VAN LANGENHOVE: what changed
Two fiscal 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 LANGENHOVE
Largest movements
- Cash +€9,765
up €9,765 (+11.3%), from €86,761 to €96,526
mainly Net result for the year (+€7,793) and Depreciation (+€6,808)
- Tangible fixed assets -€6,808
down €6,808 (-4.7%), from €144,320 to €137,512
of which Land and buildings: -€4,454
- Stocks and contracts +€6,200
up €6,200 (+27.6%), from €22,500 to €28,700
- Profit (loss) carried forward +€7,793
up €7,793 (+24.6%), from -€31,726 to -€23,934
- Tax, wage and social debts +€3,452
up €3,452 (+438.0%), from €788 to €4,240
- Gross operating margin -€13,899
down €13,899 (-41.6%), from €33,421 to €19,522
- Depreciation -€7,880
down €7,880 (-53.7%), from €14,688 to €6,808
- Other operating charges +€612
up €612 (+25.9%), from €2,363 to €2,975
- Financial charges +€377
up €377 (+20.8%), from €1,811 to €2,189
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 | €299,937 | €311,924 | +€11,987 | +4.0% |
| Fixed assets | 21/28 | €148,455 | €141,647 | -€6,808 | -4.6% |
| Tangible fixed assets | 22/27 | €144,320 | €137,512 | -€6,808 | -4.7% |
| Land and buildings | 22 | €135,398 | €130,944 | -€4,454 | -3.3% |
| Plant, machinery and equipment | 23 | €5,475 | €3,881 | -€1,594 | -29.1% |
| Furniture and vehicles | 24 | €109 | €0 | -€109 | -100.0% |
| Other tangible fixed assets | 26 | €3,338 | €2,688 | -€650 | -19.5% |
| Financial fixed assets | 28 | €4,135 | €4,135 | = | 0.0% |
| Current assets | 29/58 | €151,482 | €170,277 | +€18,794 | +12.4% |
| Stocks and contracts in progress | 3 | €22,500 | €28,700 | +€6,200 | +27.6% |
| Stocks | 30/36 | €22,500 | €28,700 | +€6,200 | +27.6% |
| Amounts receivable within one year | 40/41 | €40,448 | €42,559 | +€2,111 | +5.2% |
| Trade receivables | 40 | €0 | €480 | +€480 | |
| Other amounts receivable | 41 | €40,448 | €42,079 | +€1,631 | +4.0% |
| Cash at bank and in hand | 54/58 | €86,761 | €96,526 | +€9,765 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,773 | €2,492 | +€719 | +40.5% |
| Total equity and liabilities | 10/49 | €299,937 | €311,924 | +€11,987 | +4.0% |
| Equity | 10/15 | €295,379 | €303,171 | +€7,793 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €238,513 | €238,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €63,128 | €63,128 | = | 0.0% |
| Reserves not available under the articles | 1311 | €63,128 | €63,128 | = | 0.0% |
| Distributable reserves | 133 | €175,385 | €175,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,726 | -€23,934 | +€7,793 | +24.6% |
| Amounts payable | 17/49 | €4,559 | €8,753 | +€4,194 | +92.0% |
| Amounts payable within one year | 42/48 | €2,940 | €7,826 | +€4,886 | +166.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €491 | €3,586 | +€3,096 | +630.9% |
| Suppliers | 440/4 | €491 | €3,586 | +€3,096 | +630.9% |
| Taxes, remuneration and social security | 45 | €788 | €4,240 | +€3,452 | +438.0% |
| Taxes | 450/3 | €788 | €4,240 | +€3,452 | +438.0% |
| Other amounts payable | 47/48 | €1,662 | €0 | -€1,662 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,618 | €926 | -€692 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,688 | €6,808 | -€7,880 | -53.7% |
| Other operating charges | 640/8 | €2,363 | €2,975 | +€612 | +25.9% |
| Gross operating margin | 9900 | €33,421 | €19,522 | -€13,899 | -41.6% |
| Operating profit (loss) | 9901 | €16,370 | €9,739 | -€6,631 | -40.5% |
| Financial income | 75/76B | €327 | €243 | -€84 | -25.7% |
| Recurring financial income | 75 | €327 | €243 | -€84 | -25.7% |
| Financial charges | 65/66B | €1,811 | €2,189 | +€377 | +20.8% |
| Recurring financial charges | 65 | €1,811 | €2,189 | +€377 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €14,885 | €7,793 | -€7,093 | -47.6% |
| Profit (loss) for the period | 9904 | €14,885 | €7,793 | -€7,093 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,885 | €7,793 | -€7,093 | -47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.