VAN LANGEN Erik: 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.
VAN LANGEN Erik
Largest movements
- Receivables within one year -€41,332
down €41,332 (-51.3%), from €80,572 to €39,241
of which Other amounts receivable: -€34,822
- Tangible fixed assets +€18,843
up €18,843 (+28.5%), from €66,120 to €84,963
of which Furniture and vehicles: +€10,271
- Cash +€12,046
up €12,046 (+569%), from €2,116 to €14,161
mainly Receivables within one year (+€41,332) and Depreciation (+€21,809)
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Debts after one year +€9,719
up €9,719 (+36.2%), from €26,852 to €36,570
- Current portion of long-term debt +€5,307
up €5,307 (+81.1%), from €6,548 to €11,856
- Trade debts -€4,032
down €4,032 (-82.0%), from €4,917 to €884
- Reserves -€3,281
down €3,281 (-27.1%), from €12,109 to €8,828
- Gross operating margin -€39,077
down €39,077 (-53.6%), from €72,971 to €33,894
- Depreciation +€10,806
up €10,806 (+98.2%), from €11,003 to €21,809
- Taxes -€7,412
no longer reported in 2025 (was €7,412)
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 | €149,558 | €138,951 | -€10,607 | -7.1% |
| Fixed assets | 21/28 | €66,120 | €84,963 | +€18,843 | +28.5% |
| Tangible fixed assets | 22/27 | €66,120 | €84,963 | +€18,843 | +28.5% |
| Plant, machinery and equipment | 23 | €14,687 | €23,259 | +€8,572 | +58.4% |
| Furniture and vehicles | 24 | €51,434 | €61,704 | +€10,271 | +20.0% |
| Current assets | 29/58 | €83,438 | €53,988 | -€29,450 | -35.3% |
| Amounts receivable within one year | 40/41 | €80,572 | €39,241 | -€41,332 | -51.3% |
| Trade receivables | 40 | €40,233 | €33,723 | -€6,509 | -16.2% |
| Other amounts receivable | 41 | €40,339 | €5,517 | -€34,822 | -86.3% |
| Cash at bank and in hand | 54/58 | €2,116 | €14,161 | +€12,046 | +569% |
| Deferred charges and accrued income | 490/1 | €750 | €586 | -€164 | -21.9% |
| Total equity and liabilities | 10/49 | €149,558 | €138,951 | -€10,607 | -7.1% |
| Equity | 10/15 | €81,793 | €79,286 | -€2,507 | -3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,109 | €8,828 | -€3,281 | -27.1% |
| Tax-exempt reserves | 132 | €12,109 | €8,828 | -€3,281 | -27.1% |
| Profit (loss) carried forward | 14 | €64,684 | €65,458 | +€774 | +1.2% |
| Provisions and deferred taxes | 16 | €4,036 | €2,943 | -€1,094 | -27.1% |
| Deferred taxes | 168 | €4,036 | €2,943 | -€1,094 | -27.1% |
| Amounts payable | 17/49 | €63,728 | €56,722 | -€7,006 | -11.0% |
| Amounts payable after more than one year | 17 | €26,852 | €36,570 | +€9,719 | +36.2% |
| Financial debts | 170/4 | €26,852 | €36,570 | +€9,719 | +36.2% |
| Amounts payable within one year | 42/48 | €36,877 | €20,152 | -€16,725 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €6,548 | €11,856 | +€5,307 | +81.1% |
| Trade debts | 44 | €4,917 | €884 | -€4,032 | -82.0% |
| Suppliers | 440/4 | €4,917 | €884 | -€4,032 | -82.0% |
| Taxes, remuneration and social security | 45 | €7,412 | €7,412 | = | 0.0% |
| Taxes | 450/3 | €7,412 | €7,412 | = | 0.0% |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Non-recurring operating income | 76A | €19,500 | - | -€19,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,003 | €21,809 | +€10,806 | +98.2% |
| Other operating charges | 640/8 | €917 | €935 | +€18 | +2.0% |
| Gross operating margin | 9900 | €72,971 | €33,894 | -€39,077 | -53.6% |
| Operating profit (loss) | 9901 | €61,051 | €11,150 | -€49,901 | -81.7% |
| Financial income | 75/76B | €767 | €682 | -€85 | -11.1% |
| Recurring financial income | 75 | €767 | €682 | -€85 | -11.1% |
| Financial charges | 65/66B | €1,057 | €1,433 | +€376 | +35.6% |
| Recurring financial charges | 65 | €1,057 | €1,433 | +€376 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €60,761 | €10,399 | -€50,362 | -82.9% |
| Transfer from deferred taxes | 780 | €339 | €1,094 | +€755 | +223% |
| Transfer to deferred taxes | 680 | €4,375 | - | -€4,375 | |
| Income taxes | 67/77 | €7,412 | - | -€7,412 | |
| Profit (loss) for the period | 9904 | €49,313 | €11,493 | -€37,821 | -76.7% |
| Transfer from tax-exempt reserves | 789 | €1,016 | €3,281 | +€2,265 | +223% |
| Transfer to tax-exempt reserves | 689 | €13,125 | - | -€13,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,204 | €14,774 | -€22,430 | -60.3% |
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 24 October 2026 via checked.be.