LONPAR: 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.
LONPAR
Largest movements
- Cash -€12,166
down €12,166 (-55.8%), from €21,801 to €9,635
mainly Trade debts (-€15,806) and Other debts (-€14,250)
- Receivables within one year -€10,297
down €10,297 (-39.3%), from €26,225 to €15,928
of which Trade receivables: -€11,490
- Tangible fixed assets -€6,494
down €6,494 (-17.4%), from €37,276 to €30,782
of which Other tangible fixed assets: -€5,906
- Deferred charges and accrued income +€978
new in 2025: €978
- Trade debts -€15,806
down €15,806 (-31.2%), from €50,731 to €34,926
- Other debts -€14,250
down €14,250 (-62.4%), from €22,829 to €8,579
- Tax, wage and social debts +€1,954
up €1,954 (+6.7%), from €29,087 to €31,041
of which Remuneration and social security: +€7,266
- Gross operating margin -€37,771
down €37,771 (-24.9%), from €151,798 to €114,027
- Staff costs +€15,558
up €15,558 (+17.0%), from €91,668 to €107,225
- Other operating charges -€12,807
down €12,807 (-63.1%), from €20,296 to €7,488
- Financial charges -€2,008
down €2,008 (-30.0%), from €6,702 to €4,695
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 | €89,962 | €61,983 | -€27,979 | -31.1% |
| Fixed assets | 21/28 | €41,936 | €35,442 | -€6,494 | -15.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €37,276 | €30,782 | -€6,494 | -17.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,837 | €1,250 | -€587 | -32.0% |
| Other tangible fixed assets | 26 | €35,439 | €29,532 | -€5,906 | -16.7% |
| Financial fixed assets | 28 | €4,660 | €4,660 | = | 0.0% |
| Current assets | 29/58 | €48,026 | €26,541 | -€21,485 | -44.7% |
| Amounts receivable within one year | 40/41 | €26,225 | €15,928 | -€10,297 | -39.3% |
| Trade receivables | 40 | €26,225 | €14,735 | -€11,490 | -43.8% |
| Other amounts receivable | 41 | €0 | €1,194 | +€1,194 | |
| Cash at bank and in hand | 54/58 | €21,801 | €9,635 | -€12,166 | -55.8% |
| Deferred charges and accrued income | 490/1 | - | €978 | +€978 | |
| Total equity and liabilities | 10/49 | €89,962 | €61,983 | -€27,979 | -31.1% |
| Equity | 10/15 | -€12,685 | -€12,685 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,227 | €4,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,227 | €2,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,911 | -€36,911 | = | 0.0% |
| Amounts payable | 17/49 | €102,647 | €74,668 | -€27,979 | -27.3% |
| Amounts payable within one year | 42/48 | €102,647 | €74,668 | -€27,979 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €123 | +€123 | |
| Credit institutions | 430/8 | - | €123 | +€123 | |
| Trade debts | 44 | €50,731 | €34,926 | -€15,806 | -31.2% |
| Suppliers | 440/4 | €50,731 | €34,926 | -€15,806 | -31.2% |
| Taxes, remuneration and social security | 45 | €29,087 | €31,041 | +€1,954 | +6.7% |
| Taxes | 450/3 | €5,578 | €265 | -€5,313 | -95.2% |
| Remuneration and social security | 454/9 | €23,509 | €30,776 | +€7,266 | +30.9% |
| Other amounts payable | 47/48 | €22,829 | €8,579 | -€14,250 | -62.4% |
| Remuneration, social security and pensions | 62 | €91,668 | €107,225 | +€15,558 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,738 | €7,617 | -€121 | -1.6% |
| Other operating charges | 640/8 | €20,296 | €7,488 | -€12,807 | -63.1% |
| Gross operating margin | 9900 | €151,798 | €114,027 | -€37,771 | -24.9% |
| Operating profit (loss) | 9901 | €32,097 | -€8,303 | -€40,400 | |
| Financial income | 75/76B | €15 | €19 | +€3 | +21.0% |
| Recurring financial income | 75 | €15 | €19 | +€3 | +21.0% |
| Financial charges | 65/66B | €6,702 | €4,695 | -€2,008 | -30.0% |
| Recurring financial charges | 65 | €6,702 | €4,695 | -€2,008 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €25,410 | -€12,979 | -€38,389 | |
| Income taxes | 67/77 | €506 | €283 | -€223 | -44.0% |
| Profit (loss) for the period | 9904 | €24,904 | -€13,262 | -€38,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,904 | -€13,262 | -€38,166 |
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 9 October 2026 via checked.be.