DR. GABRIEL LONCKE: what changed
DR. GABRIEL LONCKE
Largest movements
- Receivables within one year +€35,719
up €35,719 (+985%), from €3,625 to €39,344
- Tangible fixed assets -€13,939
down €13,939 (-85.5%), from €16,296 to €2,357
of which Furniture and vehicles: -€13,695
- Current investments -€8,792
down €8,792 (-4.9%), from €180,580 to €171,788
- Cash +€6,328
up €6,328 (+26.5%), from €23,886 to €30,213
mainly Other debts (+€54,000) and Net result for the year (+€27,823)
- Other debts +€54,000
new in 2025: €54,000
- Reserves -€26,177
down €26,177 (-13.7%), from €191,694 to €165,517
of which Distributable reserves: -€26,177
- Current portion of long-term debt -€12,342
down €12,342 (-93.1%), from €13,252 to €910
- Tax, wage and social debts +€6,483
up €6,483 (+183%), from €3,539 to €10,022
- Gross operating margin +€28,856
up €28,856 (+99.6%), from €28,986 to €57,842
- Taxes +€8,507
up €8,507 (+90.2%), from €9,436 to €17,943
- Financial income +€1,194
up €1,194 (+76.2%), from €1,567 to €2,761
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,581 | €245,930 | +€21,349 | +9.5% |
| Fixed assets | 21/28 | €16,296 | €2,357 | -€13,939 | -85.5% |
| Tangible fixed assets | 22/27 | €16,296 | €2,357 | -€13,939 | -85.5% |
| Plant, machinery and equipment | 23 | €513 | €269 | -€244 | -47.6% |
| Furniture and vehicles | 24 | €15,783 | €2,088 | -€13,695 | -86.8% |
| Current assets | 29/58 | €208,285 | €243,574 | +€35,289 | +16.9% |
| Amounts receivable within one year | 40/41 | €3,625 | €39,344 | +€35,719 | +985% |
| Other amounts receivable | 41 | €3,625 | €39,344 | +€35,719 | +985% |
| Current investments | 50/53 | €180,580 | €171,788 | -€8,792 | -4.9% |
| Cash at bank and in hand | 54/58 | €23,886 | €30,213 | +€6,328 | +26.5% |
| Deferred charges and accrued income | 490/1 | €194 | €2,228 | +€2,034 | +1,046% |
| Total equity and liabilities | 10/49 | €224,581 | €245,930 | +€21,349 | +9.5% |
| Equity | 10/15 | €204,090 | €177,913 | -€26,177 | -12.8% |
| Contributions | 10/11 | €12,396 | €12,396 | = | 0.0% |
| Reserves | 13 | €191,694 | €165,517 | -€26,177 | -13.7% |
| Tax-exempt reserves | 132 | €292 | €292 | = | 0.0% |
| Distributable reserves | 133 | €191,402 | €165,225 | -€26,177 | -13.7% |
| Amounts payable | 17/49 | €20,491 | €68,017 | +€47,526 | +232% |
| Amounts payable after more than one year | 17 | €910 | - | -€910 | |
| Financial debts | 170/4 | €910 | - | -€910 | |
| Amounts payable within one year | 42/48 | €19,315 | €67,687 | +€48,372 | +250% |
| Current portion of amounts payable after more than one year | 42 | €13,252 | €910 | -€12,342 | -93.1% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €2,524 | €2,755 | +€231 | +9.1% |
| Suppliers | 440/4 | €2,524 | €2,755 | +€231 | +9.1% |
| Taxes, remuneration and social security | 45 | €3,539 | €10,022 | +€6,483 | +183% |
| Taxes | 450/3 | €3,539 | €10,022 | +€6,483 | +183% |
| Other amounts payable | 47/48 | - | €54,000 | +€54,000 | |
| Accrued charges and deferred income | 492/3 | €266 | €330 | +€64 | +23.9% |
| Non-recurring operating income | 76A | €15,006 | - | -€15,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,687 | €13,939 | +€253 | +1.8% |
| Other operating charges | 640/8 | €554 | €376 | -€177 | -32.0% |
| Gross operating margin | 9900 | €28,986 | €57,842 | +€28,856 | +99.6% |
| Operating profit (loss) | 9901 | €14,745 | €43,526 | +€28,781 | +195% |
| Financial income | 75/76B | €1,567 | €2,761 | +€1,194 | +76.2% |
| Recurring financial income | 75 | €1,567 | €2,761 | +€1,194 | +76.2% |
| Financial charges | 65/66B | €507 | €521 | +€14 | +2.7% |
| Recurring financial charges | 65 | €507 | €521 | +€14 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €15,806 | €45,767 | +€29,961 | +190% |
| Income taxes | 67/77 | €9,436 | €17,943 | +€8,507 | +90.2% |
| Profit (loss) for the period | 9904 | €6,370 | €27,823 | +€21,454 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €6,370 | €27,823 | +€21,454 | +337% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.