F. LONNEUX LOGISTICS: 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.
F. LONNEUX LOGISTICS
Largest movements
- Receivables within one year +€39,399
up €39,399 (+16.7%), from €235,983 to €275,382
of which Other amounts receivable: +€24,269
- Cash -€24,153
down €24,153 (-16.9%), from €143,307 to €119,154
mainly Trade debts (-€46,099) and Receivables within one year (-€39,399)
- Trade debts -€46,099
down €46,099 (-25.8%), from €178,934 to €132,835
- Profit (loss) carried forward +€24,305
up €24,305 (+14.6%), from €166,920 to €191,225
- Tax, wage and social debts +€12,397
up €12,397 (+35.7%), from €34,707 to €47,104
of which Remuneration and social security: +€14,190
- Current portion of long-term debt +€11,031
up €11,031 (+281%), from €3,920 to €14,951
- Other debts +€6,929
up €6,929 (+92.1%), from €7,527 to €14,456
- Turnover -€144,890
down €144,890 (-10.0%), from €1.4m to €1.3m
- Purchases and services -€96,322
down €96,322 (-8.4%), from €1.1m to €1.0m
- Staff costs +€40,541
up €40,541 (+14.9%), from €271,612 to €312,153
- Depreciation -€23,363
down €23,363 (-87.1%), from €26,820 to €3,457
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 | €423,187 | €434,085 | +€10,898 | +2.6% |
| Fixed assets | 21/28 | €17,752 | €13,936 | -€3,816 | -21.5% |
| Tangible fixed assets | 22/27 | €16,902 | €13,086 | -€3,816 | -22.6% |
| Plant, machinery and equipment | 23 | €13,004 | €10,929 | -€2,075 | -16.0% |
| Furniture and vehicles | 24 | €3,693 | €2,157 | -€1,536 | -41.6% |
| Leasing and similar rights | 25 | €205 | - | -€205 | |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €405,435 | €420,149 | +€14,714 | +3.6% |
| Amounts receivable within one year | 40/41 | €235,983 | €275,382 | +€39,399 | +16.7% |
| Trade receivables | 40 | €235,873 | €251,002 | +€15,130 | +6.4% |
| Other amounts receivable | 41 | €110 | €24,379 | +€24,269 | +22,063% |
| Cash at bank and in hand | 54/58 | €143,307 | €119,154 | -€24,153 | -16.9% |
| Deferred charges and accrued income | 490/1 | €26,146 | €25,614 | -€532 | -2.0% |
| Total equity and liabilities | 10/49 | €423,187 | €434,085 | +€10,898 | +2.6% |
| Equity | 10/15 | €194,980 | €219,285 | +€24,305 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,920 | €191,225 | +€24,305 | +14.6% |
| Amounts payable | 17/49 | €228,207 | €214,800 | -€13,407 | -5.9% |
| Amounts payable after more than one year | 17 | - | €5,090 | +€5,090 | |
| Financial debts | 170/4 | - | €5,090 | +€5,090 | |
| Amounts payable within one year | 42/48 | €228,207 | €209,711 | -€18,496 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €3,920 | €14,951 | +€11,031 | +281% |
| Financial debts | 43 | €3,119 | €365 | -€2,754 | -88.3% |
| Credit institutions | 430/8 | €3,119 | €365 | -€2,754 | -88.3% |
| Trade debts | 44 | €178,934 | €132,835 | -€46,099 | -25.8% |
| Suppliers | 440/4 | €178,934 | €132,835 | -€46,099 | -25.8% |
| Taxes, remuneration and social security | 45 | €34,707 | €47,104 | +€12,397 | +35.7% |
| Taxes | 450/3 | €15,232 | €13,438 | -€1,794 | -11.8% |
| Remuneration and social security | 454/9 | €19,475 | €33,665 | +€14,190 | +72.9% |
| Other amounts payable | 47/48 | €7,527 | €14,456 | +€6,929 | +92.1% |
| Turnover | 70 | €1,443,439 | €1,298,549 | -€144,890 | -10.0% |
| Non-recurring operating income | 76A | - | €23,314 | +€23,314 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,143,896 | €1,047,574 | -€96,322 | -8.4% |
| Remuneration, social security and pensions | 62 | €271,612 | €312,153 | +€40,541 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,820 | €3,457 | -€23,363 | -87.1% |
| Other operating charges | 640/8 | €5,801 | €6,080 | +€279 | +4.8% |
| Non-recurring operating charges | 66A | €2,101 | - | -€2,101 | |
| Gross operating margin | 9900 | €363,832 | €353,806 | -€10,025 | -2.8% |
| Operating profit (loss) | 9901 | €57,498 | €32,116 | -€25,381 | -44.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +633% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +633% |
| Financial charges | 65/66B | €1,694 | €2,172 | +€477 | +28.2% |
| Recurring financial charges | 65 | €1,694 | €2,172 | +€477 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €55,803 | €29,945 | -€25,858 | -46.3% |
| Income taxes | 67/77 | €15,000 | €5,641 | -€9,359 | -62.4% |
| Profit (loss) for the period | 9904 | €40,803 | €24,305 | -€16,499 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,803 | €24,305 | -€16,499 | -40.4% |
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 29 October 2026 via checked.be.