LOCK’O ANDERLUES: what changed
LOCK’O ANDERLUES
Largest movements
- Tangible fixed assets +€951,747
up €951,747 (+48.8%), from €1.9m to €2.9m
of which Land and buildings: +€845,831
- Financial fixed assets +€100,000
new in 2025: €100,000
- Receivables within one year +€65,494
up €65,494 (+56.2%), from €116,463 to €181,957
of which Other amounts receivable: +€43,731
- Deferred charges and accrued income -€31,965
down €31,965 (-85.9%), from €37,213 to €5,248
- Other debts +€760,311
up €760,311 (+41.5%), from €1.8m to €2.6m
- Trade debts +€340,919
up €340,919 (+172%), from €198,785 to €539,704
- Profit (loss) carried forward -€166,633
down €166,633 (-914%), from -€18,227 to -€184,860
- Accrued charges and deferred income +€135,823
up €135,823 (+448%), from €30,311 to €166,134
- Gross operating margin -€67,290
down €67,290 (-62.0%), from €108,564 to €41,273
- Other operating charges +€63,449
up €63,449 (+138%), from €46,106 to €109,555
- Financial charges +€38,547
up €38,547 (+126%), from €30,666 to €69,213
- Depreciation -€19,346
down €19,346 (-38.7%), from €50,019 to €30,672
- Financial income +€1,533
new in 2025: €1,533
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 | €2,103,410 | €3,195,755 | +€1.1m | +51.9% |
| Fixed assets | 21/28 | €1,949,733 | €3,002,902 | +€1.1m | +54.0% |
| Intangible fixed assets | 21 | - | €1,422 | +€1,422 | |
| Tangible fixed assets | 22/27 | €1,949,733 | €2,901,480 | +€951,747 | +48.8% |
| Land and buildings | 22 | €1,949,733 | €2,795,565 | +€845,831 | +43.4% |
| Furniture and vehicles | 24 | - | €1,635 | +€1,635 | |
| Assets under construction and advance payments | 27 | - | €104,280 | +€104,280 | |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €153,676 | €192,852 | +€39,176 | +25.5% |
| Stocks and contracts in progress | 3 | - | €432 | +€432 | |
| Stocks | 30/36 | - | €432 | +€432 | |
| Amounts receivable within one year | 40/41 | €116,463 | €181,957 | +€65,494 | +56.2% |
| Trade receivables | 40 | €92,282 | €114,045 | +€21,762 | +23.6% |
| Other amounts receivable | 41 | €24,181 | €67,912 | +€43,731 | +181% |
| Cash at bank and in hand | 54/58 | €0 | €5,216 | +€5,216 | |
| Deferred charges and accrued income | 490/1 | €37,213 | €5,248 | -€31,965 | -85.9% |
| Total equity and liabilities | 10/49 | €2,103,410 | €3,195,755 | +€1.1m | +51.9% |
| Equity | 10/15 | €43,273 | -€123,360 | -€166,633 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,227 | -€184,860 | -€166,633 | -914% |
| Amounts payable | 17/49 | €2,060,137 | €3,319,115 | +€1.3m | +61.1% |
| Amounts payable within one year | 42/48 | €2,029,826 | €3,152,981 | +€1.1m | +55.3% |
| Financial debts | 43 | €452 | - | -€452 | |
| Credit institutions | 430/8 | €452 | - | -€452 | |
| Trade debts | 44 | €198,785 | €539,704 | +€340,919 | +172% |
| Suppliers | 440/4 | €198,785 | €539,704 | +€340,919 | +172% |
| Taxes, remuneration and social security | 45 | €0 | €22,376 | +€22,376 | |
| Taxes | 450/3 | €0 | €22,376 | +€22,376 | |
| Other amounts payable | 47/48 | €1,830,589 | €2,590,900 | +€760,311 | +41.5% |
| Accrued charges and deferred income | 492/3 | €30,311 | €166,134 | +€135,823 | +448% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,019 | €30,672 | -€19,346 | -38.7% |
| Other operating charges | 640/8 | €46,106 | €109,555 | +€63,449 | +138% |
| Gross operating margin | 9900 | €108,564 | €41,273 | -€67,290 | -62.0% |
| Operating profit (loss) | 9901 | €12,439 | -€98,954 | -€111,393 | |
| Financial income | 75/76B | - | €1,533 | +€1,533 | |
| Recurring financial income | 75 | - | €1,533 | +€1,533 | |
| Financial charges | 65/66B | €30,666 | €69,213 | +€38,547 | +126% |
| Recurring financial charges | 65 | €30,666 | €69,213 | +€38,547 | +126% |
| Profit (loss) for the period before taxes | 9903 | -€18,227 | -€166,633 | -€148,406 | -814% |
| Profit (loss) for the period | 9904 | -€18,227 | -€166,633 | -€148,406 | -814% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,227 | -€166,633 | -€148,406 | -814% |
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 3 November 2026 via checked.be.