LONGEVINVEST: 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.
LONGEVINVEST
Largest movements
- Receivables within one year +€58,928
up €58,928 (+38.1%), from €154,529 to €213,457
of which Trade receivables: +€65,891
- Tangible fixed assets -€45,438
down €45,438 (-12.1%), from €376,812 to €331,374
of which Leasing and similar rights: -€29,768
- Financial fixed assets +€27,467
up €27,467 (+7566.7%), from €363 to €27,830
- Stocks and contracts -€22,133
down €22,133 (-20.4%), from €108,459 to €86,326
- Intangible fixed assets +€9,413
up €9,413 (+941282.0%), from €1 to €9,414
- Debts after one year +€80,080
up €80,080 (+121.8%), from €65,761 to €145,841
- Profit (loss) carried forward -€68,337
down €68,337 (-12.1%), from €562,941 to €494,604
- Current portion of long-term debt +€29,032
up €29,032 (+49.8%), from €58,344 to €87,376
- Financial charges -€136,085
down €136,085 (-57.9%), from €234,999 to €98,914
of which Financial charges: -€223,618
- Gross operating margin -€15,361
down €15,361 (-13.3%), from €115,076 to €99,715
- Taxes -€5,741
down €5,741 (-46.1%), from €12,441 to €6,700
- Financial income -€3,132
down €3,132 (-63.3%), from €4,950 to €1,818
- Other operating charges -€2,755
down €2,755 (-23.5%), from €11,709 to €8,954
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 | €777,763 | €815,114 | +€37,351 | +4.8% |
| Fixed assets | 21/28 | €377,176 | €368,618 | -€8,558 | -2.3% |
| Intangible fixed assets | 21 | €1 | €9,414 | +€9,413 | +941282.0% |
| Tangible fixed assets | 22/27 | €376,812 | €331,374 | -€45,438 | -12.1% |
| Land and buildings | 22 | €333,303 | €304,957 | -€28,346 | -8.5% |
| Plant, machinery and equipment | 23 | €6,692 | €831 | -€5,861 | -87.6% |
| Furniture and vehicles | 24 | €7,048 | €25,586 | +€18,538 | +263.0% |
| Leasing and similar rights | 25 | €29,768 | €0 | -€29,768 | -100.0% |
| Financial fixed assets | 28 | €363 | €27,830 | +€27,467 | +7566.7% |
| Current assets | 29/58 | €400,587 | €446,496 | +€45,909 | +11.5% |
| Amounts receivable after more than one year | 29 | €28,623 | €28,952 | +€329 | +1.1% |
| Other amounts receivable | 291 | €28,623 | €28,952 | +€329 | +1.1% |
| Stocks and contracts in progress | 3 | €108,459 | €86,326 | -€22,133 | -20.4% |
| Stocks | 30/36 | €108,459 | €86,326 | -€22,133 | -20.4% |
| Amounts receivable within one year | 40/41 | €154,529 | €213,457 | +€58,928 | +38.1% |
| Trade receivables | 40 | €66,254 | €132,145 | +€65,891 | +99.5% |
| Other amounts receivable | 41 | €88,275 | €81,312 | -€6,963 | -7.9% |
| Cash at bank and in hand | 54/58 | €107,810 | €109,391 | +€1,581 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,167 | €8,371 | +€7,204 | +617.5% |
| Total equity and liabilities | 10/49 | €777,763 | €815,114 | +€37,351 | +4.8% |
| Equity | 10/15 | €617,941 | €549,604 | -€68,337 | -11.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €562,941 | €494,604 | -€68,337 | -12.1% |
| Amounts payable | 17/49 | €159,822 | €265,509 | +€105,688 | +66.1% |
| Amounts payable after more than one year | 17 | €65,761 | €145,841 | +€80,080 | +121.8% |
| Financial debts | 170/4 | €65,761 | €145,841 | +€80,080 | +121.8% |
| Amounts payable within one year | 42/48 | €94,061 | €119,613 | +€25,552 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €58,344 | €87,376 | +€29,032 | +49.8% |
| Financial debts | 43 | €15,000 | €15,057 | +€57 | +0.4% |
| Credit institutions | 430/8 | €15,000 | €15,057 | +€57 | +0.4% |
| Trade debts | 44 | €9,298 | €5,763 | -€3,536 | -38.0% |
| Suppliers | 440/4 | €9,298 | €5,763 | -€3,536 | -38.0% |
| Taxes, remuneration and social security | 45 | €2,418 | €2,418 | = | 0.0% |
| Taxes | 450/3 | €2,418 | €2,418 | = | 0.0% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,719 | €46,302 | +€583 | +1.3% |
| Other operating charges | 640/8 | €11,709 | €8,954 | -€2,755 | -23.5% |
| Gross operating margin | 9900 | €115,076 | €99,715 | -€15,361 | -13.3% |
| Operating profit (loss) | 9901 | €57,648 | €44,459 | -€13,189 | -22.9% |
| Financial income | 75/76B | €4,950 | €1,818 | -€3,132 | -63.3% |
| Recurring financial income | 75 | €4,950 | €1,818 | -€3,132 | -63.3% |
| Financial charges | 65/66B | €234,999 | €98,914 | -€136,085 | -57.9% |
| Recurring financial charges | 65 | €234,999 | €11,381 | -€223,618 | -95.2% |
| Non-recurring financial charges | 66B | - | €87,533 | +€87,533 | |
| Profit (loss) for the period before taxes | 9903 | -€172,401 | -€52,637 | +€119,764 | +69.5% |
| Income taxes | 67/77 | €12,441 | €6,700 | -€5,741 | -46.1% |
| Profit (loss) for the period | 9904 | -€184,842 | -€59,337 | +€125,505 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€184,842 | -€59,337 | +€125,505 | +67.9% |
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.