LANGIMO: 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.
LANGIMO
Largest movements
- Receivables within one year +€37,792
up €37,792 (+12.7%), from €296,849 to €334,641
of which Other amounts receivable: +€54,123
- Tangible fixed assets -€20,830
down €20,830 (-5.9%), from €352,466 to €331,636
- Accrued charges and deferred income +€16,761
new in 2025: €16,761
- Trade debts -€16,341
down €16,341 (-88.0%), from €18,579 to €2,239
- Profit (loss) carried forward +€8,567
up €8,567 (+6.4%), from €133,020 to €141,587
- Gross operating margin -€1,461
down €1,461 (-2.9%), from €50,828 to €49,368
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 | €690,496 | €707,640 | +€17,143 | +2.5% |
| Fixed assets | 21/28 | €352,466 | €331,636 | -€20,830 | -5.9% |
| Tangible fixed assets | 22/27 | €352,466 | €331,636 | -€20,830 | -5.9% |
| Land and buildings | 22 | €352,466 | €331,636 | -€20,830 | -5.9% |
| Current assets | 29/58 | €338,030 | €376,004 | +€37,973 | +11.2% |
| Amounts receivable within one year | 40/41 | €296,849 | €334,641 | +€37,792 | +12.7% |
| Trade receivables | 40 | €20,831 | €4,500 | -€16,331 | -78.4% |
| Other amounts receivable | 41 | €276,017 | €330,141 | +€54,123 | +19.6% |
| Cash at bank and in hand | 54/58 | €36,839 | €37,410 | +€571 | +1.6% |
| Deferred charges and accrued income | 490/1 | €4,343 | €3,953 | -€389 | -9.0% |
| Total equity and liabilities | 10/49 | €690,496 | €707,640 | +€17,143 | +2.5% |
| Equity | 10/15 | €553,020 | €561,587 | +€8,567 | +1.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €220,000 | €220,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,020 | €141,587 | +€8,567 | +6.4% |
| Amounts payable | 17/49 | €137,477 | €146,053 | +€8,576 | +6.2% |
| Amounts payable within one year | 42/48 | €137,477 | €129,292 | -€8,185 | -6.0% |
| Trade debts | 44 | €18,579 | €2,239 | -€16,341 | -88.0% |
| Suppliers | 440/4 | €18,579 | €2,239 | -€16,341 | -88.0% |
| Taxes, remuneration and social security | 45 | - | €3,209 | +€3,209 | |
| Taxes | 450/3 | - | €3,209 | +€3,209 | |
| Other amounts payable | 47/48 | €118,897 | €123,844 | +€4,947 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €16,761 | +€16,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,830 | €20,830 | = | 0.0% |
| Other operating charges | 640/8 | €16,331 | €16,761 | +€429 | +2.6% |
| Gross operating margin | 9900 | €50,828 | €49,368 | -€1,461 | -2.9% |
| Operating profit (loss) | 9901 | €13,667 | €11,777 | -€1,890 | -13.8% |
| Financial charges | 65/66B | €161 | - | -€161 | |
| Recurring financial charges | 65 | €161 | - | -€161 | |
| Profit (loss) for the period before taxes | 9903 | €13,506 | €11,777 | -€1,729 | -12.8% |
| Income taxes | 67/77 | €3,376 | €3,209 | -€167 | -5.0% |
| Profit (loss) for the period | 9904 | €10,129 | €8,567 | -€1,562 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,129 | €8,567 | -€1,562 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.