LOCABLE: 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.
LOCABLE
Largest movements
- Receivables within one year +€11,934
up €11,934 (+262%), from €4,546 to €16,481
- Tangible fixed assets -€4,018
down €4,018 (-22.1%), from €18,197 to €14,180
- Profit (loss) carried forward +€5,122
up €5,122 (+1.7%), from -€297,969 to -€292,847
- Trade debts +€2,795
up €2,795 (+8.7%), from €32,035 to €34,830
- Gross operating margin +€325
up €325 (+2.8%), from €11,610 to €11,934
- Financial income -€138
no longer reported in 2025 (was €138)
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 | €23,944 | €31,860 | +€7,916 | +33.1% |
| Fixed assets | 21/28 | €18,197 | €14,180 | -€4,018 | -22.1% |
| Tangible fixed assets | 22/27 | €18,197 | €14,180 | -€4,018 | -22.1% |
| Land and buildings | 22 | €18,197 | €14,180 | -€4,018 | -22.1% |
| Current assets | 29/58 | €5,746 | €17,681 | +€11,934 | +208% |
| Amounts receivable within one year | 40/41 | €4,546 | €16,481 | +€11,934 | +262% |
| Other amounts receivable | 41 | €4,546 | €16,481 | +€11,934 | +262% |
| Cash at bank and in hand | 54/58 | €1,200 | €1,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,944 | €31,860 | +€7,916 | +33.1% |
| Equity | 10/15 | -€8,092 | -€2,970 | +€5,122 | +63.3% |
| Contributions | 10/11 | €285,078 | €285,078 | = | 0.0% |
| Capital | 10 | €285,078 | €285,078 | = | 0.0% |
| Issued capital | 100 | €285,078 | €285,078 | = | 0.0% |
| Reserves | 13 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,969 | -€292,847 | +€5,122 | +1.7% |
| Amounts payable | 17/49 | €32,035 | €34,830 | +€2,795 | +8.7% |
| Amounts payable within one year | 42/48 | €32,035 | €34,830 | +€2,795 | +8.7% |
| Trade debts | 44 | €32,035 | €34,830 | +€2,795 | +8.7% |
| Suppliers | 440/4 | €32,035 | €34,830 | +€2,795 | +8.7% |
| Turnover | 70 | €12,000 | €12,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,018 | €4,018 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,782 | €2,795 | +€12 | +0.4% |
| Gross operating margin | 9900 | €11,610 | €11,934 | +€325 | +2.8% |
| Operating profit (loss) | 9901 | €4,809 | €5,122 | +€312 | +6.5% |
| Financial income | 75/76B | €138 | - | -€138 | |
| Recurring financial income | 75 | €138 | - | -€138 | |
| Profit (loss) for the period before taxes | 9903 | €4,947 | €5,122 | +€175 | +3.5% |
| Profit (loss) for the period | 9904 | €4,947 | €5,122 | +€175 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,947 | €5,122 | +€175 | +3.5% |
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 13 October 2026 via checked.be.