LANGLET - ESSERS: 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.
LANGLET - ESSERS
Largest movements
- Receivables within one year -€48,303
down €48,303 (-98.8%), from €48,912 to €609
of which Other amounts receivable: -€29,011
- Cash +€34,370
up €34,370 (+51.9%), from €66,242 to €100,612
mainly Receivables within one year (+€48,303) and Depreciation (+€6,966)
- Tangible fixed assets -€11,025
down €11,025 (-34.3%), from €32,158 to €21,134
- Current investments -€1,789
no longer reported in 2025 (was €1,789)
- Tax, wage and social debts -€16,887
down €16,887 (-90.1%), from €18,746 to €1,859
of which Remuneration and social security: -€11,620
- Current portion of long-term debt -€7,500
down €7,500 (-83.3%), from €9,000 to €1,500
- Reserves +€4,180
up €4,180 (+4.2%), from €100,250 to €104,430
- Other debts -€3,796
down €3,796 (-23.5%), from €16,165 to €12,368
- Trade debts -€2,656
down €2,656 (-97.0%), from €2,737 to €82
- Turnover -€169,715
down €169,715 (-55.9%), from €303,581 to €133,866
- Gross operating margin -€99,311
down €99,311 (-60.0%), from €165,435 to €66,125
- Purchases and services -€70,405
down €70,405 (-51.0%), from €138,146 to €67,742
- Staff costs -€45,446
down €45,446 (-47.6%), from €95,385 to €49,940
- Taxes -€15,228
down €15,228 (-86.1%), from €17,677 to €2,449
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 | €151,260 | €123,104 | -€28,156 | -18.6% |
| Fixed assets | 21/28 | €32,589 | €21,464 | -€11,125 | -34.1% |
| Tangible fixed assets | 22/27 | €32,158 | €21,134 | -€11,025 | -34.3% |
| Furniture and vehicles | 24 | €32,158 | €21,134 | -€11,025 | -34.3% |
| Financial fixed assets | 28 | €430 | €330 | -€100 | -23.2% |
| Current assets | 29/58 | €118,671 | €101,640 | -€17,031 | -14.4% |
| Amounts receivable within one year | 40/41 | €48,912 | €609 | -€48,303 | -98.8% |
| Trade receivables | 40 | €19,416 | €124 | -€19,292 | -99.4% |
| Other amounts receivable | 41 | €29,496 | €484 | -€29,011 | -98.4% |
| Current investments | 50/53 | €1,789 | - | -€1,789 | |
| Cash at bank and in hand | 54/58 | €66,242 | €100,612 | +€34,370 | +51.9% |
| Deferred charges and accrued income | 490/1 | €1,728 | €420 | -€1,308 | -75.7% |
| Total equity and liabilities | 10/49 | €151,260 | €123,104 | -€28,156 | -18.6% |
| Equity | 10/15 | €103,112 | €107,295 | +€4,183 | +4.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €100,250 | €104,430 | +€4,180 | +4.2% |
| Distributable reserves | 133 | €100,250 | €104,430 | +€4,180 | +4.2% |
| Profit (loss) carried forward | 14 | €362 | €365 | +€3 | +0.8% |
| Amounts payable | 17/49 | €48,148 | €15,809 | -€32,339 | -67.2% |
| Amounts payable after more than one year | 17 | €1,500 | - | -€1,500 | |
| Financial debts | 170/4 | €1,500 | - | -€1,500 | |
| Amounts payable within one year | 42/48 | €46,648 | €15,809 | -€30,839 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €1,500 | -€7,500 | -83.3% |
| Trade debts | 44 | €2,737 | €82 | -€2,656 | -97.0% |
| Suppliers | 440/4 | €2,737 | €82 | -€2,656 | -97.0% |
| Taxes, remuneration and social security | 45 | €18,746 | €1,859 | -€16,887 | -90.1% |
| Taxes | 450/3 | €7,072 | €1,805 | -€5,267 | -74.5% |
| Remuneration and social security | 454/9 | €11,673 | €54 | -€11,620 | -99.5% |
| Other amounts payable | 47/48 | €16,165 | €12,368 | -€3,796 | -23.5% |
| Turnover | 70 | €303,581 | €133,866 | -€169,715 | -55.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,146 | €67,742 | -€70,405 | -51.0% |
| Remuneration, social security and pensions | 62 | €95,385 | €49,940 | -€45,446 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,617 | €6,966 | -€651 | -8.5% |
| Other operating charges | 640/8 | €3,144 | €1,577 | -€1,567 | -49.8% |
| Gross operating margin | 9900 | €165,435 | €66,125 | -€99,311 | -60.0% |
| Operating profit (loss) | 9901 | €59,289 | €7,642 | -€51,647 | -87.1% |
| Financial income | 75/76B | €10 | €31 | +€21 | +215% |
| Recurring financial income | 75 | €10 | €31 | +€21 | +215% |
| Financial charges | 65/66B | €1,691 | €1,041 | -€649 | -38.4% |
| Recurring financial charges | 65 | €1,691 | €1,041 | -€649 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €57,608 | €6,631 | -€50,977 | -88.5% |
| Income taxes | 67/77 | €17,677 | €2,449 | -€15,228 | -86.1% |
| Profit (loss) for the period | 9904 | €39,931 | €4,183 | -€35,748 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,931 | €4,183 | -€35,748 | -89.5% |
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 19 October 2026 via checked.be.