LONGCHAMPS ESTATES: 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 ESTATES
Largest movements
- Tangible fixed assets -€8,884
down €8,884 (-12.6%), from €70,745 to €61,861
- Cash -€2,331
down €2,331 (-63.2%), from €3,688 to €1,357
mainly Current portion of long-term debt (-€6,122) and Net result for the year (-€5,093)
- Current portion of long-term debt -€6,122
down €6,122 (-28.4%), from €21,522 to €15,400
- Profit (loss) carried forward -€5,092
down €5,092 (-6.1%), from -€83,911 to -€89,003
- Gross operating margin +€2,519
up €2,519 (+34.8%), from €7,233 to €9,752
- Other operating charges +€175
up €175 (+3.1%), from €5,546 to €5,721
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 | €74,815 | €63,600 | -€11,215 | -15.0% |
| Fixed assets | 21/28 | €71,127 | €62,243 | -€8,884 | -12.5% |
| Tangible fixed assets | 22/27 | €70,745 | €61,861 | -€8,884 | -12.6% |
| Land and buildings | 22 | €70,745 | €61,861 | -€8,884 | -12.6% |
| Financial fixed assets | 28 | €382 | €382 | +€0 | +0.1% |
| Current assets | 29/58 | €3,688 | €1,357 | -€2,331 | -63.2% |
| Cash at bank and in hand | 54/58 | €3,688 | €1,357 | -€2,331 | -63.2% |
| Total equity and liabilities | 10/49 | €74,815 | €63,600 | -€11,215 | -15.0% |
| Equity | 10/15 | €53,292 | €48,200 | -€5,092 | -9.6% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Capital | 10 | €137,000 | €137,000 | = | 0.0% |
| Issued capital | 100 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €203 | €203 | = | 0.0% |
| Non-distributable reserves | 130/1 | €203 | €203 | = | 0.0% |
| Legal reserve | 130 | €203 | €203 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,911 | -€89,003 | -€5,092 | -6.1% |
| Amounts payable | 17/49 | €21,522 | €15,400 | -€6,122 | -28.4% |
| Amounts payable within one year | 42/48 | €21,522 | €15,400 | -€6,122 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €21,522 | €15,400 | -€6,122 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,884 | €8,884 | = | 0.0% |
| Other operating charges | 640/8 | €5,546 | €5,721 | +€175 | +3.1% |
| Gross operating margin | 9900 | €7,233 | €9,752 | +€2,519 | +34.8% |
| Operating profit (loss) | 9901 | -€7,198 | -€4,853 | +€2,345 | +32.6% |
| Financial charges | 65/66B | €240 | €240 | = | 0.0% |
| Recurring financial charges | 65 | €240 | €240 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,438 | -€5,093 | +€2,345 | +31.5% |
| Profit (loss) for the period | 9904 | -€7,438 | -€5,093 | +€2,345 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,438 | -€5,093 | +€2,345 | +31.5% |
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 13 October 2026 via checked.be.