LONGIMAC: 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.
LONGIMAC
Largest movements
- Tangible fixed assets -€55,121
down €55,121 (-3.9%), from €1.4m to €1.3m
of which Land and buildings: -€51,739
- Receivables within one year +€51,882
up €51,882 (+124.7%), from €41,619 to €93,501
of which Trade receivables: +€45,825
- Cash -€16,113
down €16,113 (-70.7%), from €22,800 to €6,686
mainly Other debts (-€125,784) and Investment in fixed assets (net) (-€64,512)
- Profit (loss) carried forward +€137,209
up €137,209 (+23.4%), from -€585,260 to -€448,051
- Other debts -€125,784
down €125,784 (-10.5%), from €1.2m to €1.1m
- Trade debts -€34,532
down €34,532 (-43.9%), from €78,645 to €44,112
- Depreciation -€42,661
down €42,661 (-26.3%), from €162,294 to €119,633
- Gross operating margin +€37,757
up €37,757 (+16.2%), from €232,942 to €270,699
- Staff costs +€4,519
up €4,519 (+452.3%), from €999 to €5,518
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 | €1,466,269 | €1,442,447 | -€23,822 | -1.6% |
| Fixed assets | 21/28 | €1,397,381 | €1,342,260 | -€55,121 | -3.9% |
| Tangible fixed assets | 22/27 | €1,397,381 | €1,342,260 | -€55,121 | -3.9% |
| Land and buildings | 22 | €702,847 | €651,108 | -€51,739 | -7.4% |
| Plant, machinery and equipment | 23 | €694,534 | €689,025 | -€5,509 | -0.8% |
| Furniture and vehicles | 24 | €0 | €2,127 | +€2,127 | |
| Current assets | 29/58 | €68,888 | €100,187 | +€31,299 | +45.4% |
| Amounts receivable within one year | 40/41 | €41,619 | €93,501 | +€51,882 | +124.7% |
| Trade receivables | 40 | €39,626 | €85,451 | +€45,825 | +115.6% |
| Other amounts receivable | 41 | €1,993 | €8,049 | +€6,057 | +304.0% |
| Cash at bank and in hand | 54/58 | €22,800 | €6,686 | -€16,113 | -70.7% |
| Deferred charges and accrued income | 490/1 | €4,469 | €0 | -€4,469 | -100.0% |
| Total equity and liabilities | 10/49 | €1,466,269 | €1,442,447 | -€23,822 | -1.6% |
| Equity | 10/15 | €181,740 | €318,949 | +€137,209 | +75.5% |
| Contributions | 10/11 | €767,000 | €767,000 | = | 0.0% |
| Capital | 10 | €767,000 | €767,000 | = | 0.0% |
| Issued capital | 100 | €767,000 | €767,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€585,260 | -€448,051 | +€137,209 | +23.4% |
| Amounts payable | 17/49 | €1,284,528 | €1,123,498 | -€161,031 | -12.5% |
| Amounts payable within one year | 42/48 | €1,284,528 | €1,123,498 | -€161,031 | -12.5% |
| Trade debts | 44 | €78,645 | €44,112 | -€34,532 | -43.9% |
| Suppliers | 440/4 | €78,645 | €44,112 | -€34,532 | -43.9% |
| Taxes, remuneration and social security | 45 | €6,087 | €5,372 | -€715 | -11.7% |
| Taxes | 450/3 | €6,087 | €5,322 | -€765 | -12.6% |
| Remuneration and social security | 454/9 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €1,199,797 | €1,074,013 | -€125,784 | -10.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €999 | €5,518 | +€4,519 | +452.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,294 | €119,633 | -€42,661 | -26.3% |
| Other operating charges | 640/8 | €8,950 | €7,846 | -€1,104 | -12.3% |
| Gross operating margin | 9900 | €232,942 | €270,699 | +€37,757 | +16.2% |
| Operating profit (loss) | 9901 | €60,699 | €137,701 | +€77,002 | +126.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €396 | €492 | +€96 | +24.3% |
| Recurring financial charges | 65 | €396 | €492 | +€96 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €60,303 | €137,209 | +€76,905 | +127.5% |
| Profit (loss) for the period | 9904 | €60,303 | €137,209 | +€76,905 | +127.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,303 | €137,209 | +€76,905 | +127.5% |
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 2 October 2026 via checked.be.