LONI: 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.
LONI
Largest movements
- Cash -€43,302
down €43,302 (-63.4%), from €68,302 to €25,000
mainly Receivables after one year (-€34,000) and Receivables within one year (-€33,823)
- Receivables after one year +€34,000
up €34,000 (+272.0%), from €12,500 to €46,500
- Receivables within one year +€33,823
up €33,823 (+112.8%), from €29,984 to €63,807
of which Trade receivables: +€27,161
- Trade debts +€40,895
up €40,895 (+100.2%), from €40,803 to €81,699
- Tax, wage and social debts -€9,744
down €9,744 (-80.0%), from €12,174 to €2,430
of which Taxes: -€9,874
- Reserves -€7,847
down €7,847 (-10.0%), from €78,719 to €70,872
- Staff costs +€19,609
up €19,609 (+203.5%), from €9,634 to €29,243
- Gross operating margin -€15,219
down €15,219 (-34.6%), from €43,993 to €28,774
- Taxes -€7,202
no longer reported in 2025 (was €7,202)
- Depreciation +€2,277
up €2,277 (+58.2%), from €3,909 to €6,186
- Other operating charges +€763
up €763 (+76.4%), from €999 to €1,762
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 | €137,897 | €161,201 | +€23,304 | +16.9% |
| Fixed assets | 21/28 | €21,374 | €20,229 | -€1,146 | -5.4% |
| Tangible fixed assets | 22/27 | €16,546 | €15,400 | -€1,146 | -6.9% |
| Plant, machinery and equipment | 23 | €3,961 | €2,940 | -€1,021 | -25.8% |
| Furniture and vehicles | 24 | €6,817 | €8,225 | +€1,409 | +20.7% |
| Other tangible fixed assets | 26 | €5,768 | €4,235 | -€1,533 | -26.6% |
| Financial fixed assets | 28 | €4,828 | €4,828 | = | 0.0% |
| Current assets | 29/58 | €116,522 | €140,972 | +€24,450 | +21.0% |
| Amounts receivable after more than one year | 29 | €12,500 | €46,500 | +€34,000 | +272.0% |
| Other amounts receivable | 291 | €12,500 | €46,500 | +€34,000 | +272.0% |
| Stocks and contracts in progress | 3 | €4,219 | €4,455 | +€236 | +5.6% |
| Stocks | 30/36 | €4,219 | €4,455 | +€236 | +5.6% |
| Amounts receivable within one year | 40/41 | €29,984 | €63,807 | +€33,823 | +112.8% |
| Trade receivables | 40 | €28,208 | €55,369 | +€27,161 | +96.3% |
| Other amounts receivable | 41 | €1,776 | €8,438 | +€6,662 | +375.1% |
| Cash at bank and in hand | 54/58 | €68,302 | €25,000 | -€43,302 | -63.4% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,210 | -€307 | -20.2% |
| Total equity and liabilities | 10/49 | €137,897 | €161,201 | +€23,304 | +16.9% |
| Equity | 10/15 | €84,919 | €77,072 | -€7,847 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €78,719 | €70,872 | -€7,847 | -10.0% |
| Distributable reserves | 133 | €78,719 | €70,872 | -€7,847 | -10.0% |
| Amounts payable | 17/49 | €52,978 | €84,129 | +€31,151 | +58.8% |
| Amounts payable within one year | 42/48 | €52,978 | €84,129 | +€31,151 | +58.8% |
| Trade debts | 44 | €40,803 | €81,699 | +€40,895 | +100.2% |
| Suppliers | 440/4 | €40,803 | €81,699 | +€40,895 | +100.2% |
| Taxes, remuneration and social security | 45 | €12,174 | €2,430 | -€9,744 | -80.0% |
| Taxes | 450/3 | €9,974 | €101 | -€9,874 | -99.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,329 | +€129 | +5.9% |
| Remuneration, social security and pensions | 62 | €9,634 | €29,243 | +€19,609 | +203.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,909 | €6,186 | +€2,277 | +58.2% |
| Other operating charges | 640/8 | €999 | €1,762 | +€763 | +76.4% |
| Gross operating margin | 9900 | €43,993 | €28,774 | -€15,219 | -34.6% |
| Operating profit (loss) | 9901 | €29,451 | -€8,417 | -€37,868 | |
| Financial income | 75/76B | €252 | €682 | +€430 | +171.0% |
| Recurring financial income | 75 | €252 | €682 | +€430 | +171.0% |
| Financial charges | 65/66B | €363 | €112 | -€251 | -69.1% |
| Recurring financial charges | 65 | €363 | €112 | -€251 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €29,339 | -€7,847 | -€37,187 | |
| Income taxes | 67/77 | €7,202 | - | -€7,202 | |
| Profit (loss) for the period | 9904 | €22,138 | -€7,847 | -€29,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,138 | -€7,847 | -€29,985 |
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 1 October 2026 via checked.be.