LONI BOUW: 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 BOUW
Largest movements
- Receivables within one year -€28,447
down €28,447 (-35.5%), from €80,056 to €51,609
of which Other amounts receivable: -€20,928
- Tangible fixed assets +€13,213
up €13,213 (+91.4%), from €14,458 to €27,670
of which Furniture and vehicles: +€10,035
- Cash -€11,051
down €11,051 (-56.0%), from €19,724 to €8,673
mainly Investment in fixed assets (net) (-€19,473) and Accrued charges and deferred income (-€17,679)
- Stocks and contracts +€3,000
up €3,000 (+600.0%), from €500 to €3,500
- Accrued charges and deferred income -€17,679
no longer reported in 2025 (was €17,679)
- Other debts -€14,803
down €14,803 (-46.3%), from €32,000 to €17,197
- Reserves +€6,070
up €6,070 (+17.0%), from €35,811 to €41,881
- Trade debts +€5,561
up €5,561 (+163.7%), from €3,397 to €8,958
- Tax, wage and social debts -€2,173
down €2,173 (-10.8%), from €20,173 to €18,000
- Gross operating margin -€74,368
down €74,368 (-79.7%), from €93,298 to €18,930
- Taxes -€14,800
down €14,800 (-85.3%), from €17,359 to €2,559
- Depreciation +€1,096
up €1,096 (+21.2%), from €5,164 to €6,260
- Financial income -€1,005
down €1,005 (-95.0%), from €1,058 to €52
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 | €116,560 | €93,535 | -€23,025 | -19.8% |
| Fixed assets | 21/28 | €14,458 | €27,670 | +€13,213 | +91.4% |
| Tangible fixed assets | 22/27 | €14,458 | €27,670 | +€13,213 | +91.4% |
| Plant, machinery and equipment | 23 | €388 | €3,566 | +€3,178 | +818.5% |
| Furniture and vehicles | 24 | €14,069 | €24,105 | +€10,035 | +71.3% |
| Current assets | 29/58 | €102,102 | €65,865 | -€36,237 | -35.5% |
| Stocks and contracts in progress | 3 | €500 | €3,500 | +€3,000 | +600.0% |
| Stocks | 30/36 | €500 | €3,500 | +€3,000 | +600.0% |
| Amounts receivable within one year | 40/41 | €80,056 | €51,609 | -€28,447 | -35.5% |
| Trade receivables | 40 | €49,021 | €41,503 | -€7,519 | -15.3% |
| Other amounts receivable | 41 | €31,035 | €10,106 | -€20,928 | -67.4% |
| Cash at bank and in hand | 54/58 | €19,724 | €8,673 | -€11,051 | -56.0% |
| Deferred charges and accrued income | 490/1 | €1,822 | €2,083 | +€261 | +14.3% |
| Total equity and liabilities | 10/49 | €116,560 | €93,535 | -€23,025 | -19.8% |
| Equity | 10/15 | €43,311 | €49,381 | +€6,070 | +14.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €35,811 | €41,881 | +€6,070 | +17.0% |
| Distributable reserves | 133 | €35,811 | €41,881 | +€6,070 | +17.0% |
| Amounts payable | 17/49 | €73,249 | €44,154 | -€29,095 | -39.7% |
| Amounts payable within one year | 42/48 | €55,570 | €44,154 | -€11,416 | -20.5% |
| Trade debts | 44 | €3,397 | €8,958 | +€5,561 | +163.7% |
| Suppliers | 440/4 | €3,397 | €8,958 | +€5,561 | +163.7% |
| Taxes, remuneration and social security | 45 | €20,173 | €18,000 | -€2,173 | -10.8% |
| Taxes | 450/3 | €20,173 | €18,000 | -€2,173 | -10.8% |
| Other amounts payable | 47/48 | €32,000 | €17,197 | -€14,803 | -46.3% |
| Accrued charges and deferred income | 492/3 | €17,679 | - | -€17,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,164 | €6,260 | +€1,096 | +21.2% |
| Other operating charges | 640/8 | €1,827 | €952 | -€875 | -47.9% |
| Non-recurring operating charges | 66A | €1,272 | €2,244 | +€972 | +76.4% |
| Gross operating margin | 9900 | €93,298 | €18,930 | -€74,368 | -79.7% |
| Operating profit (loss) | 9901 | €85,035 | €9,475 | -€75,561 | -88.9% |
| Financial income | 75/76B | €1,058 | €52 | -€1,005 | -95.0% |
| Recurring financial income | 75 | €1,058 | €52 | -€1,005 | -95.0% |
| Financial charges | 65/66B | €924 | €65 | -€858 | -92.9% |
| Recurring financial charges | 65 | €924 | €65 | -€858 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €85,169 | €9,462 | -€75,708 | -88.9% |
| Income taxes | 67/77 | €17,359 | €2,559 | -€14,800 | -85.3% |
| Profit (loss) for the period | 9904 | €67,811 | €6,903 | -€60,908 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,811 | €6,903 | -€60,908 | -89.8% |
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 6 October 2026 via checked.be.