LONEZ CONSULTING: 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.
LONEZ CONSULTING
Largest movements
- Cash +€30,653
up €30,653 (+112%), from €27,421 to €58,074
mainly Other debts (+€81,092) and Net result for the year (+€47,941)
- Receivables within one year -€28,573
down €28,573 (-22.4%), from €127,842 to €99,269
of which Trade receivables: -€63,103
- Deferred charges and accrued income -€5,596
down €5,596 (-62.9%), from €8,895 to €3,299
- Other debts +€81,092
new in 2025: €81,092
- Profit (loss) carried forward -€47,460
down €47,460 (-46.3%), from €102,457 to €54,997
- Trade debts -€37,675
down €37,675 (-99.6%), from €37,829 to €154
- Tax, wage and social debts +€12,257
up €12,257 (+111%), from €11,075 to €23,332
- Debts after one year -€12,234
down €12,234 (-51.0%), from €23,994 to €11,760
- Gross operating margin +€1,628
up €1,628 (+2.5%), from €64,381 to €66,009
- Financial charges +€1,098
up €1,098 (+86.1%), from €1,276 to €2,374
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 | €188,997 | €185,567 | -€3,430 | -1.8% |
| Fixed assets | 21/28 | €2,339 | €2,425 | +€86 | +3.7% |
| Tangible fixed assets | 22/27 | €2,236 | €1,571 | -€665 | -29.7% |
| Plant, machinery and equipment | 23 | €181 | €102 | -€79 | -43.4% |
| Furniture and vehicles | 24 | €1,055 | €469 | -€586 | -55.6% |
| Assets under construction and advance payments | 27 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €103 | €853 | +€750 | +728% |
| Current assets | 29/58 | €186,658 | €183,143 | -€3,515 | -1.9% |
| Amounts receivable after more than one year | 29 | €22,500 | €22,500 | = | 0.0% |
| Other amounts receivable | 291 | €22,500 | €22,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €127,842 | €99,269 | -€28,573 | -22.4% |
| Trade receivables | 40 | €97,579 | €34,476 | -€63,103 | -64.7% |
| Other amounts receivable | 41 | €30,263 | €64,792 | +€34,529 | +114% |
| Cash at bank and in hand | 54/58 | €27,421 | €58,074 | +€30,653 | +112% |
| Deferred charges and accrued income | 490/1 | €8,895 | €3,299 | -€5,596 | -62.9% |
| Total equity and liabilities | 10/49 | €188,997 | €185,567 | -€3,430 | -1.8% |
| Equity | 10/15 | €104,457 | €56,997 | -€47,460 | -45.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,457 | €54,997 | -€47,460 | -46.3% |
| Amounts payable | 17/49 | €84,540 | €128,571 | +€44,031 | +52.1% |
| Amounts payable after more than one year | 17 | €23,994 | €11,760 | -€12,234 | -51.0% |
| Financial debts | 170/4 | €23,994 | €11,760 | -€12,234 | -51.0% |
| Amounts payable within one year | 42/48 | €60,546 | €116,811 | +€56,265 | +92.9% |
| Current portion of amounts payable after more than one year | 42 | €11,642 | €12,234 | +€592 | +5.1% |
| Trade debts | 44 | €37,829 | €154 | -€37,675 | -99.6% |
| Suppliers | 440/4 | €37,829 | €154 | -€37,675 | -99.6% |
| Taxes, remuneration and social security | 45 | €11,075 | €23,332 | +€12,257 | +111% |
| Taxes | 450/3 | €11,075 | €23,332 | +€12,257 | +111% |
| Other amounts payable | 47/48 | - | €81,092 | +€81,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €665 | -€433 | -39.5% |
| Other operating charges | 640/8 | €878 | €1,014 | +€136 | +15.5% |
| Gross operating margin | 9900 | €64,381 | €66,009 | +€1,628 | +2.5% |
| Operating profit (loss) | 9901 | €62,405 | €64,330 | +€1,925 | +3.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,276 | €2,374 | +€1,098 | +86.1% |
| Recurring financial charges | 65 | €1,276 | €2,374 | +€1,098 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | €61,129 | €61,956 | +€827 | +1.4% |
| Income taxes | 67/77 | €14,285 | €14,014 | -€271 | -1.9% |
| Profit (loss) for the period | 9904 | €46,844 | €47,941 | +€1,097 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,844 | €47,941 | +€1,097 | +2.3% |
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.