Langhali: 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.
Langhali
Largest movements
- Cash +€5,762
up €5,762 (+50.7%), from €11,355 to €17,117
mainly Other debts (+€44,944) and Net result for the year (+€39,889)
- Receivables within one year -€4,693
down €4,693 (-1.9%), from €242,316 to €237,623
of which Other amounts receivable: -€4,352
- Other debts +€44,944
up €44,944 (+116.1%), from €38,710 to €83,654
- Reserves -€43,765
down €43,765 (-27.9%), from €156,691 to €112,925
of which Distributable reserves: -€43,765
- Tax, wage and social debts -€5,399
down €5,399 (-15.0%), from €36,013 to €30,614
of which Taxes: -€7,712
- Trade debts +€5,048
up €5,048 (+65.3%), from €7,727 to €12,776
- Staff costs -€57,705
down €57,705 (-22.1%), from €260,672 to €202,967
- Gross operating margin -€43,922
down €43,922 (-15.1%), from €290,576 to €246,654
- Taxes +€3,170
up €3,170 (+103.0%), from €3,079 to €6,249
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 | €257,741 | €258,569 | +€828 | +0.3% |
| Fixed assets | 21/28 | €2,846 | €2,521 | -€324 | -11.4% |
| Tangible fixed assets | 22/27 | €2,846 | €2,521 | -€324 | -11.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,772 | €833 | -€939 | -53.0% |
| Furniture and vehicles | 24 | €1,073 | €1,688 | +€615 | +57.3% |
| Current assets | 29/58 | €254,896 | €256,048 | +€1,152 | +0.5% |
| Stocks and contracts in progress | 3 | €1,225 | €1,308 | +€83 | +6.8% |
| Stocks | 30/36 | €1,225 | €1,308 | +€83 | +6.8% |
| Amounts receivable within one year | 40/41 | €242,316 | €237,623 | -€4,693 | -1.9% |
| Trade receivables | 40 | €341 | €0 | -€341 | -100.0% |
| Other amounts receivable | 41 | €241,975 | €237,623 | -€4,352 | -1.8% |
| Cash at bank and in hand | 54/58 | €11,355 | €17,117 | +€5,762 | +50.7% |
| Total equity and liabilities | 10/49 | €257,741 | €258,569 | +€828 | +0.3% |
| Equity | 10/15 | €175,291 | €131,525 | -€43,765 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,691 | €112,925 | -€43,765 | -27.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €156,691 | €112,925 | -€43,765 | -27.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,451 | €127,044 | +€44,593 | +54.1% |
| Amounts payable within one year | 42/48 | €82,451 | €127,044 | +€44,593 | +54.1% |
| Trade debts | 44 | €7,727 | €12,776 | +€5,048 | +65.3% |
| Suppliers | 440/4 | €7,727 | €12,776 | +€5,048 | +65.3% |
| Taxes, remuneration and social security | 45 | €36,013 | €30,614 | -€5,399 | -15.0% |
| Taxes | 450/3 | €24,299 | €16,587 | -€7,712 | -31.7% |
| Remuneration and social security | 454/9 | €11,714 | €14,027 | +€2,313 | +19.7% |
| Other amounts payable | 47/48 | €38,710 | €83,654 | +€44,944 | +116.1% |
| Remuneration, social security and pensions | 62 | €260,672 | €202,967 | -€57,705 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €1,598 | +€271 | +20.5% |
| Other operating charges | 640/8 | €8,215 | €6,796 | -€1,419 | -17.3% |
| Gross operating margin | 9900 | €290,576 | €246,654 | -€43,922 | -15.1% |
| Operating profit (loss) | 9901 | €20,363 | €35,293 | +€14,930 | +73.3% |
| Financial income | 75/76B | €12,430 | €14,534 | +€2,104 | +16.9% |
| Recurring financial income | 75 | €12,430 | €14,534 | +€2,104 | +16.9% |
| Financial charges | 65/66B | €1,316 | €3,689 | +€2,373 | +180.4% |
| Recurring financial charges | 65 | €1,316 | €3,689 | +€2,373 | +180.4% |
| Profit (loss) for the period before taxes | 9903 | €31,477 | €46,138 | +€14,661 | +46.6% |
| Income taxes | 67/77 | €3,079 | €6,249 | +€3,170 | +103.0% |
| Profit (loss) for the period | 9904 | €28,398 | €39,889 | +€11,491 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,398 | €39,889 | +€11,491 | +40.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.