J.LOCKMAN CONSULTING: what changed
J.LOCKMAN CONSULTING
Largest movements
- Tangible fixed assets +€188,687
up €188,687 (+984%), from €19,170 to €207,858
of which Assets under construction and advance payments: +€190,633
- Cash -€18,973
down €18,973 (-9.2%), from €206,663 to €187,690
mainly Investment in fixed assets (net) (-€199,051) and Contributions, distributions and other (-€187,000)
- Deferred charges and accrued income +€9,454
up €9,454 (+533%), from €1,775 to €11,229
- Receivables within one year +€9,205
up €9,205 (+9.2%), from €99,684 to €108,889
of which Trade receivables: +€23,111
- Trade debts +€108,987
up €108,987 (+1,381%), from €7,894 to €116,881
- Debts after one year +€74,555
new in 2025: €74,555
- Other debts +€49,527
up €49,527 (+54.4%), from €91,000 to €140,527
- Profit (loss) carried forward -€45,874
down €45,874 (-98.9%), from €46,381 to €507
- Provisions +€5,348
up €5,348 (+8.3%), from €64,254 to €69,602
- Gross operating margin +€44,588
up €44,588 (+18.4%), from €242,495 to €287,084
- Taxes +€13,923
up €13,923 (+41.6%), from €33,469 to €47,392
- Provisions +€10,403
up €10,403, from -€5,055 to €5,348
- Financial charges -€9,538
down €9,538 (-10.7%), from €88,830 to €79,292
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 | €327,292 | €515,666 | +€188,373 | +57.6% |
| Fixed assets | 21/28 | €19,170 | €207,858 | +€188,687 | +984% |
| Tangible fixed assets | 22/27 | €19,170 | €207,858 | +€188,687 | +984% |
| Plant, machinery and equipment | 23 | €3,443 | €2,078 | -€1,364 | -39.6% |
| Furniture and vehicles | 24 | €11,728 | €11,147 | -€581 | -5.0% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €190,633 | +€190,633 | |
| Current assets | 29/58 | €308,122 | €307,808 | -€314 | -0.1% |
| Amounts receivable within one year | 40/41 | €99,684 | €108,889 | +€9,205 | +9.2% |
| Trade receivables | 40 | €84,167 | €107,278 | +€23,111 | +27.5% |
| Other amounts receivable | 41 | €15,517 | €1,611 | -€13,906 | -89.6% |
| Cash at bank and in hand | 54/58 | €206,663 | €187,690 | -€18,973 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,775 | €11,229 | +€9,454 | +533% |
| Total equity and liabilities | 10/49 | €327,292 | €515,666 | +€188,373 | +57.6% |
| Equity | 10/15 | €146,841 | €100,967 | -€45,874 | -31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,860 | €81,860 | = | 0.0% |
| Distributable reserves | 133 | €81,860 | €81,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,381 | €507 | -€45,874 | -98.9% |
| Provisions and deferred taxes | 16 | €64,254 | €69,602 | +€5,348 | +8.3% |
| Provisions for liabilities and charges | 160/5 | €64,254 | €69,602 | +€5,348 | +8.3% |
| Other liabilities and charges | 164/5 | €64,254 | €69,602 | +€5,348 | +8.3% |
| Amounts payable | 17/49 | €116,197 | €345,097 | +€228,900 | +197% |
| Amounts payable after more than one year | 17 | - | €74,555 | +€74,555 | |
| Financial debts | 170/4 | - | €74,555 | +€74,555 | |
| Amounts payable within one year | 42/48 | €116,197 | €270,542 | +€154,345 | +133% |
| Trade debts | 44 | €7,894 | €116,881 | +€108,987 | +1,381% |
| Suppliers | 440/4 | €7,894 | €116,881 | +€108,987 | +1,381% |
| Taxes, remuneration and social security | 45 | €17,303 | €13,134 | -€4,169 | -24.1% |
| Taxes | 450/3 | €17,303 | €13,134 | -€4,169 | -24.1% |
| Other amounts payable | 47/48 | €91,000 | €140,527 | +€49,527 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,006 | €10,363 | -€2,643 | -20.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,055 | €5,348 | +€10,403 | |
| Other operating charges | 640/8 | €2,145 | €3,623 | +€1,478 | +68.9% |
| Gross operating margin | 9900 | €242,495 | €287,084 | +€44,588 | +18.4% |
| Operating profit (loss) | 9901 | €232,399 | €267,749 | +€35,350 | +15.2% |
| Financial income | 75/76B | €504 | €61 | -€443 | -87.9% |
| Recurring financial income | 75 | €504 | €61 | -€443 | -87.9% |
| Financial charges | 65/66B | €88,830 | €79,292 | -€9,538 | -10.7% |
| Recurring financial charges | 65 | €88,830 | €79,292 | -€9,538 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €144,073 | €188,518 | +€44,445 | +30.8% |
| Income taxes | 67/77 | €33,469 | €47,392 | +€13,923 | +41.6% |
| Profit (loss) for the period | 9904 | €110,604 | €141,126 | +€30,522 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,604 | €141,126 | +€30,522 | +27.6% |
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 5 November 2026 via checked.be.