Lonama: what changed
Two fiscal 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.
Lonama
Largest movements
- Tangible fixed assets +€50,806
up €50,806 (+3646.5%), from €1,393 to €52,199
of which Furniture and vehicles: +€47,337
- Receivables within one year +€2,818
up €2,818 (+26.2%), from €10,757 to €13,575
of which Other amounts receivable: +€2,805
- Cash -€2,146
down €2,146 (-4.5%), from €47,531 to €45,386
mainly Contributions, distributions and other (-€71,100) and Investment in fixed assets (net) (-€54,234)
- Deferred charges and accrued income +€1,151
new in 2025: €1,151
- Other debts +€63,735
up €63,735 (+424900.0%), from €15 to €63,750
- Reserves -€49,100
down €49,100 (-100.0%), from €49,100 to €0
- Debts after one year +€35,914
new in 2025: €35,914
- Current portion of long-term debt +€8,903
new in 2025: €8,903
- Tax, wage and social debts -€7,635
down €7,635 (-93.2%), from €8,190 to €555
- Depreciation +€2,471
up €2,471 (+258.1%), from €957 to €3,428
- Gross operating margin -€785
down €785 (-2.4%), from €32,500 to €31,714
- Taxes -€720
down €720 (-11.5%), from €6,274 to €5,555
- Financial charges +€360
up €360 (+648.5%), from €56 to €415
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.
Cash bridge derived
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 | €59,682 | €112,311 | +€52,629 | +88.2% |
| Fixed assets | 21/28 | €1,393 | €52,199 | +€50,806 | +3646.5% |
| Tangible fixed assets | 22/27 | €1,393 | €52,199 | +€50,806 | +3646.5% |
| Plant, machinery and equipment | 23 | €688 | €4,157 | +€3,469 | +503.8% |
| Furniture and vehicles | 24 | €705 | €48,042 | +€47,337 | +6716.1% |
| Current assets | 29/58 | €58,289 | €60,112 | +€1,823 | +3.1% |
| Amounts receivable within one year | 40/41 | €10,757 | €13,575 | +€2,818 | +26.2% |
| Trade receivables | 40 | €10,588 | €10,600 | +€12 | +0.1% |
| Other amounts receivable | 41 | €170 | €2,975 | +€2,805 | +1652.0% |
| Cash at bank and in hand | 54/58 | €47,531 | €45,386 | -€2,146 | -4.5% |
| Deferred charges and accrued income | 490/1 | - | €1,151 | +€1,151 | |
| Total equity and liabilities | 10/49 | €59,682 | €112,311 | +€52,629 | +88.2% |
| Equity | 10/15 | €51,241 | €2,131 | -€49,110 | -95.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,100 | €0 | -€49,100 | -100.0% |
| Distributable reserves | 133 | €49,100 | €0 | -€49,100 | -100.0% |
| Profit (loss) carried forward | 14 | €141 | €131 | -€10 | -6.8% |
| Amounts payable | 17/49 | €8,441 | €110,180 | +€101,739 | +1205.3% |
| Amounts payable after more than one year | 17 | - | €35,914 | +€35,914 | |
| Financial debts | 170/4 | - | €35,914 | +€35,914 | |
| Amounts payable within one year | 42/48 | €8,441 | €73,950 | +€65,509 | +776.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,903 | +€8,903 | |
| Trade debts | 44 | €236 | €743 | +€507 | +214.8% |
| Suppliers | 440/4 | €236 | €743 | +€507 | +214.8% |
| Taxes, remuneration and social security | 45 | €8,190 | €555 | -€7,635 | -93.2% |
| Taxes | 450/3 | €8,190 | €555 | -€7,635 | -93.2% |
| Other amounts payable | 47/48 | €15 | €63,750 | +€63,735 | +424900.0% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €3,428 | +€2,471 | +258.1% |
| Other operating charges | 640/8 | €115 | €326 | +€211 | +183.4% |
| Gross operating margin | 9900 | €32,500 | €31,714 | -€785 | -2.4% |
| Operating profit (loss) | 9901 | €31,427 | €27,960 | -€3,467 | -11.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €56 | €415 | +€360 | +648.5% |
| Recurring financial charges | 65 | €56 | €415 | +€360 | +648.5% |
| Profit (loss) for the period before taxes | 9903 | €31,372 | €27,545 | -€3,827 | -12.2% |
| Income taxes | 67/77 | €6,274 | €5,555 | -€720 | -11.5% |
| Profit (loss) for the period | 9904 | €25,097 | €21,990 | -€3,107 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,097 | €21,990 | -€3,107 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.