LONGCHAMPS & CO: 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.
LONGCHAMPS & CO
Largest movements
- Tangible fixed assets -€159,097
down €159,097 (-69.6%), from €228,612 to €69,514
of which Land and buildings: -€169,968
- Cash +€98,312
up €98,312 (+605%), from €16,262 to €114,574
mainly Investment in fixed assets (net) (+€141,563) and Net result for the year (+€40,404)
- Receivables within one year +€7,324
up €7,324 (+211%), from €3,468 to €10,792
of which Trade receivables: +€7,555
- Other debts -€97,638
down €97,638 (-56.3%), from €173,363 to €75,725
- Profit (loss) carried forward +€40,404
up €40,404 (+82.7%), from -€48,836 to -€8,432
- Tax, wage and social debts +€6,706
up €6,706 (+294%), from €2,281 to €8,987
of which Taxes: +€5,006
- Advances received -€6,284
down €6,284 (-59.7%), from €10,519 to €4,235
- Gross operating margin +€32,458
up €32,458 (+71.5%), from €45,382 to €77,841
- Depreciation -€8,967
down €8,967 (-33.8%), from €26,501 to €17,534
- Taxes +€3,591
up €3,591 (+1,071%), from €335 to €3,926
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 | €249,647 | €196,395 | -€53,252 | -21.3% |
| Fixed assets | 21/28 | €228,612 | €69,514 | -€159,097 | -69.6% |
| Tangible fixed assets | 22/27 | €228,612 | €69,514 | -€159,097 | -69.6% |
| Land and buildings | 22 | €180,912 | €10,944 | -€169,968 | -94.0% |
| Plant, machinery and equipment | 23 | €5,657 | €9,627 | +€3,970 | +70.2% |
| Furniture and vehicles | 24 | €4,301 | €17,626 | +€13,325 | +310% |
| Other tangible fixed assets | 26 | €37,742 | €31,318 | -€6,424 | -17.0% |
| Current assets | 29/58 | €21,035 | €126,880 | +€105,845 | +503% |
| Amounts receivable within one year | 40/41 | €3,468 | €10,792 | +€7,324 | +211% |
| Trade receivables | 40 | €3,237 | €10,792 | +€7,555 | +233% |
| Other amounts receivable | 41 | €230 | €0 | -€230 | -100% |
| Cash at bank and in hand | 54/58 | €16,262 | €114,574 | +€98,312 | +605% |
| Deferred charges and accrued income | 490/1 | €1,306 | €1,514 | +€209 | +16.0% |
| Total equity and liabilities | 10/49 | €249,647 | €196,395 | -€53,252 | -21.3% |
| Equity | 10/15 | -€2,636 | €37,768 | +€40,404 | |
| Contributions | 10/11 | €46,200 | €46,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,836 | -€8,432 | +€40,404 | +82.7% |
| Amounts payable | 17/49 | €252,283 | €158,626 | -€93,656 | -37.1% |
| Amounts payable after more than one year | 17 | €54,392 | €55,774 | +€1,382 | +2.5% |
| Financial debts | 170/4 | €54,392 | €55,774 | +€1,382 | +2.5% |
| Amounts payable within one year | 42/48 | €197,891 | €102,828 | -€95,062 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €10,727 | €11,549 | +€822 | +7.7% |
| Trade debts | 44 | €1,001 | €2,332 | +€1,332 | +133% |
| Suppliers | 440/4 | €1,001 | €2,332 | +€1,332 | +133% |
| Advances received on contracts in progress | 46 | €10,519 | €4,235 | -€6,284 | -59.7% |
| Taxes, remuneration and social security | 45 | €2,281 | €8,987 | +€6,706 | +294% |
| Taxes | 450/3 | €2,281 | €7,287 | +€5,006 | +220% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €173,363 | €75,725 | -€97,638 | -56.3% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,501 | €17,534 | -€8,967 | -33.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €679 | +€679 | |
| Other operating charges | 640/8 | €1,547 | €2,241 | +€694 | +44.9% |
| Non-recurring operating charges | 66A | - | €9,411 | +€9,411 | |
| Gross operating margin | 9900 | €45,382 | €77,841 | +€32,458 | +71.5% |
| Operating profit (loss) | 9901 | €17,334 | €47,975 | +€30,641 | +177% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €4,114 | €3,645 | -€469 | -11.4% |
| Recurring financial charges | 65 | €4,114 | €3,645 | -€469 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €13,220 | €44,330 | +€31,110 | +235% |
| Income taxes | 67/77 | €335 | €3,926 | +€3,591 | +1,071% |
| Profit (loss) for the period | 9904 | €12,885 | €40,404 | +€27,519 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €12,885 | €40,404 | +€27,519 | +214% |
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 29 October 2026 via checked.be.