LONNOY-COLLIGNON: 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.
LONNOY-COLLIGNON
Largest movements
- Receivables within one year +€41,160
up €41,160 (+54.2%), from €75,941 to €117,101
of which Other amounts receivable: +€27,670
- Tangible fixed assets -€8,563
down €8,563 (-56.6%), from €15,136 to €6,573
of which Land and buildings: -€6,509
- Reserves +€24,966
up €24,966 (+170%), from €14,655 to €39,620
of which Distributable reserves: +€39,620
- Trade debts +€15,759
up €15,759 (+244%), from €6,463 to €22,223
- Other debts -€7,655
down €7,655 (-100%), from €7,655 to €0
- Gross operating margin +€20,029
up €20,029 (+38.1%), from €52,517 to €72,546
- Taxes +€4,007
up €4,007 (+125%), from €3,207 to €7,214
- Financial charges -€1,453
down €1,453 (-29.2%), from €4,969 to €3,516
of which Non-recurring financial charges: -€4,202
- Staff costs -€1,420
down €1,420 (-3.9%), from €36,313 to €34,894
- Financial income +€1,209
up €1,209 (+1,211%), from €100 to €1,309
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 | €320,160 | €348,707 | +€28,547 | +8.9% |
| Fixed assets | 21/28 | €15,986 | €6,573 | -€9,413 | -58.9% |
| Tangible fixed assets | 22/27 | €15,136 | €6,573 | -€8,563 | -56.6% |
| Land and buildings | 22 | €12,150 | €5,641 | -€6,509 | -53.6% |
| Plant, machinery and equipment | 23 | €1,326 | €612 | -€715 | -53.9% |
| Furniture and vehicles | 24 | €1,660 | €321 | -€1,339 | -80.7% |
| Financial fixed assets | 28 | €850 | €0 | -€850 | -100% |
| Current assets | 29/58 | €304,174 | €342,133 | +€37,960 | +12.5% |
| Stocks and contracts in progress | 3 | €58,910 | €58,257 | -€653 | -1.1% |
| Stocks | 30/36 | €58,910 | €58,257 | -€653 | -1.1% |
| Amounts receivable within one year | 40/41 | €75,941 | €117,101 | +€41,160 | +54.2% |
| Trade receivables | 40 | €188 | €13,679 | +€13,490 | +7,160% |
| Other amounts receivable | 41 | €75,753 | €103,422 | +€27,670 | +36.5% |
| Cash at bank and in hand | 54/58 | €168,451 | €165,456 | -€2,996 | -1.8% |
| Deferred charges and accrued income | 490/1 | €871 | €1,320 | +€449 | +51.5% |
| Total equity and liabilities | 10/49 | €320,160 | €348,707 | +€28,547 | +8.9% |
| Equity | 10/15 | €296,188 | €318,653 | +€22,466 | +7.6% |
| Contributions | 10/11 | €27,500 | €25,000 | -€2,500 | -9.1% |
| Contributions outside capital | 11 | €27,500 | - | -€27,500 | |
| Other | 1109/19 | €27,500 | - | -€27,500 | |
| Reserves | 13 | €14,655 | €39,620 | +€24,966 | +170% |
| Non-distributable reserves | 130/1 | €14,655 | - | -€14,655 | |
| Reserves not available under the articles | 1311 | €14,655 | - | -€14,655 | |
| Distributable reserves | 133 | - | €39,620 | +€39,620 | |
| Profit (loss) carried forward | 14 | €254,033 | €254,033 | = | 0.0% |
| Amounts payable | 17/49 | €23,972 | €30,054 | +€6,081 | +25.4% |
| Amounts payable within one year | 42/48 | €23,972 | €29,692 | +€5,720 | +23.9% |
| Trade debts | 44 | €6,463 | €22,223 | +€15,759 | +244% |
| Suppliers | 440/4 | €6,463 | €22,223 | +€15,759 | +244% |
| Taxes, remuneration and social security | 45 | €9,854 | €7,470 | -€2,384 | -24.2% |
| Taxes | 450/3 | €4,439 | €2,814 | -€1,625 | -36.6% |
| Remuneration and social security | 454/9 | €5,414 | €4,655 | -€759 | -14.0% |
| Other amounts payable | 47/48 | €7,655 | €0 | -€7,655 | -100% |
| Accrued charges and deferred income | 492/3 | - | €361 | +€361 | |
| Remuneration, social security and pensions | 62 | €36,313 | €34,894 | -€1,420 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,471 | €2,956 | -€515 | -14.8% |
| Other operating charges | 640/8 | €1,680 | €2,809 | +€1,130 | +67.3% |
| Gross operating margin | 9900 | €52,517 | €72,546 | +€20,029 | +38.1% |
| Operating profit (loss) | 9901 | €11,053 | €31,887 | +€20,834 | +188% |
| Financial income | 75/76B | €100 | €1,309 | +€1,209 | +1,211% |
| Recurring financial income | 75 | €100 | €1,309 | +€1,209 | +1,211% |
| Financial charges | 65/66B | €4,969 | €3,516 | -€1,453 | -29.2% |
| Recurring financial charges | 65 | €767 | €3,516 | +€2,749 | +358% |
| Non-recurring financial charges | 66B | €4,202 | - | -€4,202 | |
| Profit (loss) for the period before taxes | 9903 | €6,184 | €29,680 | +€23,496 | +380% |
| Income taxes | 67/77 | €3,207 | €7,214 | +€4,007 | +125% |
| Profit (loss) for the period | 9904 | €2,977 | €22,466 | +€19,489 | +655% |
| Profit (loss) for the period to be appropriated | 9905 | €2,977 | €22,466 | +€19,489 | +655% |
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 20 October 2026 via checked.be.