LOC 8: 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.
LOC 8
Largest movements
- Receivables within one year -€11,520
down €11,520 (-42.4%), from €27,187 to €15,667
- Cash +€2,610
up €2,610 (+12.3%), from €21,262 to €23,873
mainly Receivables within one year (+€11,520) and Net result for the year (+€2,481)
- Other debts -€5,514
down €5,514 (-46.3%), from €11,912 to €6,398
- Tax, wage and social debts -€5,257
down €5,257 (-38.5%), from €13,649 to €8,392
of which Taxes: -€4,704
- Profit (loss) carried forward +€2,481
up €2,481 (+9.6%), from €25,855 to €28,336
- Gross operating margin -€5,122
down €5,122 (-37.6%), from €13,618 to €8,497
- Staff costs -€1,800
no longer reported in 2025 (was €1,800)
- Taxes -€1,490
down €1,490 (-33.1%), from €4,500 to €3,010
- Other operating charges +€519
up €519 (+23.2%), from €2,236 to €2,754
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 | €62,253 | €53,344 | -€8,910 | -14.3% |
| Current assets | 29/58 | €62,253 | €53,344 | -€8,910 | -14.3% |
| Amounts receivable after more than one year | 29 | €13,542 | €13,542 | = | 0.0% |
| Trade receivables | 290 | €13,542 | - | -€13,542 | |
| Other amounts receivable | 291 | - | €13,542 | +€13,542 | |
| Amounts receivable within one year | 40/41 | €27,187 | €15,667 | -€11,520 | -42.4% |
| Trade receivables | 40 | €27,187 | €15,667 | -€11,520 | -42.4% |
| Cash at bank and in hand | 54/58 | €21,262 | €23,873 | +€2,610 | +12.3% |
| Deferred charges and accrued income | 490/1 | €263 | €263 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,253 | €53,344 | -€8,910 | -14.3% |
| Equity | 10/15 | €28,855 | €31,336 | +€2,481 | +8.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,855 | €28,336 | +€2,481 | +9.6% |
| Amounts payable | 17/49 | €33,398 | €22,007 | -€11,391 | -34.1% |
| Amounts payable within one year | 42/48 | €33,398 | €22,007 | -€11,391 | -34.1% |
| Trade debts | 44 | €7,837 | €7,218 | -€619 | -7.9% |
| Suppliers | 440/4 | €7,837 | €7,218 | -€619 | -7.9% |
| Taxes, remuneration and social security | 45 | €13,649 | €8,392 | -€5,257 | -38.5% |
| Taxes | 450/3 | €13,096 | €8,392 | -€4,704 | -35.9% |
| Remuneration and social security | 454/9 | €553 | - | -€553 | |
| Other amounts payable | 47/48 | €11,912 | €6,398 | -€5,514 | -46.3% |
| Remuneration, social security and pensions | 62 | €1,800 | - | -€1,800 | |
| Other operating charges | 640/8 | €2,236 | €2,754 | +€519 | +23.2% |
| Gross operating margin | 9900 | €13,618 | €8,497 | -€5,122 | -37.6% |
| Operating profit (loss) | 9901 | €9,582 | €5,742 | -€3,840 | -40.1% |
| Financial income | 75/76B | €0 | €90 | +€90 | +100000.0% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +100000.0% |
| Financial charges | 65/66B | €408 | €341 | -€66 | -16.2% |
| Recurring financial charges | 65 | €408 | €341 | -€66 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €9,175 | €5,491 | -€3,684 | -40.2% |
| Income taxes | 67/77 | €4,500 | €3,010 | -€1,490 | -33.1% |
| Profit (loss) for the period | 9904 | €4,675 | €2,481 | -€2,194 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,675 | €2,481 | -€2,194 | -46.9% |
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 10 October 2026 via checked.be.