LANGKÂ: 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.
LANGKÂ
Largest movements
- Tangible fixed assets +€69,076
up €69,076 (+2470.2%), from €2,796 to €71,873
of which Other tangible fixed assets: +€66,244
- Stocks and contracts -€12,330
down €12,330 (-19.3%), from €64,013 to €51,683
- Receivables within one year +€8,877
up €8,877 (+50.3%), from €17,650 to €26,527
of which Other amounts receivable: +€6,795
- Cash -€3,466
down €3,466 (-3.8%), from €91,404 to €87,937
mainly Investment in fixed assets (net) (-€71,717) and Net result for the year (-€12,556)
- Profit (loss) carried forward -€112,922
down €112,922 (-100.0%), from €112,922 to €0
- Reserves +€100,366
new in 2025: €100,366
- Debts after one year +€57,868
new in 2025: €57,868
- Trade debts +€8,193
up €8,193 (+78.1%), from €10,492 to €18,684
- Current portion of long-term debt +€6,890
new in 2025: €6,890
- Gross operating margin -€26,440
down €26,440 (-41.6%), from €63,543 to €37,103
- Taxes -€6,072
down €6,072 (-99.9%), from €6,081 to €8
- Staff costs +€5,985
up €5,985 (+17.4%), from €34,347 to €40,333
- Financial charges +€4,605
up €4,605 (+400.3%), from €1,150 to €5,755
- Depreciation +€1,403
up €1,403 (+135.9%), from €1,032 to €2,435
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 | €178,115 | €238,462 | +€60,347 | +33.9% |
| Fixed assets | 21/28 | €2,796 | €72,078 | +€69,281 | +2477.6% |
| Tangible fixed assets | 22/27 | €2,796 | €71,873 | +€69,076 | +2470.2% |
| Plant, machinery and equipment | 23 | €1,571 | €1,303 | -€267 | -17.0% |
| Furniture and vehicles | 24 | €1,225 | €4,325 | +€3,100 | +252.9% |
| Other tangible fixed assets | 26 | - | €66,244 | +€66,244 | |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €175,319 | €166,385 | -€8,934 | -5.1% |
| Stocks and contracts in progress | 3 | €64,013 | €51,683 | -€12,330 | -19.3% |
| Stocks | 30/36 | €64,013 | €51,683 | -€12,330 | -19.3% |
| Amounts receivable within one year | 40/41 | €17,650 | €26,527 | +€8,877 | +50.3% |
| Trade receivables | 40 | €16,440 | €18,521 | +€2,082 | +12.7% |
| Other amounts receivable | 41 | €1,211 | €8,006 | +€6,795 | +561.2% |
| Cash at bank and in hand | 54/58 | €91,404 | €87,937 | -€3,466 | -3.8% |
| Deferred charges and accrued income | 490/1 | €2,252 | €237 | -€2,014 | -89.5% |
| Total equity and liabilities | 10/49 | €178,115 | €238,462 | +€60,347 | +33.9% |
| Equity | 10/15 | €117,922 | €105,366 | -€12,556 | -10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €100,366 | +€100,366 | |
| Distributable reserves | 133 | - | €100,366 | +€100,366 | |
| Profit (loss) carried forward | 14 | €112,922 | €0 | -€112,922 | -100.0% |
| Amounts payable | 17/49 | €60,193 | €133,096 | +€72,904 | +121.1% |
| Amounts payable after more than one year | 17 | - | €57,868 | +€57,868 | |
| Financial debts | 170/4 | - | €57,868 | +€57,868 | |
| Amounts payable within one year | 42/48 | €60,193 | €75,228 | +€15,036 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,890 | +€6,890 | |
| Trade debts | 44 | €10,492 | €18,684 | +€8,193 | +78.1% |
| Suppliers | 440/4 | €10,492 | €18,684 | +€8,193 | +78.1% |
| Taxes, remuneration and social security | 45 | €17,901 | €15,570 | -€2,330 | -13.0% |
| Taxes | 450/3 | €13,355 | €10,868 | -€2,487 | -18.6% |
| Remuneration and social security | 454/9 | €4,546 | €4,702 | +€157 | +3.4% |
| Other amounts payable | 47/48 | €31,800 | €34,083 | +€2,283 | +7.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €34,347 | €40,333 | +€5,985 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,032 | €2,435 | +€1,403 | +135.9% |
| Other operating charges | 640/8 | €1,084 | €1,355 | +€271 | +25.0% |
| Gross operating margin | 9900 | €63,543 | €37,103 | -€26,440 | -41.6% |
| Operating profit (loss) | 9901 | €27,079 | -€7,020 | -€34,099 | |
| Financial income | 75/76B | €310 | €228 | -€82 | -26.5% |
| Recurring financial income | 75 | €310 | €228 | -€82 | -26.5% |
| Financial charges | 65/66B | €1,150 | €5,755 | +€4,605 | +400.3% |
| Recurring financial charges | 65 | €1,150 | €5,755 | +€4,605 | +400.3% |
| Profit (loss) for the period before taxes | 9903 | €26,239 | -€12,548 | -€38,787 | |
| Income taxes | 67/77 | €6,081 | €8 | -€6,072 | -99.9% |
| Profit (loss) for the period | 9904 | €20,158 | -€12,556 | -€32,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,158 | -€12,556 | -€32,715 |
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 10 October 2026 via checked.be.