/66B | €16,754 | €22,372 | +€5,618 | +33.5% |
| Recurring financial charges | 65 | €16,754 | €22,372 | +€5,618 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €6,350 | €8,318 | +€1,968 | +31.0% |
| Income taxes | 67/77 | €253 | €96 | -€157 | -62.1% |
| Profit (loss) for the period | 9904 | €6,097 | €8,222 | +€2,125 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,097 | €8,222 | +€2,125 | +34.9% |
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 27 October 2026 via checked.be.