LONOST: 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.
LONOST
Largest movements
- Cash -€19,085
down €19,085 (-20.5%), from €92,898 to €73,813
mainly Contributions, distributions and other (-€101,900) and Tax, wage and social debts (-€8,493)
- Receivables within one year -€12,503
down €12,503 (-19.6%), from €63,857 to €51,354
of which Other amounts receivable: -€28,032
- Tangible fixed assets -€9,147
down €9,147 (-43.6%), from €20,961 to €11,814
of which Furniture and vehicles: -€6,827
- Deferred charges and accrued income -€2,212
down €2,212 (-25.9%), from €8,538 to €6,327
- Reserves -€89,486
down €89,486 (-48.0%), from €186,300 to €96,814
- Trade debts +€34,590
up €34,590 (+1,014%), from €3,411 to €38,001
- Other debts +€20,164
new in 2025: €20,164
- Tax, wage and social debts -€8,493
down €8,493 (-54.2%), from €15,661 to €7,168
- Gross operating margin -€1,248
down €1,248 (-3.9%), from €31,829 to €30,581
- Taxes -€629
down €629 (-9.4%), from €6,698 to €6,069
- Depreciation -€365
down €365 (-2.9%), from €12,384 to €12,019
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 | €206,574 | €163,349 | -€43,225 | -20.9% |
| Fixed assets | 21/28 | €20,961 | €11,814 | -€9,147 | -43.6% |
| Tangible fixed assets | 22/27 | €20,961 | €11,814 | -€9,147 | -43.6% |
| Plant, machinery and equipment | 23 | €5,812 | €3,491 | -€2,321 | -39.9% |
| Furniture and vehicles | 24 | €12,802 | €5,976 | -€6,827 | -53.3% |
| Other tangible fixed assets | 26 | €2,347 | €2,347 | = | 0.0% |
| Current assets | 29/58 | €185,612 | €151,535 | -€34,078 | -18.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,857 | €51,354 | -€12,503 | -19.6% |
| Trade receivables | 40 | €20,691 | €36,220 | +€15,529 | +75.1% |
| Other amounts receivable | 41 | €43,166 | €15,133 | -€28,032 | -64.9% |
| Current investments | 50/53 | €319 | €41 | -€278 | -87.2% |
| Cash at bank and in hand | 54/58 | €92,898 | €73,813 | -€19,085 | -20.5% |
| Deferred charges and accrued income | 490/1 | €8,538 | €6,327 | -€2,212 | -25.9% |
| Total equity and liabilities | 10/49 | €206,574 | €163,349 | -€43,225 | -20.9% |
| Equity | 10/15 | €187,501 | €98,015 | -€89,486 | -47.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €186,300 | €96,814 | -€89,486 | -48.0% |
| Distributable reserves | 133 | €186,300 | €96,814 | -€89,486 | -48.0% |
| Profit (loss) carried forward | 14 | €201 | €201 | = | 0.0% |
| Amounts payable | 17/49 | €19,073 | €65,334 | +€46,261 | +243% |
| Amounts payable within one year | 42/48 | €19,073 | €65,334 | +€46,261 | +243% |
| Trade debts | 44 | €3,411 | €38,001 | +€34,590 | +1,014% |
| Suppliers | 440/4 | €3,411 | €38,001 | +€34,590 | +1,014% |
| Taxes, remuneration and social security | 45 | €15,661 | €7,168 | -€8,493 | -54.2% |
| Taxes | 450/3 | €15,661 | €7,168 | -€8,493 | -54.2% |
| Other amounts payable | 47/48 | - | €20,164 | +€20,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,384 | €12,019 | -€365 | -2.9% |
| Other operating charges | 640/8 | €504 | €465 | -€39 | -7.7% |
| Gross operating margin | 9900 | €31,829 | €30,581 | -€1,248 | -3.9% |
| Operating profit (loss) | 9901 | €18,941 | €18,096 | -€845 | -4.5% |
| Financial income | 75/76B | €2,367 | €2,168 | -€198 | -8.4% |
| Recurring financial income | 75 | €2,367 | €2,168 | -€198 | -8.4% |
| Financial charges | 65/66B | €1,609 | €1,782 | +€173 | +10.8% |
| Recurring financial charges | 65 | €1,609 | €1,782 | +€173 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €19,699 | €18,483 | -€1,216 | -6.2% |
| Income taxes | 67/77 | €6,698 | €6,069 | -€629 | -9.4% |
| Profit (loss) for the period | 9904 | €13,001 | €12,414 | -€587 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,001 | €12,414 | -€587 | -4.5% |
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 25 October 2026 via checked.be.