Lonicera: 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.
Lonicera
Largest movements
- Receivables within one year +€129,831
up €129,831 (+49.3%), from €263,252 to €393,083
of which Other amounts receivable: +€131,607
- Cash +€70,172
up €70,172 (+2,101%), from €3,340 to €73,512
mainly Net result for the year (+€270,053) and Accrued charges and deferred income (+€32,641)
- Tangible fixed assets -€16,876
down €16,876 (-9.2%), from €183,753 to €166,877
of which Other tangible fixed assets: -€16,876
- Reserves +€138,930
up €138,930 (+112%), from €123,950 to €262,880
of which Tax-exempt reserves: +€138,930
- Profit (loss) carried forward +€131,123
up €131,123 (+259%), from €50,556 to €181,679
- Current portion of long-term debt -€98,942
no longer reported in 2025 (was €98,942)
- Accrued charges and deferred income +€32,641
up €32,641 (+2,094%), from €1,559 to €34,200
- Trade debts -€23,179
down €23,179 (-73.0%), from €31,759 to €8,580
- Taxes -€40,793
down €40,793 (-34.5%), from €118,347 to €77,554
- Financial income -€12,256
down €12,256 (-46.3%), from €26,467 to €14,211
- Gross operating margin -€9,005
down €9,005 (-2.3%), from €383,778 to €374,772
- Financial charges -€4,875
down €4,875 (-69.7%), from €6,997 to €2,122
- Other operating charges -€4,479
down €4,479 (-16.7%), from €26,857 to €22,378
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 | €454,280 | €637,407 | +€183,127 | +40.3% |
| Fixed assets | 21/28 | €187,688 | €170,812 | -€16,876 | -9.0% |
| Tangible fixed assets | 22/27 | €183,753 | €166,877 | -€16,876 | -9.2% |
| Land and buildings | 22 | €128,905 | €128,905 | = | 0.0% |
| Other tangible fixed assets | 26 | €54,848 | €37,972 | -€16,876 | -30.8% |
| Financial fixed assets | 28 | €3,935 | €3,935 | = | 0.0% |
| Current assets | 29/58 | €266,592 | €466,595 | +€200,003 | +75.0% |
| Amounts receivable within one year | 40/41 | €263,252 | €393,083 | +€129,831 | +49.3% |
| Trade receivables | 40 | €4,199 | €2,424 | -€1,775 | -42.3% |
| Other amounts receivable | 41 | €259,053 | €390,659 | +€131,607 | +50.8% |
| Cash at bank and in hand | 54/58 | €3,340 | €73,512 | +€70,172 | +2,101% |
| Total equity and liabilities | 10/49 | €454,280 | €637,407 | +€183,127 | +40.3% |
| Equity | 10/15 | €193,106 | €463,159 | +€270,053 | +140% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,950 | €262,880 | +€138,930 | +112% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €122,090 | €261,020 | +€138,930 | +114% |
| Profit (loss) carried forward | 14 | €50,556 | €181,679 | +€131,123 | +259% |
| Amounts payable | 17/49 | €261,174 | €174,248 | -€86,926 | -33.3% |
| Amounts payable after more than one year | 17 | €114,175 | €114,175 | = | 0.0% |
| Other amounts payable | 178/9 | €114,175 | €114,175 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,440 | €25,873 | -€119,567 | -82.2% |
| Current portion of amounts payable after more than one year | 42 | €98,942 | - | -€98,942 | |
| Trade debts | 44 | €31,759 | €8,580 | -€23,179 | -73.0% |
| Suppliers | 440/4 | €31,759 | €8,580 | -€23,179 | -73.0% |
| Taxes, remuneration and social security | 45 | €14,739 | €17,293 | +€2,554 | +17.3% |
| Taxes | 450/3 | €14,739 | €17,293 | +€2,554 | +17.3% |
| Accrued charges and deferred income | 492/3 | €1,559 | €34,200 | +€32,641 | +2,094% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,876 | €16,876 | = | 0.0% |
| Other operating charges | 640/8 | €26,857 | €22,378 | -€4,479 | -16.7% |
| Gross operating margin | 9900 | €383,778 | €374,772 | -€9,005 | -2.3% |
| Operating profit (loss) | 9901 | €340,044 | €335,518 | -€4,526 | -1.3% |
| Financial income | 75/76B | €26,467 | €14,211 | -€12,256 | -46.3% |
| Recurring financial income | 75 | €26,467 | €14,211 | -€12,256 | -46.3% |
| Financial charges | 65/66B | €6,997 | €2,122 | -€4,875 | -69.7% |
| Recurring financial charges | 65 | €6,997 | €2,122 | -€4,875 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €359,514 | €347,607 | -€11,907 | -3.3% |
| Income taxes | 67/77 | €118,347 | €77,554 | -€40,793 | -34.5% |
| Profit (loss) for the period | 9904 | €241,167 | €270,053 | +€28,886 | +12.0% |
| Transfer to tax-exempt reserves | 689 | - | €138,930 | +€138,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €241,167 | €131,123 | -€110,044 | -45.6% |
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 15 October 2026 via checked.be.