B LOCQ: 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.
B LOCQ
Largest movements
- Current investments +€44,312
new in 2025: €44,312
- Cash -€18,589
down €18,589 (-57.4%), from €32,372 to €13,783
mainly Current investments (-€44,312) and Receivables after one year (-€18,000)
- Receivables after one year +€18,000
up €18,000 (+133%), from €13,500 to €31,500
- Tangible fixed assets +€13,299
up €13,299 (+267%), from €4,974 to €18,273
of which Other tangible fixed assets: +€12,295
- Receivables within one year +€2,745
up €2,745 (+26.2%), from €10,492 to €13,237
of which Other amounts receivable: +€1,774
- Profit (loss) carried forward +€50,314
up €50,314 (+122%), from €41,399 to €91,713
- Tax, wage and social debts +€13,188
up €13,188 (+98.7%), from €13,367 to €26,555
- Gross operating margin +€11,088
up €11,088 (+20.0%), from €55,488 to €66,576
- Taxes +€2,464
up €2,464 (+22.4%), from €11,024 to €13,488
- Financial income +€1,110
up €1,110 (+363%), from €306 to €1,415
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 | €63,385 | €125,468 | +€62,084 | +97.9% |
| Fixed assets | 21/28 | €4,974 | €18,273 | +€13,299 | +267% |
| Tangible fixed assets | 22/27 | €4,974 | €18,273 | +€13,299 | +267% |
| Plant, machinery and equipment | 23 | €4,382 | €3,902 | -€480 | -11.0% |
| Furniture and vehicles | 24 | €593 | €2,077 | +€1,484 | +250% |
| Other tangible fixed assets | 26 | - | €12,295 | +€12,295 | |
| Current assets | 29/58 | €58,410 | €107,195 | +€48,785 | +83.5% |
| Amounts receivable after more than one year | 29 | €13,500 | €31,500 | +€18,000 | +133% |
| Other amounts receivable | 291 | €13,500 | €31,500 | +€18,000 | +133% |
| Amounts receivable within one year | 40/41 | €10,492 | €13,237 | +€2,745 | +26.2% |
| Trade receivables | 40 | €10,186 | €11,158 | +€972 | +9.5% |
| Other amounts receivable | 41 | €306 | €2,079 | +€1,774 | +580% |
| Current investments | 50/53 | - | €44,312 | +€44,312 | |
| Cash at bank and in hand | 54/58 | €32,372 | €13,783 | -€18,589 | -57.4% |
| Deferred charges and accrued income | 490/1 | €2,047 | €4,362 | +€2,315 | +113% |
| Total equity and liabilities | 10/49 | €63,385 | €125,468 | +€62,084 | +97.9% |
| Equity | 10/15 | €42,899 | €93,213 | +€50,314 | +117% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,399 | €91,713 | +€50,314 | +122% |
| Amounts payable | 17/49 | €20,486 | €32,255 | +€11,769 | +57.4% |
| Amounts payable within one year | 42/48 | €18,570 | €31,438 | +€12,868 | +69.3% |
| Trade debts | 44 | €4,075 | €4,719 | +€644 | +15.8% |
| Suppliers | 440/4 | €4,075 | €4,719 | +€644 | +15.8% |
| Taxes, remuneration and social security | 45 | €13,367 | €26,555 | +€13,188 | +98.7% |
| Taxes | 450/3 | €13,367 | €26,555 | +€13,188 | +98.7% |
| Other amounts payable | 47/48 | €1,129 | €164 | -€964 | -85.4% |
| Accrued charges and deferred income | 492/3 | €1,916 | €817 | -€1,099 | -57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €1,303 | +€569 | +77.5% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €55,488 | €66,576 | +€11,088 | +20.0% |
| Operating profit (loss) | 9901 | €54,753 | €65,128 | +€10,375 | +18.9% |
| Financial income | 75/76B | €306 | €1,415 | +€1,110 | +363% |
| Recurring financial income | 75 | €306 | €1,415 | +€1,110 | +363% |
| Financial charges | 65/66B | €3,046 | €2,741 | -€305 | -10.0% |
| Recurring financial charges | 65 | €3,046 | €2,741 | -€305 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €52,013 | €63,802 | +€11,789 | +22.7% |
| Income taxes | 67/77 | €11,024 | €13,488 | +€2,464 | +22.4% |
| Profit (loss) for the period | 9904 | €40,989 | €50,314 | +€9,325 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,989 | €50,314 | +€9,325 | +22.7% |
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 21 October 2026 via checked.be.