Wim De Langhe: what changed
What changed
Wim De Langhe
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€30,813
2024 · €50,450-€19,637
Equity
€347,879
2024 · €353,977-€6,098
Cash
€37,620
2024 · €218,871-€181,250
Balance sheet total
€601,403
2024 · €564,223+€37,179
Largest movements
Assets
- Cash -€181,250
down €181,250 (-82.8%), from €218,871 to €37,620
mainly Investment in fixed assets (net) (-€177,252) and Current investments (-€104,391)
- Tangible fixed assets +€139,655
up €139,655 (+46.7%), from €299,319 to €438,974
of which Land and buildings: +€145,895
- Current investments +€104,391
up €104,391, from €0 to €104,391
- Receivables within one year -€25,972
down €25,972 (-57.2%), from €45,403 to €19,431
of which Other amounts receivable: -€31,851
Equity and liabilities
- Debts after one year +€42,503
up €42,503 (+26.4%), from €161,148 to €203,650
- Reserves -€6,098
down €6,098 (-1.8%), from €341,577 to €335,479
of which Distributable reserves: -€6,098
Income statement
- Gross operating margin -€10,438
down €10,438 (-10.4%), from €100,081 to €89,643
- Depreciation +€10,437
up €10,437 (+38.4%), from €27,160 to €37,597
- Taxes -€7,460
down €7,460 (-36.2%), from €20,619 to €13,159
- Financial charges +€2,615
up €2,615 (+65.6%), from €3,985 to €6,600
- Write-downs +€1,536
up €1,536, from -€1,536 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€50,450
Gross operating margin
-€10,438
Depreciation
-€10,437
Write-downs
-€1,536
Other operating charges
-€549
Financial income
-€1,523
Financial charges
-€2,615
Taxes
+€7,460
Result 2025
€30,813
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,190
Investment
-€281,643
Financing
+€10,203
Cash 2024
€218,871
From operations (derived)
+€90,190
Net result for the year
+€30,813
Depreciation
+€37,597
Receivables within one year
+€25,972
Smaller working-capital items
-€441
Trade debts
-€1,162
Tax, wage and social debts
-€3,535
Other debts
+€946
Investment (derived)
-€281,643
Investment in fixed assets (net)
-€177,252
Current investments
-€104,391
Financing
+€10,203
Debts after one year
+€42,503
Current portion of long-term debt
+€4,663
Short-term financial debts
-€52
Contributions, distributions and other
-€36,911
Cash 2025
€37,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,223 | €601,403 | +€37,179 | +6.6% |
| Fixed assets | 21/28 | €299,319 | €438,974 | +€139,655 | +46.7% |
| Tangible fixed assets | 22/27 | €299,319 | €438,974 | +€139,655 | +46.7% |
| Land and buildings | 22 | €285,789 | €431,684 | +€145,895 | +51.0% |
| Furniture and vehicles | 24 | €8,593 | €580 | -€8,013 | -93.3% |
| Other tangible fixed assets | 26 | €4,937 | €6,710 | +€1,774 | +35.9% |
| Current assets | 29/58 | €264,904 | €162,428 | -€102,476 | -38.7% |
| Amounts receivable within one year | 40/41 | €45,403 | €19,431 | -€25,972 | -57.2% |
| Trade receivables | 40 | €9,768 | €15,648 | +€5,880 | +60.2% |
| Other amounts receivable | 41 | €35,635 | €3,784 | -€31,851 | -89.4% |
| Current investments | 50/53 | €0 | €104,391 | +€104,391 | |
| Cash at bank and in hand | 54/58 | €218,871 | €37,620 | -€181,250 | -82.8% |
| Deferred charges and accrued income | 490/1 | €631 | €986 | +€355 | +56.3% |
| Total equity and liabilities | 10/49 | €564,223 | €601,403 | +€37,179 | +6.6% |
| Equity | 10/15 | €353,977 | €347,879 | -€6,098 | -1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €341,577 | €335,479 | -€6,098 | -1.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,592 | €7,592 | = | 0.0% |
| Distributable reserves | 133 | €333,985 | €327,887 | -€6,098 | -1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €210,246 | €253,524 | +€43,278 | +20.6% |
| Amounts payable after more than one year | 17 | €161,148 | €203,650 | +€42,503 | +26.4% |
| Financial debts | 170/4 | €161,148 | €203,650 | +€42,503 | +26.4% |
| Amounts payable within one year | 42/48 | €48,707 | €49,568 | +€861 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €22,729 | €27,392 | +€4,663 | +20.5% |
| Financial debts | 43 | €4,742 | €4,690 | -€52 | -1.1% |
| Credit institutions | 430/8 | €4,742 | €4,690 | -€52 | -1.1% |
| Trade debts | 44 | €5,021 | €3,859 | -€1,162 | -23.1% |
| Suppliers | 440/4 | €5,021 | €3,859 | -€1,162 | -23.1% |
| Taxes, remuneration and social security | 45 | €16,214 | €12,680 | -€3,535 | -21.8% |
| Taxes | 450/3 | €14,119 | €10,550 | -€3,569 | -25.3% |
| Remuneration and social security | 454/9 | €2,095 | €2,130 | +€35 | +1.6% |
| Other amounts payable | 47/48 | - | €946 | +€946 | |
| Accrued charges and deferred income | 492/3 | €392 | €306 | -€86 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,160 | €37,597 | +€10,437 | +38.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,536 | €0 | +€1,536 | |
| Other operating charges | 640/8 | €4,471 | €5,020 | +€549 | +12.3% |
| Gross operating margin | 9900 | €100,081 | €89,643 | -€10,438 | -10.4% |
| Operating profit (loss) | 9901 | €69,987 | €47,027 | -€22,960 | -32.8% |
| Financial income | 75/76B | €5,067 | €3,545 | -€1,523 | -30.0% |
| Recurring financial income | 75 | €5,067 | €3,545 | -€1,523 | -30.0% |
| Financial charges | 65/66B | €3,985 | €6,600 | +€2,615 | +65.6% |
| Recurring financial charges | 65 | €3,985 | €6,600 | +€2,615 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €71,069 | €43,971 | -€27,098 | -38.1% |
| Income taxes | 67/77 | €20,619 | €13,159 | -€7,460 | -36.2% |
| Profit (loss) for the period | 9904 | €50,450 | €30,813 | -€19,637 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,450 | €30,813 | -€19,637 | -38.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.