LANGEROCK: 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.
LANGEROCK
Largest movements
- Cash -€29,888
down €29,888 (-33.5%), from €89,265 to €59,377
mainly Other debts (-€24,256) and Trade debts (-€9,983)
- Tangible fixed assets -€11,960
down €11,960 (-8.4%), from €142,347 to €130,387
of which Land and buildings: -€10,548
- Deferred charges and accrued income +€6,260
up €6,260 (+169.2%), from €3,699 to €9,959
- Stocks and contracts -€4,603
down €4,603 (-6.2%), from €74,477 to €69,874
- Other debts -€24,256
down €24,256 (-12.4%), from €195,467 to €171,211
- Trade debts -€9,983
down €9,983 (-100.0%), from €9,983 to €0
- Reserves -€5,088
down €5,088 (-10.8%), from €47,138 to €42,050
of which Non-distributable reserves: -€25,486
- Gross operating margin -€7,307
down €7,307 (-26.7%), from €27,409 to €20,102
- Depreciation -€6,145
down €6,145 (-33.9%), from €18,105 to €11,960
- Other operating charges -€3,048
down €3,048 (-22.8%), from €13,395 to €10,347
- Financial charges -€1,879
down €1,879 (-36.0%), from €5,222 to €3,343
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 | €310,869 | €271,674 | -€39,195 | -12.6% |
| Fixed assets | 21/28 | €142,391 | €130,430 | -€11,960 | -8.4% |
| Tangible fixed assets | 22/27 | €142,347 | €130,387 | -€11,960 | -8.4% |
| Land and buildings | 22 | €138,229 | €127,681 | -€10,548 | -7.6% |
| Plant, machinery and equipment | 23 | €4,118 | €2,706 | -€1,412 | -34.3% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €168,478 | €141,244 | -€27,234 | -16.2% |
| Stocks and contracts in progress | 3 | €74,477 | €69,874 | -€4,603 | -6.2% |
| Stocks | 30/36 | €74,477 | €69,874 | -€4,603 | -6.2% |
| Amounts receivable within one year | 40/41 | €1,037 | €2,034 | +€997 | +96.1% |
| Trade receivables | 40 | €1,014 | €1,800 | +€786 | +77.5% |
| Other amounts receivable | 41 | €23 | €234 | +€211 | +907.1% |
| Cash at bank and in hand | 54/58 | €89,265 | €59,377 | -€29,888 | -33.5% |
| Deferred charges and accrued income | 490/1 | €3,699 | €9,959 | +€6,260 | +169.2% |
| Total equity and liabilities | 10/49 | €310,869 | €271,674 | -€39,195 | -12.6% |
| Equity | 10/15 | €65,738 | €60,650 | -€5,088 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,138 | €42,050 | -€5,088 | -10.8% |
| Non-distributable reserves | 130/1 | €25,486 | €0 | -€25,486 | -100.0% |
| Reserves not available under the articles | 1311 | €25,486 | €0 | -€25,486 | -100.0% |
| Tax-exempt reserves | 132 | €2,993 | €604 | -€2,389 | -79.8% |
| Distributable reserves | 133 | €18,659 | €41,446 | +€22,787 | +122.1% |
| Provisions and deferred taxes | 16 | €997 | €201 | -€796 | -79.8% |
| Deferred taxes | 168 | €997 | €201 | -€796 | -79.8% |
| Amounts payable | 17/49 | €244,134 | €210,823 | -€33,311 | -13.6% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €206,296 | €172,187 | -€34,110 | -16.5% |
| Trade debts | 44 | €9,983 | €0 | -€9,983 | -100.0% |
| Suppliers | 440/4 | €9,983 | €0 | -€9,983 | -100.0% |
| Taxes, remuneration and social security | 45 | €846 | €976 | +€129 | +15.3% |
| Taxes | 450/3 | €846 | €976 | +€129 | +15.3% |
| Other amounts payable | 47/48 | €195,467 | €171,211 | -€24,256 | -12.4% |
| Accrued charges and deferred income | 492/3 | €2,837 | €3,636 | +€799 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,105 | €11,960 | -€6,145 | -33.9% |
| Other operating charges | 640/8 | €13,395 | €10,347 | -€3,048 | -22.8% |
| Gross operating margin | 9900 | €27,409 | €20,102 | -€7,307 | -26.7% |
| Operating profit (loss) | 9901 | -€4,091 | -€2,205 | +€1,886 | +46.1% |
| Financial charges | 65/66B | €5,222 | €3,343 | -€1,879 | -36.0% |
| Recurring financial charges | 65 | €5,222 | €3,343 | -€1,879 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,314 | -€5,549 | +€3,765 | +40.4% |
| Transfer from deferred taxes | 780 | €796 | €796 | = | 0.0% |
| Income taxes | 67/77 | €227 | €335 | +€108 | +47.7% |
| Profit (loss) for the period | 9904 | -€8,745 | -€5,088 | +€3,657 | +41.8% |
| Transfer from tax-exempt reserves | 789 | €2,389 | €2,389 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,355 | -€2,699 | +€3,657 | +57.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.