LONKKO: 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.
LONKKO
Largest movements
- Cash -€39,200
down €39,200 (-63.3%), from €61,952 to €22,752
mainly Receivables within one year (-€20,391) and Net result for the year (-€18,034)
- Receivables within one year +€20,391
up €20,391 (+212.0%), from €9,617 to €30,008
of which Trade receivables: +€28,314
- Tangible fixed assets -€919
down €919 (-42.5%), from €2,162 to €1,243
- Profit (loss) carried forward -€18,034
down €18,034 (-41.6%), from €43,300 to €25,266
- Other debts -€7,109
down €7,109 (-95.7%), from €7,425 to €316
- Tax, wage and social debts +€5,577
new in 2025: €5,577
- Gross operating margin -€4,568
down €4,568 (-38.3%), from -€11,925 to -€16,493
- Depreciation -€897
down €897 (-49.4%), from €1,816 to €919
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 | €73,758 | €54,056 | -€19,701 | -26.7% |
| Fixed assets | 21/28 | €2,162 | €1,243 | -€919 | -42.5% |
| Tangible fixed assets | 22/27 | €2,162 | €1,243 | -€919 | -42.5% |
| Furniture and vehicles | 24 | €2,162 | €1,243 | -€919 | -42.5% |
| Current assets | 29/58 | €71,596 | €52,814 | -€18,782 | -26.2% |
| Amounts receivable within one year | 40/41 | €9,617 | €30,008 | +€20,391 | +212.0% |
| Trade receivables | 40 | €1,694 | €30,008 | +€28,314 | +1671.4% |
| Other amounts receivable | 41 | €7,923 | - | -€7,923 | |
| Cash at bank and in hand | 54/58 | €61,952 | €22,752 | -€39,200 | -63.3% |
| Deferred charges and accrued income | 490/1 | €27 | €54 | +€27 | +100.0% |
| Total equity and liabilities | 10/49 | €73,758 | €54,056 | -€19,701 | -26.7% |
| Equity | 10/15 | €65,300 | €47,266 | -€18,034 | -27.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,300 | €25,266 | -€18,034 | -41.6% |
| Amounts payable | 17/49 | €8,458 | €6,790 | -€1,668 | -19.7% |
| Amounts payable within one year | 42/48 | €7,482 | €5,893 | -€1,589 | -21.2% |
| Trade debts | 44 | €56 | - | -€56 | |
| Suppliers | 440/4 | €56 | - | -€56 | |
| Taxes, remuneration and social security | 45 | - | €5,577 | +€5,577 | |
| Taxes | 450/3 | - | €5,577 | +€5,577 | |
| Other amounts payable | 47/48 | €7,425 | €316 | -€7,109 | -95.7% |
| Accrued charges and deferred income | 492/3 | €976 | €897 | -€79 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,816 | €919 | -€897 | -49.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€11,925 | -€16,493 | -€4,568 | -38.3% |
| Operating profit (loss) | 9901 | -€14,128 | -€17,812 | -€3,684 | -26.1% |
| Financial charges | 65/66B | €190 | €222 | +€31 | +16.5% |
| Recurring financial charges | 65 | €190 | €222 | +€31 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,319 | -€18,034 | -€3,715 | -25.9% |
| Profit (loss) for the period | 9904 | -€14,319 | -€18,034 | -€3,715 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,319 | -€18,034 | -€3,715 | -25.9% |
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 3 October 2026 via checked.be.