When a person listens to natural speech, the relation between features of the speech signal and the corresponding evoked electroencephalogram (EEG) is indicative of neural processing of the speech signal. Using linguistic representations of speech, we investigate the differences in neural processing between speech in a native and foreign language that is not understood. We conducted experiments using three stimuli: a comprehensible language, an incomprehensible language, and randomly shuffled words from a comprehensible language, while recording the EEG signal of native Dutch-speaking participants. We modeled the neural tracking of linguistic features of the speech signals using a deep-learning model in a match-mismatch task that relates EEG signals to speech, while accounting for lexical segmentation features reflecting acoustic processing. The deep learning model effectively classifies coherent versus nonsense languages. We also observed significant differences in tracking patterns between comprehensible and incomprehensible speech stimuli within the same language. It demonstrates the potential of deep learning frameworks in measuring speech understanding objectively.