LONICO: 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.
LONICO
Largest movements
- Tangible fixed assets -€35,832
down €35,832 (-8.6%), from €414,291 to €378,459
of which Land and buildings: -€34,894
- Receivables within one year +€21,413
up €21,413 (+32.9%), from €65,000 to €86,413
of which Trade receivables: +€21,052
- Reserves +€35,846
up €35,846 (+28.1%), from €127,389 to €163,235
- Debts after one year -€33,250
down €33,250 (-15.0%), from €221,667 to €188,417
- Other debts -€28,677
down €28,677 (-37.5%), from €76,492 to €47,815
- Tax, wage and social debts +€11,261
up €11,261 (+124.4%), from €9,051 to €20,312
- Gross operating margin +€23,085
up €23,085 (+31.2%), from €73,960 to €97,045
- Taxes +€12,063
up €12,063 (+191.7%), from €6,291 to €18,354
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 | €487,848 | €475,012 | -€12,836 | -2.6% |
| Fixed assets | 21/28 | €414,291 | €378,459 | -€35,832 | -8.6% |
| Tangible fixed assets | 22/27 | €414,291 | €378,459 | -€35,832 | -8.6% |
| Land and buildings | 22 | €412,060 | €377,166 | -€34,894 | -8.5% |
| Plant, machinery and equipment | 23 | €1,112 | €559 | -€553 | -49.7% |
| Furniture and vehicles | 24 | €1,120 | €734 | -€386 | -34.4% |
| Current assets | 29/58 | €73,557 | €96,553 | +€22,996 | +31.3% |
| Amounts receivable within one year | 40/41 | €65,000 | €86,413 | +€21,413 | +32.9% |
| Trade receivables | 40 | €65,000 | €86,052 | +€21,052 | +32.4% |
| Other amounts receivable | 41 | - | €361 | +€361 | |
| Cash at bank and in hand | 54/58 | €8,557 | €8,975 | +€418 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €1,166 | +€1,166 | |
| Total equity and liabilities | 10/49 | €487,848 | €475,012 | -€12,836 | -2.6% |
| Equity | 10/15 | €147,389 | €183,235 | +€35,846 | +24.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €127,389 | €163,235 | +€35,846 | +28.1% |
| Distributable reserves | 133 | €127,389 | €163,235 | +€35,846 | +28.1% |
| Amounts payable | 17/49 | €340,460 | €291,778 | -€48,682 | -14.3% |
| Amounts payable after more than one year | 17 | €221,667 | €188,417 | -€33,250 | -15.0% |
| Financial debts | 170/4 | €221,667 | €188,417 | -€33,250 | -15.0% |
| Amounts payable within one year | 42/48 | €118,793 | €102,157 | -€16,636 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €33,250 | €33,250 | = | 0.0% |
| Trade debts | 44 | - | €780 | +€780 | |
| Suppliers | 440/4 | - | €780 | +€780 | |
| Taxes, remuneration and social security | 45 | €9,051 | €20,312 | +€11,261 | +124.4% |
| Taxes | 450/3 | €9,051 | €20,312 | +€11,261 | +124.4% |
| Other amounts payable | 47/48 | €76,492 | €47,815 | -€28,677 | -37.5% |
| Accrued charges and deferred income | 492/3 | - | €1,204 | +€1,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,309 | €35,832 | -€477 | -1.3% |
| Other operating charges | 640/8 | €3,259 | €2,810 | -€449 | -13.8% |
| Gross operating margin | 9900 | €73,960 | €97,045 | +€23,085 | +31.2% |
| Operating profit (loss) | 9901 | €34,392 | €58,402 | +€24,010 | +69.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +162.5% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +162.5% |
| Financial charges | 65/66B | €4,949 | €4,203 | -€747 | -15.1% |
| Recurring financial charges | 65 | €4,949 | €4,203 | -€747 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €29,443 | €54,200 | +€24,757 | +84.1% |
| Income taxes | 67/77 | €6,291 | €18,354 | +€12,063 | +191.7% |
| Profit (loss) for the period | 9904 | €23,151 | €35,846 | +€12,694 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,151 | €35,846 | +€12,694 | +54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.