VAN LANGENHOVE LUC: 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 LANGENHOVE LUC
Largest movements
- Cash +€22,067
up €22,067 (+588%), from €3,750 to €25,817
mainly Depreciation (+€19,307) and Net result for the year (+€11,671)
- Tangible fixed assets -€7,404
down €7,404 (-11.0%), from €67,330 to €59,926
- Reserves +€11,671
up €11,671 (+13.0%), from €89,644 to €101,315
of which Distributable reserves: +€11,671
- Trade debts +€1,515
up €1,515 (+135%), from €1,120 to €2,635
- Tax, wage and social debts +€1,369
up €1,369 (+933%), from €147 to €1,516
- Gross operating margin +€2,806
up €2,806 (+7.8%), from €36,088 to €38,894
- Staff costs -€1,527
down €1,527 (-55.9%), from €2,732 to €1,205
- Taxes +€1,367
up €1,367 (+27.6%), from €4,957 to €6,324
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 | €104,168 | €118,146 | +€13,978 | +13.4% |
| Fixed assets | 21/28 | €67,330 | €59,926 | -€7,404 | -11.0% |
| Tangible fixed assets | 22/27 | €67,330 | €59,926 | -€7,404 | -11.0% |
| Land and buildings | 22 | €8,233 | €7,317 | -€916 | -11.1% |
| Plant, machinery and equipment | 23 | €17,695 | €14,673 | -€3,022 | -17.1% |
| Furniture and vehicles | 24 | €41,403 | €37,936 | -€3,466 | -8.4% |
| Current assets | 29/58 | €36,837 | €58,220 | +€21,382 | +58.0% |
| Amounts receivable within one year | 40/41 | €32,336 | €31,453 | -€883 | -2.7% |
| Other amounts receivable | 41 | €32,336 | €31,453 | -€883 | -2.7% |
| Cash at bank and in hand | 54/58 | €3,750 | €25,817 | +€22,067 | +588% |
| Deferred charges and accrued income | 490/1 | €752 | €950 | +€198 | +26.4% |
| Total equity and liabilities | 10/49 | €104,168 | €118,146 | +€13,978 | +13.4% |
| Equity | 10/15 | €102,044 | €113,715 | +€11,671 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,644 | €101,315 | +€11,671 | +13.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €87,784 | €99,455 | +€11,671 | +13.3% |
| Amounts payable | 17/49 | €2,124 | €4,430 | +€2,307 | +109% |
| Amounts payable within one year | 42/48 | €2,124 | €4,430 | +€2,307 | +109% |
| Trade debts | 44 | €1,120 | €2,635 | +€1,515 | +135% |
| Suppliers | 440/4 | €1,120 | €2,635 | +€1,515 | +135% |
| Advances received on contracts in progress | 46 | €857 | €280 | -€578 | -67.4% |
| Taxes, remuneration and social security | 45 | €147 | €1,516 | +€1,369 | +933% |
| Taxes | 450/3 | €147 | €1,516 | +€1,369 | +933% |
| Non-recurring operating income | 76A | - | €530 | +€530 | |
| Remuneration, social security and pensions | 62 | €2,732 | €1,205 | -€1,527 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,971 | €19,307 | +€335 | +1.8% |
| Other operating charges | 640/8 | €427 | €350 | -€76 | -17.9% |
| Gross operating margin | 9900 | €36,088 | €38,894 | +€2,806 | +7.8% |
| Operating profit (loss) | 9901 | €13,958 | €18,033 | +€4,074 | +29.2% |
| Financial income | 75/76B | €61 | €35 | -€26 | -42.8% |
| Recurring financial income | 75 | €61 | €35 | -€26 | -42.8% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.4% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €13,947 | €17,995 | +€4,048 | +29.0% |
| Income taxes | 67/77 | €4,957 | €6,324 | +€1,367 | +27.6% |
| Profit (loss) for the period | 9904 | €8,990 | €11,671 | +€2,681 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,990 | €11,671 | +€2,681 | +29.8% |
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 28 October 2026 via checked.be.