LOCKPLUS: what changed
Two fiscal 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.
LOCKPLUS
Largest movements
- Cash +€16,392
up €16,392 (+53.5%), from €30,625 to €47,017
mainly Net result for the year (+€19,574) and Depreciation (+€15,922)
- Tangible fixed assets -€15,922
down €15,922 (-31.9%), from €49,878 to €33,956
of which Furniture and vehicles: -€13,822
- Receivables within one year +€2,718
up €2,718 (+68.2%), from €3,984 to €6,702
of which Trade receivables: +€2,752
- Stocks and contracts +€2,348
up €2,348 (+9.7%), from €24,256 to €26,604
- Profit (loss) carried forward +€18,574
up €18,574 (+34.8%), from €53,407 to €71,981
- Debts after one year -€11,316
down €11,316 (-45.1%), from €25,072 to €13,756
- Other debts -€2,163
down €2,163 (-72.0%), from €3,003 to €840
- Gross operating margin +€10,722
up €10,722 (+31.3%), from €34,279 to €45,001
- Taxes +€1,742
up €1,742 (+40.6%), from €4,292 to €6,035
- Financial income -€1,524
down €1,524 (-100.0%), from €1,524 to €0
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 | €109,989 | €115,985 | +€5,996 | +5.5% |
| Fixed assets | 21/28 | €50,241 | €34,319 | -€15,922 | -31.7% |
| Tangible fixed assets | 22/27 | €49,878 | €33,956 | -€15,922 | -31.9% |
| Plant, machinery and equipment | 23 | €3,977 | €2,106 | -€1,871 | -47.0% |
| Furniture and vehicles | 24 | €44,176 | €30,354 | -€13,822 | -31.3% |
| Other tangible fixed assets | 26 | €1,725 | €1,496 | -€229 | -13.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €59,748 | €81,665 | +€21,917 | +36.7% |
| Stocks and contracts in progress | 3 | €24,256 | €26,604 | +€2,348 | +9.7% |
| Stocks | 30/36 | €24,256 | €26,604 | +€2,348 | +9.7% |
| Amounts receivable within one year | 40/41 | €3,984 | €6,702 | +€2,718 | +68.2% |
| Trade receivables | 40 | €3,243 | €5,994 | +€2,752 | +84.8% |
| Other amounts receivable | 41 | €741 | €708 | -€33 | -4.5% |
| Cash at bank and in hand | 54/58 | €30,625 | €47,017 | +€16,392 | +53.5% |
| Deferred charges and accrued income | 490/1 | €883 | €1,342 | +€459 | +51.9% |
| Total equity and liabilities | 10/49 | €109,989 | €115,985 | +€5,996 | +5.5% |
| Equity | 10/15 | €63,407 | €81,981 | +€18,574 | +29.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,407 | €71,981 | +€18,574 | +34.8% |
| Amounts payable | 17/49 | €46,582 | €34,004 | -€12,578 | -27.0% |
| Amounts payable after more than one year | 17 | €25,072 | €13,756 | -€11,316 | -45.1% |
| Financial debts | 170/4 | €25,072 | €13,756 | -€11,316 | -45.1% |
| Amounts payable within one year | 42/48 | €21,194 | €19,931 | -€1,264 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €10,894 | €11,316 | +€422 | +3.9% |
| Financial debts | 43 | €145 | €105 | -€40 | -27.4% |
| Credit institutions | 430/8 | €145 | €105 | -€40 | -27.4% |
| Trade debts | 44 | €5,268 | €5,466 | +€198 | +3.8% |
| Suppliers | 440/4 | €5,268 | €5,466 | +€198 | +3.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,885 | €2,204 | +€319 | +16.9% |
| Taxes | 450/3 | €1,885 | €2,204 | +€319 | +16.9% |
| Other amounts payable | 47/48 | €3,003 | €840 | -€2,163 | -72.0% |
| Accrued charges and deferred income | 492/3 | €316 | €317 | +€1 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,806 | €15,922 | +€116 | +0.7% |
| Other operating charges | 640/8 | €1,184 | €959 | -€225 | -19.0% |
| Gross operating margin | 9900 | €34,279 | €45,001 | +€10,722 | +31.3% |
| Operating profit (loss) | 9901 | €17,289 | €28,120 | +€10,831 | +62.6% |
| Financial income | 75/76B | €1,524 | €0 | -€1,524 | -100.0% |
| Recurring financial income | 75 | €1,524 | €0 | -€1,524 | -100.0% |
| Financial charges | 65/66B | €2,328 | €2,511 | +€183 | +7.9% |
| Recurring financial charges | 65 | €2,328 | €2,511 | +€183 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €16,484 | €25,609 | +€9,124 | +55.4% |
| Income taxes | 67/77 | €4,292 | €6,035 | +€1,742 | +40.6% |
| Profit (loss) for the period | 9904 | €12,192 | €19,574 | +€7,382 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,192 | €19,574 | +€7,382 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.