LONPAT: 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.
LONPAT
Largest movements
- Tangible fixed assets -€29,421
down €29,421 (-4.3%), from €691,529 to €662,109
of which Land and buildings: -€40,239
- Current investments -€24,000
down €24,000 (-50.0%), from €48,000 to €24,000
- Cash +€11,948
up €11,948 (+51.7%), from €23,122 to €35,071
mainly Depreciation (+€41,921) and Current investments (+€24,000)
- Debts after one year -€35,969
down €35,969 (-3.9%), from €916,078 to €880,108
of which Financial debts: -€35,921
- Gross operating margin +€1,572
up €1,572 (+3.3%), from €46,992 to €48,564
- Depreciation +€622
up €622 (+1.5%), from €41,299 to €41,921
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 | €763,156 | €725,597 | -€37,559 | -4.9% |
| Fixed assets | 21/28 | €691,529 | €662,109 | -€29,421 | -4.3% |
| Tangible fixed assets | 22/27 | €691,529 | €662,109 | -€29,421 | -4.3% |
| Land and buildings | 22 | €688,969 | €648,730 | -€40,239 | -5.8% |
| Furniture and vehicles | 24 | €2,560 | €13,379 | +€10,819 | +422.6% |
| Current assets | 29/58 | €71,627 | €63,488 | -€8,138 | -11.4% |
| Amounts receivable within one year | 40/41 | €504 | €4,418 | +€3,913 | +775.7% |
| Trade receivables | 40 | - | €3,468 | +€3,468 | |
| Other amounts receivable | 41 | €504 | €949 | +€445 | +88.2% |
| Current investments | 50/53 | €48,000 | €24,000 | -€24,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €23,122 | €35,071 | +€11,948 | +51.7% |
| Total equity and liabilities | 10/49 | €763,156 | €725,597 | -€37,559 | -4.9% |
| Equity | 10/15 | -€193,504 | -€191,578 | +€1,926 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,704 | -€197,778 | +€1,926 | +1.0% |
| Amounts payable | 17/49 | €956,660 | €917,175 | -€39,485 | -4.1% |
| Amounts payable after more than one year | 17 | €916,078 | €880,108 | -€35,969 | -3.9% |
| Financial debts | 170/4 | €102,707 | €66,786 | -€35,921 | -35.0% |
| Other amounts payable | 178/9 | €813,370 | €813,322 | -€48 | 0.0% |
| Amounts payable within one year | 42/48 | €40,582 | €37,066 | -€3,516 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €35,547 | €35,547 | = | 0.0% |
| Trade debts | 44 | €3,109 | - | -€3,109 | |
| Suppliers | 440/4 | €3,109 | - | -€3,109 | |
| Taxes, remuneration and social security | 45 | €1,926 | €1,519 | -€407 | -21.1% |
| Taxes | 450/3 | €1,926 | €1,519 | -€407 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,299 | €41,921 | +€622 | +1.5% |
| Other operating charges | 640/8 | €5,466 | €5,350 | -€116 | -2.1% |
| Gross operating margin | 9900 | €46,992 | €48,564 | +€1,572 | +3.3% |
| Operating profit (loss) | 9901 | €227 | €1,293 | +€1,066 | +468.9% |
| Financial income | 75/76B | €1,569 | €1,596 | +€27 | +1.7% |
| Recurring financial income | 75 | €1,569 | €1,596 | +€27 | +1.7% |
| Financial charges | 65/66B | €1,317 | €963 | -€354 | -26.9% |
| Recurring financial charges | 65 | €1,317 | €963 | -€354 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €480 | €1,926 | +€1,447 | +301.6% |
| Income taxes | 67/77 | €371 | - | -€371 | |
| Profit (loss) for the period | 9904 | €109 | €1,926 | +€1,817 | +1666.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109 | €1,926 | +€1,817 | +1666.4% |
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 7 October 2026 via checked.be.