LONIBE: 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.
LONIBE
Largest movements
- Cash +€113,895
up €113,895 (+72.5%), from €157,136 to €271,030
mainly Net result for the year (+€84,327) and Depreciation (+€26,056)
- Receivables within one year -€15,044
down €15,044 (-75.3%), from €19,968 to €4,923
of which Other amounts receivable: -€7,594
- Tangible fixed assets -€12,007
down €12,007 (-5.4%), from €221,243 to €209,235
- Profit (loss) carried forward +€77,012
up €77,012, from -€77,012 to €0
- Other debts -€19,695
down €19,695 (-4.8%), from €409,913 to €390,218
- Tax, wage and social debts +€16,679
up €16,679 (+40.2%), from €41,470 to €58,149
of which Remuneration and social security: +€25,069
- Reserves +€7,315
new in 2024: €7,315
- Trade debts +€5,234
up €5,234 (+18.0%), from €29,121 to €34,354
- Staff costs +€27,591
up €27,591 (+9.0%), from €306,527 to €334,118
- Taxes -€8,013
down €8,013 (-27.8%), from €28,798 to €20,784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €425,485 | €512,032 | +€86,547 | +20.3% |
| Fixed assets | 21/28 | €221,243 | €209,235 | -€12,007 | -5.4% |
| Tangible fixed assets | 22/27 | €221,243 | €209,235 | -€12,007 | -5.4% |
| Plant, machinery and equipment | 23 | €221,243 | €209,235 | -€12,007 | -5.4% |
| Current assets | 29/58 | €204,242 | €302,796 | +€98,554 | +48.3% |
| Stocks and contracts in progress | 3 | €21,300 | €23,098 | +€1,798 | +8.4% |
| Stocks | 30/36 | €21,300 | €23,098 | +€1,798 | +8.4% |
| Amounts receivable within one year | 40/41 | €19,968 | €4,923 | -€15,044 | -75.3% |
| Trade receivables | 40 | €10,627 | €3,177 | -€7,450 | -70.1% |
| Other amounts receivable | 41 | €9,341 | €1,747 | -€7,594 | -81.3% |
| Cash at bank and in hand | 54/58 | €157,136 | €271,030 | +€113,895 | +72.5% |
| Deferred charges and accrued income | 490/1 | €5,839 | €3,745 | -€2,094 | -35.9% |
| Total equity and liabilities | 10/49 | €425,485 | €512,032 | +€86,547 | +20.3% |
| Equity | 10/15 | -€58,412 | €25,915 | +€84,327 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €7,315 | +€7,315 | |
| Distributable reserves | 133 | - | €7,315 | +€7,315 | |
| Profit (loss) carried forward | 14 | -€77,012 | €0 | +€77,012 | |
| Amounts payable | 17/49 | €483,896 | €486,116 | +€2,220 | +0.5% |
| Amounts payable within one year | 42/48 | €483,896 | €486,116 | +€2,220 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €3,393 | €3,395 | +€2 | +0.1% |
| Trade debts | 44 | €29,121 | €34,354 | +€5,234 | +18.0% |
| Suppliers | 440/4 | €29,121 | €34,354 | +€5,234 | +18.0% |
| Taxes, remuneration and social security | 45 | €41,470 | €58,149 | +€16,679 | +40.2% |
| Taxes | 450/3 | €11,414 | €3,024 | -€8,390 | -73.5% |
| Remuneration and social security | 454/9 | €30,056 | €55,125 | +€25,069 | +83.4% |
| Other amounts payable | 47/48 | €409,913 | €390,218 | -€19,695 | -4.8% |
| Remuneration, social security and pensions | 62 | €306,527 | €334,118 | +€27,591 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,816 | €26,056 | +€1,239 | +5.0% |
| Other operating charges | 640/8 | €1,460 | €728 | -€731 | -50.1% |
| Gross operating margin | 9900 | €476,104 | €478,814 | +€2,710 | +0.6% |
| Operating profit (loss) | 9901 | €143,302 | €117,913 | -€25,389 | -17.7% |
| Financial income | 75/76B | €247 | €264 | +€17 | +6.9% |
| Recurring financial income | 75 | €247 | €264 | +€17 | +6.9% |
| Financial charges | 65/66B | €10,011 | €13,066 | +€3,054 | +30.5% |
| Recurring financial charges | 65 | €10,011 | €13,066 | +€3,054 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €133,538 | €105,111 | -€28,426 | -21.3% |
| Income taxes | 67/77 | €28,798 | €20,784 | -€8,013 | -27.8% |
| Profit (loss) for the period | 9904 | €104,740 | €84,327 | -€20,413 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,740 | €84,327 | -€20,413 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.