LONO CONSULTING: 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.
LONO CONSULTING
Largest movements
- Cash +€53,527
up €53,527 (+53.6%), from €99,905 to €153,432
mainly Net result for the year (+€44,830) and Tax, wage and social debts (+€11,289)
- Tangible fixed assets +€4,494
up €4,494 (+31.6%), from €14,241 to €18,735
- Reserves +€44,830
up €44,830 (+54.0%), from €82,977 to €127,807
- Tax, wage and social debts +€11,289
up €11,289 (+42.6%), from €26,497 to €37,785
- Gross operating margin -€4,091
down €4,091 (-6.2%), from €66,001 to €61,910
- Taxes -€692
down €692 (-5.4%), from €12,909 to €12,217
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 | €118,545 | €175,133 | +€56,588 | +47.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €14,241 | €18,735 | +€4,494 | +31.6% |
| Tangible fixed assets | 22/27 | €14,241 | €18,735 | +€4,494 | +31.6% |
| Other tangible fixed assets | 26 | €14,241 | €18,735 | +€4,494 | +31.6% |
| Current assets | 29/58 | €104,304 | €156,398 | +€52,094 | +49.9% |
| Amounts receivable within one year | 40/41 | €496 | €126 | -€370 | -74.6% |
| Trade receivables | 40 | €496 | €83 | -€413 | -83.3% |
| Other amounts receivable | 41 | €0 | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €99,905 | €153,432 | +€53,527 | +53.6% |
| Deferred charges and accrued income | 490/1 | €3,903 | €2,840 | -€1,063 | -27.2% |
| Total equity and liabilities | 10/49 | €118,545 | €175,133 | +€56,588 | +47.7% |
| Equity | 10/15 | €85,977 | €130,807 | +€44,830 | +52.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,977 | €127,807 | +€44,830 | +54.0% |
| Distributable reserves | 133 | €82,977 | €127,807 | +€44,830 | +54.0% |
| Amounts payable | 17/49 | €32,568 | €44,326 | +€11,758 | +36.1% |
| Amounts payable within one year | 42/48 | €32,195 | €43,639 | +€11,444 | +35.5% |
| Trade debts | 44 | €1,024 | €213 | -€811 | -79.2% |
| Suppliers | 440/4 | €1,024 | €213 | -€811 | -79.2% |
| Taxes, remuneration and social security | 45 | €26,497 | €37,785 | +€11,289 | +42.6% |
| Taxes | 450/3 | €26,497 | €37,785 | +€11,289 | +42.6% |
| Other amounts payable | 47/48 | €4,674 | €5,641 | +€967 | +20.7% |
| Accrued charges and deferred income | 492/3 | €373 | €687 | +€314 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €1,821 | +€566 | +45.1% |
| Other operating charges | 640/8 | €569 | €438 | -€131 | -23.0% |
| Gross operating margin | 9900 | €66,001 | €61,910 | -€4,091 | -6.2% |
| Operating profit (loss) | 9901 | €64,176 | €59,651 | -€4,525 | -7.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €3,101 | €2,604 | -€497 | -16.0% |
| Recurring financial charges | 65 | €3,101 | €2,604 | -€497 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €61,075 | €57,046 | -€4,029 | -6.6% |
| Income taxes | 67/77 | €12,909 | €12,217 | -€692 | -5.4% |
| Profit (loss) for the period | 9904 | €48,166 | €44,830 | -€3,336 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,166 | €44,830 | -€3,336 | -6.9% |
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 27 October 2026 via checked.be.