Llengaco: 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.
Llengaco
Largest movements
- Receivables after one year +€30,300
new in 2025: €30,300
- Cash +€19,916
up €19,916 (+75.5%), from €26,368 to €46,285
mainly Other debts (+€57,000) and Net result for the year (+€43,705)
- Tangible fixed assets -€15,762
down €15,762 (-80.6%), from €19,547 to €3,785
of which Furniture and vehicles: -€15,274
- Deferred charges and accrued income -€2,052
down €2,052 (-100.0%), from €2,052 to €0
- Other debts +€57,000
new in 2025: €57,000
- Reserves -€13,295
down €13,295 (-28.8%), from €46,101 to €32,806
of which Distributable reserves: -€13,295
- Current portion of long-term debt -€9,951
down €9,951 (-74.7%), from €13,321 to €3,371
- Debts after one year -€3,371
down €3,371 (-100.0%), from €3,371 to €0
- Tax, wage and social debts +€2,632
up €2,632 (+21.9%), from €12,034 to €14,665
- Gross operating margin +€10,489
up €10,489 (+16.8%), from €62,359 to €72,848
- Taxes +€2,571
up €2,571 (+27.5%), from €9,351 to €11,923
- Financial charges -€783
down €783 (-48.4%), from €1,620 to €837
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 | €80,748 | €113,449 | +€32,701 | +40.5% |
| Fixed assets | 21/28 | €37,047 | €21,285 | -€15,762 | -42.5% |
| Tangible fixed assets | 22/27 | €19,547 | €3,785 | -€15,762 | -80.6% |
| Plant, machinery and equipment | 23 | €1,413 | €925 | -€488 | -34.5% |
| Furniture and vehicles | 24 | €18,134 | €2,860 | -€15,274 | -84.2% |
| Financial fixed assets | 28 | €17,500 | €17,500 | = | 0.0% |
| Current assets | 29/58 | €43,701 | €92,164 | +€48,463 | +110.9% |
| Amounts receivable after more than one year | 29 | - | €30,300 | +€30,300 | |
| Other amounts receivable | 291 | - | €30,300 | +€30,300 | |
| Amounts receivable within one year | 40/41 | €15,281 | €15,580 | +€299 | +2.0% |
| Trade receivables | 40 | €15,131 | €15,430 | +€299 | +2.0% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,368 | €46,285 | +€19,916 | +75.5% |
| Deferred charges and accrued income | 490/1 | €2,052 | €0 | -€2,052 | -100.0% |
| Total equity and liabilities | 10/49 | €80,748 | €113,449 | +€32,701 | +40.5% |
| Equity | 10/15 | €48,601 | €35,306 | -€13,295 | -27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €46,101 | €32,806 | -€13,295 | -28.8% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €46,101 | €32,806 | -€13,295 | -28.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,147 | €78,143 | +€45,996 | +143.1% |
| Amounts payable after more than one year | 17 | €3,371 | €0 | -€3,371 | -100.0% |
| Financial debts | 170/4 | €3,371 | €0 | -€3,371 | -100.0% |
| Amounts payable within one year | 42/48 | €28,614 | €78,143 | +€49,529 | +173.1% |
| Current portion of amounts payable after more than one year | 42 | €13,321 | €3,371 | -€9,951 | -74.7% |
| Trade debts | 44 | €3,259 | €3,107 | -€152 | -4.7% |
| Suppliers | 440/4 | €3,259 | €3,107 | -€152 | -4.7% |
| Taxes, remuneration and social security | 45 | €12,034 | €14,665 | +€2,632 | +21.9% |
| Taxes | 450/3 | €12,034 | €14,665 | +€2,632 | +21.9% |
| Other amounts payable | 47/48 | - | €57,000 | +€57,000 | |
| Accrued charges and deferred income | 492/3 | €163 | €0 | -€163 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,762 | €15,762 | = | 0.0% |
| Other operating charges | 640/8 | €498 | €960 | +€463 | +93.0% |
| Gross operating margin | 9900 | €62,359 | €72,848 | +€10,489 | +16.8% |
| Operating profit (loss) | 9901 | €46,100 | €56,126 | +€10,027 | +21.8% |
| Financial income | 75/76B | €0 | €339 | +€339 | +1128733.3% |
| Recurring financial income | 75 | €0 | €339 | +€339 | +1128733.3% |
| Financial charges | 65/66B | €1,620 | €837 | -€783 | -48.4% |
| Recurring financial charges | 65 | €1,620 | €837 | -€783 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €44,479 | €55,628 | +€11,149 | +25.1% |
| Income taxes | 67/77 | €9,351 | €11,923 | +€2,571 | +27.5% |
| Profit (loss) for the period | 9904 | €35,128 | €43,705 | +€8,578 | +24.4% |
| Transfer from tax-exempt reserves | 789 | €540 | €0 | -€540 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €35,668 | €43,705 | +€8,038 | +22.5% |
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 9 October 2026 via checked.be.