VAN LANGEVELD: 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 LANGEVELD
Largest movements
- Receivables within one year +€18,701
up €18,701 (+308%), from €6,067 to €24,769
of which Trade receivables: +€16,888
- Cash +€18,314
up €18,314 (+31.7%), from €57,712 to €76,026
mainly Net result for the year (+€32,111) and Depreciation (+€5,882)
- Tangible fixed assets -€5,882
down €5,882 (-22.2%), from €26,485 to €20,603
- Stocks and contracts -€5,337
down €5,337 (-100%), from €5,337 to €0
of which Stocks: -€3,062
- Reserves +€32,111
up €32,111 (+67.8%), from €47,353 to €79,464
- Tax, wage and social debts -€11,409
down €11,409 (-79.7%), from €14,310 to €2,902
- Trade debts +€5,545
up €5,545 (+136%), from €4,090 to €9,636
- Gross operating margin -€12,387
down €12,387 (-18.7%), from €66,340 to €53,953
- Depreciation +€2,957
up €2,957 (+101%), from €2,925 to €5,882
- Taxes -€2,101
down €2,101 (-12.5%), from €16,788 to €14,687
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 | €96,688 | €122,360 | +€25,673 | +26.6% |
| Fixed assets | 21/28 | €26,485 | €20,603 | -€5,882 | -22.2% |
| Tangible fixed assets | 22/27 | €26,485 | €20,603 | -€5,882 | -22.2% |
| Furniture and vehicles | 24 | €26,485 | €20,603 | -€5,882 | -22.2% |
| Current assets | 29/58 | €70,203 | €101,757 | +€31,555 | +44.9% |
| Stocks and contracts in progress | 3 | €5,337 | €0 | -€5,337 | -100% |
| Stocks | 30/36 | €3,062 | €0 | -€3,062 | -100% |
| Contracts in progress | 37 | €2,274 | €0 | -€2,274 | -100% |
| Amounts receivable within one year | 40/41 | €6,067 | €24,769 | +€18,701 | +308% |
| Trade receivables | 40 | €6,067 | €22,956 | +€16,888 | +278% |
| Other amounts receivable | 41 | - | €1,813 | +€1,813 | |
| Cash at bank and in hand | 54/58 | €57,712 | €76,026 | +€18,314 | +31.7% |
| Deferred charges and accrued income | 490/1 | €1,086 | €963 | -€124 | -11.4% |
| Total equity and liabilities | 10/49 | €96,688 | €122,360 | +€25,673 | +26.6% |
| Equity | 10/15 | €75,874 | €107,985 | +€32,111 | +42.3% |
| Contributions | 10/11 | €28,521 | €28,521 | = | 0.0% |
| Reserves | 13 | €47,353 | €79,464 | +€32,111 | +67.8% |
| Distributable reserves | 133 | €47,353 | €79,464 | +€32,111 | +67.8% |
| Amounts payable | 17/49 | €20,814 | €14,375 | -€6,438 | -30.9% |
| Amounts payable within one year | 42/48 | €20,814 | €14,375 | -€6,438 | -30.9% |
| Trade debts | 44 | €4,090 | €9,636 | +€5,545 | +136% |
| Suppliers | 440/4 | €4,090 | €9,636 | +€5,545 | +136% |
| Taxes, remuneration and social security | 45 | €14,310 | €2,902 | -€11,409 | -79.7% |
| Taxes | 450/3 | €14,310 | €2,902 | -€11,409 | -79.7% |
| Other amounts payable | 47/48 | €2,413 | €1,838 | -€575 | -23.8% |
| Remuneration, social security and pensions | 62 | €346 | €262 | -€84 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,925 | €5,882 | +€2,957 | +101% |
| Other operating charges | 640/8 | €761 | €730 | -€32 | -4.2% |
| Non-recurring operating charges | 66A | €0 | €174 | +€174 | |
| Gross operating margin | 9900 | €66,340 | €53,953 | -€12,387 | -18.7% |
| Operating profit (loss) | 9901 | €62,308 | €46,906 | -€15,402 | -24.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4,000% |
| Financial charges | 65/66B | €67 | €108 | +€41 | +61.0% |
| Recurring financial charges | 65 | €67 | €108 | +€41 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €62,241 | €46,799 | -€15,443 | -24.8% |
| Income taxes | 67/77 | €16,788 | €14,687 | -€2,101 | -12.5% |
| Profit (loss) for the period | 9904 | €45,453 | €32,111 | -€13,342 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,453 | €32,111 | -€13,342 | -29.4% |
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.