LONO PRO: 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.
LONO PRO
Largest movements
- Cash +€2,759
up €2,759 (+22.4%), from €12,304 to €15,063
mainly Depreciation (+€3,014) and Net result for the year (+€1,812)
- Tangible fixed assets -€1,949
down €1,949 (-28.3%), from €6,882 to €4,932
of which Furniture and vehicles: -€1,127
- Receivables within one year +€581
up €581 (+102.8%), from €565 to €1,145
of which Trade receivables: +€699
- Reserves +€1,000
up €1,000 (+10.5%), from €9,500 to €10,500
- Trade debts +€932
up €932 (+23.0%), from €4,053 to €4,985
- Tax, wage and social debts -€842
down €842 (-25.3%), from €3,329 to €2,486
- Accrued charges and deferred income +€414
new in 2025: €414
- Gross operating margin +€1,385
up €1,385 (+24.6%), from €5,634 to €7,019
- Other operating charges +€290
up €290 (+46.6%), from €623 to €913
- Taxes +€204
up €204 (+19.7%), from €1,033 to €1,236
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 | €20,375 | €21,891 | +€1,516 | +7.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,882 | €4,932 | -€1,949 | -28.3% |
| Tangible fixed assets | 22/27 | €6,882 | €4,932 | -€1,949 | -28.3% |
| Plant, machinery and equipment | 23 | €1,557 | €735 | -€822 | -52.8% |
| Furniture and vehicles | 24 | €5,324 | €4,197 | -€1,127 | -21.2% |
| Current assets | 29/58 | €13,493 | €16,958 | +€3,465 | +25.7% |
| Amounts receivable within one year | 40/41 | €565 | €1,145 | +€581 | +102.8% |
| Trade receivables | 40 | €0 | €699 | +€699 | |
| Other amounts receivable | 41 | €565 | €447 | -€118 | -20.9% |
| Cash at bank and in hand | 54/58 | €12,304 | €15,063 | +€2,759 | +22.4% |
| Deferred charges and accrued income | 490/1 | €624 | €750 | +€126 | +20.1% |
| Total equity and liabilities | 10/49 | €20,375 | €21,891 | +€1,516 | +7.4% |
| Equity | 10/15 | €12,193 | €13,205 | +€1,012 | +8.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,500 | €10,500 | +€1,000 | +10.5% |
| Distributable reserves | 133 | €9,500 | €10,500 | +€1,000 | +10.5% |
| Profit (loss) carried forward | 14 | €193 | €205 | +€12 | +6.2% |
| Amounts payable | 17/49 | €8,182 | €8,685 | +€504 | +6.2% |
| Amounts payable within one year | 42/48 | €8,182 | €8,271 | +€90 | +1.1% |
| Trade debts | 44 | €4,053 | €4,985 | +€932 | +23.0% |
| Suppliers | 440/4 | €4,053 | €4,985 | +€932 | +23.0% |
| Taxes, remuneration and social security | 45 | €3,329 | €2,486 | -€842 | -25.3% |
| Taxes | 450/3 | €3,329 | €2,486 | -€842 | -25.3% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €414 | +€414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €3,014 | +€9 | +0.3% |
| Other operating charges | 640/8 | €623 | €913 | +€290 | +46.6% |
| Gross operating margin | 9900 | €5,634 | €7,019 | +€1,385 | +24.6% |
| Operating profit (loss) | 9901 | €2,006 | €3,091 | +€1,086 | +54.1% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €65 | €65 | +€1 | +1.0% |
| Recurring financial charges | 65 | €65 | €65 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €1,941 | €3,048 | +€1,107 | +57.1% |
| Income taxes | 67/77 | €1,033 | €1,236 | +€204 | +19.7% |
| Profit (loss) for the period | 9904 | €908 | €1,812 | +€904 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €908 | €1,812 | +€904 | +99.5% |
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 8 October 2026 via checked.be.