VAN LANGENDONCK & PARTNERS: 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 LANGENDONCK & PARTNERS
Largest movements
- Cash +€35,032
up €35,032 (+20.0%), from €175,432 to €210,464
mainly Net result for the year (+€70,632) and Depreciation (+€9,296)
- Tangible fixed assets -€9,296
down €9,296 (-76.1%), from €12,216 to €2,920
of which Land and buildings: -€8,154
- Receivables within one year +€5,846
up €5,846 (+51.3%), from €11,396 to €17,242
of which Trade receivables: +€4,493
- Profit (loss) carried forward +€70,632
up €70,632 (+92.3%), from €76,558 to €147,190
- Tax, wage and social debts -€41,157
down €41,157 (-46.2%), from €89,119 to €47,962
of which Remuneration and social security: -€48,808
- Turnover +€84,415
up €84,415 (+103%), from €81,600 to €166,014
- Gross operating margin +€80,682
up €80,682 (+195%), from €41,443 to €122,125
- Taxes +€22,121
up €22,121 (+234%), from €9,456 to €31,577
- Provisions +€6,084
up €6,084, from €0 to €6,084
- Purchases and services +€3,396
up €3,396 (+8.4%), from €40,493 to €43,889
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 | €199,633 | €231,183 | +€31,550 | +15.8% |
| Fixed assets | 21/28 | €12,216 | €2,920 | -€9,296 | -76.1% |
| Tangible fixed assets | 22/27 | €12,216 | €2,920 | -€9,296 | -76.1% |
| Land and buildings | 22 | €8,154 | - | -€8,154 | |
| Plant, machinery and equipment | 23 | - | €2,920 | +€2,920 | |
| Furniture and vehicles | 24 | €4,061 | - | -€4,061 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €187,418 | €228,263 | +€40,845 | +21.8% |
| Amounts receivable within one year | 40/41 | €11,396 | €17,242 | +€5,846 | +51.3% |
| Trade receivables | 40 | €9,751 | €14,244 | +€4,493 | +46.1% |
| Other amounts receivable | 41 | €1,645 | €2,997 | +€1,353 | +82.2% |
| Cash at bank and in hand | 54/58 | €175,432 | €210,464 | +€35,032 | +20.0% |
| Deferred charges and accrued income | 490/1 | €590 | €557 | -€33 | -5.6% |
| Total equity and liabilities | 10/49 | €199,633 | €231,183 | +€31,550 | +15.8% |
| Equity | 10/15 | €97,018 | €167,650 | +€70,632 | +72.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,558 | €147,190 | +€70,632 | +92.3% |
| Provisions and deferred taxes | 16 | €4,875 | €6,084 | +€1,209 | +24.8% |
| Provisions for liabilities and charges | 160/5 | €4,875 | €6,084 | +€1,209 | +24.8% |
| Pensions and similar obligations | 160 | - | €6,084 | +€6,084 | |
| Other liabilities and charges | 164/5 | €4,875 | - | -€4,875 | |
| Amounts payable | 17/49 | €97,740 | €57,449 | -€40,291 | -41.2% |
| Amounts payable within one year | 42/48 | €97,740 | €57,449 | -€40,291 | -41.2% |
| Trade debts | 44 | €8,621 | €9,487 | +€866 | +10.0% |
| Suppliers | 440/4 | €8,621 | €9,487 | +€866 | +10.0% |
| Taxes, remuneration and social security | 45 | €89,119 | €47,962 | -€41,157 | -46.2% |
| Taxes | 450/3 | €20,935 | €28,586 | +€7,650 | +36.5% |
| Remuneration and social security | 454/9 | €68,184 | €19,376 | -€48,808 | -71.6% |
| Turnover | 70 | €81,600 | €166,014 | +€84,415 | +103% |
| Non-recurring operating income | 76A | €336 | - | -€336 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,493 | €43,889 | +€3,396 | +8.4% |
| Remuneration, social security and pensions | 62 | €3,763 | €3,869 | +€106 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,858 | €9,296 | +€438 | +4.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €6,084 | +€6,084 | |
| Other operating charges | 640/8 | €864 | €891 | +€27 | +3.1% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €41,443 | €122,125 | +€80,682 | +195% |
| Operating profit (loss) | 9901 | €27,958 | €101,985 | +€74,028 | +265% |
| Financial income | 75/76B | €266 | €224 | -€42 | -15.9% |
| Recurring financial income | 75 | €266 | €224 | -€42 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €28,224 | €102,209 | +€73,986 | +262% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €9,456 | €31,577 | +€22,121 | +234% |
| Profit (loss) for the period | 9904 | €18,768 | €70,632 | +€51,864 | +276% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,768 | €70,632 | +€51,864 | +276% |
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.