LONCKE WIM: 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.
LONCKE WIM
Largest movements
- Tangible fixed assets +€85,600
up €85,600 (+13.3%), from €644,517 to €730,117
of which Furniture and vehicles: +€103,951
- Cash +€64,448
up €64,448 (+293%), from €22,020 to €86,467
mainly Trade debts (+€161,680) and Net result for the year (+€96,044)
- Receivables within one year +€23,160
up €23,160 (+21.4%), from €108,363 to €131,523
of which Other amounts receivable: +€19,884
- Trade debts +€161,680
up €161,680 (+783%), from €20,646 to €182,326
- Reserves +€96,044
up €96,044 (+76.7%), from €125,177 to €221,221
of which Distributable reserves: +€61,741
- Other debts -€45,963
down €45,963 (-45.5%), from €101,086 to €55,124
- Debts after one year -€42,201
down €42,201 (-11.5%), from €366,630 to €324,429
- Current portion of long-term debt -€18,980
down €18,980 (-14.2%), from €134,116 to €115,137
- Gross operating margin +€101,095
up €101,095 (+83.4%), from €121,161 to €222,256
- Other operating charges +€15,022
up €15,022 (+152%), from €9,854 to €24,876
- Financial charges +€6,906
up €6,906 (+66.0%), from €10,466 to €17,372
- Taxes +€6,550
up €6,550 (+172%), from €3,818 to €10,368
- Depreciation +€2,277
up €2,277 (+3.8%), from €59,954 to €62,231
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 | €789,998 | €957,569 | +€167,571 | +21.2% |
| Fixed assets | 21/28 | €644,517 | €730,117 | +€85,600 | +13.3% |
| Tangible fixed assets | 22/27 | €644,517 | €730,117 | +€85,600 | +13.3% |
| Land and buildings | 22 | - | €6,721 | +€6,721 | |
| Plant, machinery and equipment | 23 | €71,645 | €9,618 | -€62,028 | -86.6% |
| Furniture and vehicles | 24 | €221,356 | €325,307 | +€103,951 | +47.0% |
| Leasing and similar rights | 25 | €351,516 | €388,472 | +€36,956 | +10.5% |
| Current assets | 29/58 | €145,481 | €227,452 | +€81,971 | +56.3% |
| Amounts receivable within one year | 40/41 | €108,363 | €131,523 | +€23,160 | +21.4% |
| Trade receivables | 40 | €94,381 | €97,656 | +€3,275 | +3.5% |
| Other amounts receivable | 41 | €13,982 | €33,867 | +€19,884 | +142% |
| Cash at bank and in hand | 54/58 | €22,020 | €86,467 | +€64,448 | +293% |
| Deferred charges and accrued income | 490/1 | €15,098 | €9,461 | -€5,637 | -37.3% |
| Total equity and liabilities | 10/49 | €789,998 | €957,569 | +€167,571 | +21.2% |
| Equity | 10/15 | €161,777 | €257,822 | +€96,044 | +59.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €125,177 | €221,221 | +€96,044 | +76.7% |
| Tax-exempt reserves | 132 | - | €34,303 | +€34,303 | |
| Distributable reserves | 133 | €125,177 | €186,918 | +€61,741 | +49.3% |
| Profit (loss) carried forward | 14 | €11,600 | €11,600 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €11,434 | +€11,434 | |
| Deferred taxes | 168 | - | €11,434 | +€11,434 | |
| Amounts payable | 17/49 | €628,221 | €688,313 | +€60,092 | +9.6% |
| Amounts payable after more than one year | 17 | €366,630 | €324,429 | -€42,201 | -11.5% |
| Financial debts | 170/4 | €366,630 | €324,429 | -€42,201 | -11.5% |
| Amounts payable within one year | 42/48 | €261,591 | €360,637 | +€99,046 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €134,116 | €115,137 | -€18,980 | -14.2% |
| Trade debts | 44 | €20,646 | €182,326 | +€161,680 | +783% |
| Suppliers | 440/4 | €20,646 | €182,326 | +€161,680 | +783% |
| Taxes, remuneration and social security | 45 | €5,743 | €8,051 | +€2,309 | +40.2% |
| Taxes | 450/3 | €5,743 | €8,051 | +€2,309 | +40.2% |
| Other amounts payable | 47/48 | €101,086 | €55,124 | -€45,963 | -45.5% |
| Accrued charges and deferred income | 492/3 | - | €3,247 | +€3,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,954 | €62,231 | +€2,277 | +3.8% |
| Other operating charges | 640/8 | €9,854 | €24,876 | +€15,022 | +152% |
| Gross operating margin | 9900 | €121,161 | €222,256 | +€101,095 | +83.4% |
| Operating profit (loss) | 9901 | €51,353 | €135,149 | +€83,796 | +163% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €10,466 | €17,372 | +€6,906 | +66.0% |
| Recurring financial charges | 65 | €10,466 | €17,372 | +€6,906 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €40,887 | €117,846 | +€76,959 | +188% |
| Transfer from deferred taxes | 780 | - | €3 | +€3 | |
| Transfer to deferred taxes | 680 | - | €11,438 | +€11,438 | |
| Income taxes | 67/77 | €3,818 | €10,368 | +€6,550 | +172% |
| Profit (loss) for the period | 9904 | €37,070 | €96,044 | +€58,975 | +159% |
| Transfer from tax-exempt reserves | 789 | - | €9 | +€9 | |
| Transfer to tax-exempt reserves | 689 | - | €34,313 | +€34,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,070 | €61,741 | +€24,672 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.