Loncelle: 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.
Loncelle
Largest movements
- Cash -€14,854
down €14,854 (-96.1%), from €15,456 to €602
mainly Contributions, distributions and other (-€17,000) and Tax, wage and social debts (-€9,629)
- Receivables within one year -€10,488
no longer reported in 2025 (was €10,488)
- Tangible fixed assets -€7,423
down €7,423 (-67.4%), from €11,020 to €3,597
- Profit (loss) carried forward -€16,259
down €16,259, from €14,948 to -€1,311
- Tax, wage and social debts -€9,629
down €9,629 (-78.6%), from €12,244 to €2,615
of which Taxes: -€6,986
- Other debts -€6,740
down €6,740 (-80.5%), from €8,373 to €1,633
- Gross operating margin -€25,872
down €25,872 (-67.4%), from €38,389 to €12,517
- Taxes -€6,986
down €6,986 (-72.8%), from €9,601 to €2,615
- Depreciation -€4,077
down €4,077 (-35.5%), from €11,500 to €7,423
- Other operating charges -€668
down €668 (-29.6%), from €2,254 to €1,586
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 | €38,626 | €5,817 | -€32,809 | -84.9% |
| Formation expenses | 20 | €1,350 | €1,190 | -€160 | -11.9% |
| Fixed assets | 21/28 | €11,020 | €3,597 | -€7,423 | -67.4% |
| Tangible fixed assets | 22/27 | €11,020 | €3,597 | -€7,423 | -67.4% |
| Furniture and vehicles | 24 | €11,020 | €3,597 | -€7,423 | -67.4% |
| Current assets | 29/58 | €26,257 | €1,031 | -€25,226 | -96.1% |
| Amounts receivable within one year | 40/41 | €10,488 | - | -€10,488 | |
| Trade receivables | 40 | €10,488 | - | -€10,488 | |
| Cash at bank and in hand | 54/58 | €15,456 | €602 | -€14,854 | -96.1% |
| Deferred charges and accrued income | 490/1 | €312 | €429 | +€116 | +37.2% |
| Total equity and liabilities | 10/49 | €38,626 | €5,817 | -€32,809 | -84.9% |
| Equity | 10/15 | €17,648 | €1,390 | -€16,259 | -92.1% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,948 | -€1,311 | -€16,259 | |
| Amounts payable | 17/49 | €20,978 | €4,428 | -€16,550 | -78.9% |
| Amounts payable within one year | 42/48 | €20,978 | €4,428 | -€16,550 | -78.9% |
| Trade debts | 44 | €361 | €180 | -€180 | -50.0% |
| Suppliers | 440/4 | €361 | €180 | -€180 | -50.0% |
| Taxes, remuneration and social security | 45 | €12,244 | €2,615 | -€9,629 | -78.6% |
| Taxes | 450/3 | €9,601 | €2,615 | -€6,986 | -72.8% |
| Remuneration and social security | 454/9 | €2,643 | - | -€2,643 | |
| Other amounts payable | 47/48 | €8,373 | €1,633 | -€6,740 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,500 | €7,423 | -€4,077 | -35.5% |
| Other operating charges | 640/8 | €2,254 | €1,586 | -€668 | -29.6% |
| Gross operating margin | 9900 | €38,389 | €12,517 | -€25,872 | -67.4% |
| Operating profit (loss) | 9901 | €24,635 | €3,508 | -€21,127 | -85.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €86 | €152 | +€66 | +76.9% |
| Recurring financial charges | 65 | €86 | €152 | +€66 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €24,549 | €3,356 | -€21,194 | -86.3% |
| Income taxes | 67/77 | €9,601 | €2,615 | -€6,986 | -72.8% |
| Profit (loss) for the period | 9904 | €14,948 | €741 | -€14,207 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,948 | €741 | -€14,207 | -95.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.