VAN LANGENHOVEN PASCAL: 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 LANGENHOVEN PASCAL
Largest movements
- Receivables within one year -€16,443
down €16,443 (-16.9%), from €97,548 to €81,105
of which Trade receivables: -€18,732
- Cash -€10,206
down €10,206 (-88.9%), from €11,476 to €1,271
mainly Other debts (-€25,610) and Net result for the year (-€1,159)
- Other debts -€25,610
down €25,610 (-77.4%), from €33,107 to €7,497
- Profit (loss) carried forward -€1,159
down €1,159 (-6.4%), from -€18,213 to -€19,372
- Gross operating margin -€6,570
down €6,570, from €3,824 to -€2,745
- Financial income -€2,564
down €2,564 (-51.9%), from €4,943 to €2,379
- Financial charges -€46
down €46 (-6.6%), from €695 to €649
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 | €109,024 | €82,376 | -€26,649 | -24.4% |
| Current assets | 29/58 | €109,024 | €82,376 | -€26,649 | -24.4% |
| Amounts receivable within one year | 40/41 | €97,548 | €81,105 | -€16,443 | -16.9% |
| Trade receivables | 40 | €18,732 | - | -€18,732 | |
| Other amounts receivable | 41 | €78,816 | €81,105 | +€2,289 | +2.9% |
| Cash at bank and in hand | 54/58 | €11,476 | €1,271 | -€10,206 | -88.9% |
| Total equity and liabilities | 10/49 | €109,024 | €82,376 | -€26,649 | -24.4% |
| Equity | 10/15 | €75,726 | €74,567 | -€1,159 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,338 | €75,338 | = | 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% |
| Distributable reserves | 133 | €73,478 | €73,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,213 | -€19,372 | -€1,159 | -6.4% |
| Amounts payable | 17/49 | €33,299 | €7,809 | -€25,490 | -76.5% |
| Amounts payable within one year | 42/48 | €33,299 | €7,809 | -€25,490 | -76.5% |
| Trade debts | 44 | €192 | €226 | +€34 | +17.8% |
| Suppliers | 440/4 | €192 | €226 | +€34 | +17.8% |
| Taxes, remuneration and social security | 45 | - | €86 | +€86 | |
| Taxes | 450/3 | - | €86 | +€86 | |
| Other amounts payable | 47/48 | €33,107 | €7,497 | -€25,610 | -77.4% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €3,824 | -€2,745 | -€6,570 | |
| Operating profit (loss) | 9901 | €3,684 | -€2,889 | -€6,573 | |
| Financial income | 75/76B | €4,943 | €2,379 | -€2,564 | -51.9% |
| Recurring financial income | 75 | €4,943 | €2,379 | -€2,564 | -51.9% |
| Financial charges | 65/66B | €695 | €649 | -€46 | -6.6% |
| Recurring financial charges | 65 | €695 | €649 | -€46 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €7,932 | -€1,159 | -€9,091 | |
| Profit (loss) for the period | 9904 | €7,932 | -€1,159 | -€9,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,932 | -€1,159 | -€9,091 |
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.