L'OCQUIEROISE: 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.
L'OCQUIEROISE
Largest movements
- Tangible fixed assets -€175,775
down €175,775 (-41.3%), from €425,345 to €249,570
of which Other tangible fixed assets: -€160,426
- Receivables within one year -€51,695
down €51,695 (-55.7%), from €92,761 to €41,065
of which Other amounts receivable: -€84,410
- Cash +€13,794
up €13,794 (+1,097%), from €1,258 to €15,052
mainly Investment in fixed assets (net) (+€172,628) and Receivables within one year (+€51,695)
- Financial fixed assets -€12,201
down €12,201 (-88.3%), from €13,811 to €1,610
- Profit (loss) carried forward -€149,375
down €149,375 (-376%), from -€39,721 to -€189,095
- Other debts -€58,771
down €58,771 (-26.4%), from €222,823 to €164,052
- Debts after one year -€27,182
down €27,182 (-16.8%), from €161,934 to €134,752
- Current portion of long-term debt +€9,339
up €9,339 (+105%), from €8,914 to €18,253
- Other operating charges +€58,737
up €58,737 (+3,191%), from €1,841 to €60,578
- Gross operating margin -€51,903
down €51,903, from €21,288 to -€30,614
- Financial charges +€38,683
up €38,683 (+644%), from €6,008 to €44,690
of which Non-recurring financial charges: +€38,488
- Depreciation -€34,190
down €34,190 (-68.0%), from €50,314 to €16,124
- Financial income +€2,800
new in 2024: €2,800
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €685,299 | €459,266 | -€226,033 | -33.0% |
| Formation expenses | 20 | €12,125 | €11,349 | -€776 | -6.4% |
| Fixed assets | 21/28 | €439,156 | €251,180 | -€187,976 | -42.8% |
| Tangible fixed assets | 22/27 | €425,345 | €249,570 | -€175,775 | -41.3% |
| Land and buildings | 22 | €187,614 | €179,269 | -€8,345 | -4.4% |
| Plant, machinery and equipment | 23 | €77,304 | €70,302 | -€7,003 | -9.1% |
| Other tangible fixed assets | 26 | €160,426 | - | -€160,426 | |
| Financial fixed assets | 28 | €13,811 | €1,610 | -€12,201 | -88.3% |
| Current assets | 29/58 | €234,019 | €196,737 | -€37,282 | -15.9% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,761 | €41,065 | -€51,695 | -55.7% |
| Trade receivables | 40 | €6,694 | €39,408 | +€32,715 | +489% |
| Other amounts receivable | 41 | €86,067 | €1,657 | -€84,410 | -98.1% |
| Cash at bank and in hand | 54/58 | €1,258 | €15,052 | +€13,794 | +1,097% |
| Deferred charges and accrued income | 490/1 | - | €619 | +€619 | |
| Total equity and liabilities | 10/49 | €685,299 | €459,266 | -€226,033 | -33.0% |
| Equity | 10/15 | €278,080 | €128,706 | -€149,375 | -53.7% |
| Contributions | 10/11 | €315,000 | €315,000 | = | 0.0% |
| Capital | 10 | €315,000 | €315,000 | = | 0.0% |
| Issued capital | 100 | €315,000 | €315,000 | = | 0.0% |
| Reserves | 13 | €2,801 | €2,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,801 | €2,801 | = | 0.0% |
| Legal reserve | 130 | €2,801 | €2,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,721 | -€189,095 | -€149,375 | -376% |
| Amounts payable | 17/49 | €407,219 | €330,560 | -€76,659 | -18.8% |
| Amounts payable after more than one year | 17 | €161,934 | €134,752 | -€27,182 | -16.8% |
| Financial debts | 170/4 | €161,934 | €134,752 | -€27,182 | -16.8% |
| Amounts payable within one year | 42/48 | €242,436 | €193,757 | -€48,679 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €8,914 | €18,253 | +€9,339 | +105% |
| Taxes, remuneration and social security | 45 | €10,698 | €11,452 | +€753 | +7.0% |
| Taxes | 450/3 | €10,698 | €11,452 | +€753 | +7.0% |
| Other amounts payable | 47/48 | €222,823 | €164,052 | -€58,771 | -26.4% |
| Accrued charges and deferred income | 492/3 | €2,849 | €2,051 | -€798 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,314 | €16,124 | -€34,190 | -68.0% |
| Other operating charges | 640/8 | €1,841 | €60,578 | +€58,737 | +3,191% |
| Non-recurring operating charges | 66A | €11,557 | - | -€11,557 | |
| Gross operating margin | 9900 | €21,288 | -€30,614 | -€51,903 | |
| Operating profit (loss) | 9901 | -€42,423 | -€107,316 | -€64,893 | -153% |
| Financial income | 75/76B | - | €2,800 | +€2,800 | |
| Recurring financial income | 75 | - | €2,800 | +€2,800 | |
| Financial charges | 65/66B | €6,008 | €44,690 | +€38,683 | +644% |
| Recurring financial charges | 65 | €6,008 | €6,202 | +€195 | +3.2% |
| Non-recurring financial charges | 66B | - | €38,488 | +€38,488 | |
| Profit (loss) for the period before taxes | 9903 | -€48,431 | -€149,207 | -€100,776 | -208% |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€48,431 | -€149,375 | -€100,944 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,431 | -€149,375 | -€100,944 | -208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.