LOCQMA-CONSULT: what changed
What changed
LOCQMA-CONSULT
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€43,993
2024 · €52,648-€8,655
Equity
€193,040
2024 · €204,846-€11,807
Cash
€7,202
2024 · €4,333+€2,869
Balance sheet total
€299,817
2024 · €255,576+€44,242
Largest movements
Assets
- Receivables within one year +€42,960
up €42,960 (+17.4%), from €247,169 to €290,129
of which Other amounts receivable: +€54,200
Equity and liabilities
- Other debts +€55,800
new in 2025: €55,800
- Tax, wage and social debts +€17,410
up €17,410 (+53.8%), from €32,364 to €49,774
- Current portion of long-term debt -€17,000
no longer reported in 2025 (was €17,000)
- Reserves -€11,807
down €11,807 (-6.0%), from €196,748 to €184,942
Income statement
- Gross operating margin -€15,209
down €15,209 (-22.4%), from €67,915 to €52,706
- Taxes -€4,557
down €4,557 (-19.9%), from €22,909 to €18,352
- Financial income +€2,026
up €2,026 (+16.9%), from €11,983 to €14,009
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.
Result 2024
€52,648
Gross operating margin
-€15,209
Depreciation
+€335
Other operating charges
+€37
Financial income
+€2,026
Financial charges
-€402
Taxes
+€4,557
Result 2025
€43,993
raises the resultlowers the result
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.
From operations
+€75,669
Investment
€0
Financing
-€72,800
Cash 2024
€4,333
From operations (derived)
+€75,669
Net result for the year
+€43,993
Depreciation
+€1,587
Receivables within one year
-€42,960
Trade debts
-€162
Tax, wage and social debts
+€17,410
Other debts
+€55,800
Financing
-€72,800
Current portion of long-term debt
-€17,000
Contributions, distributions and other
-€55,800
Cash 2025
€7,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,576 | €299,817 | +€44,242 | +17.3% |
| Fixed assets | 21/28 | €4,074 | €2,486 | -€1,587 | -39.0% |
| Tangible fixed assets | 22/27 | €4,074 | €2,486 | -€1,587 | -39.0% |
| Furniture and vehicles | 24 | €1,219 | €734 | -€485 | -39.8% |
| Other tangible fixed assets | 26 | €2,855 | €1,752 | -€1,102 | -38.6% |
| Current assets | 29/58 | €251,502 | €297,331 | +€45,829 | +18.2% |
| Amounts receivable within one year | 40/41 | €247,169 | €290,129 | +€42,960 | +17.4% |
| Trade receivables | 40 | €11,239 | - | -€11,239 | |
| Other amounts receivable | 41 | €235,929 | €290,129 | +€54,200 | +23.0% |
| Cash at bank and in hand | 54/58 | €4,333 | €7,202 | +€2,869 | +66.2% |
| Total equity and liabilities | 10/49 | €255,576 | €299,817 | +€44,242 | +17.3% |
| Equity | 10/15 | €204,846 | €193,040 | -€11,807 | -5.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €196,748 | €184,942 | -€11,807 | -6.0% |
| Distributable reserves | 133 | €196,748 | €184,942 | -€11,807 | -6.0% |
| Profit (loss) carried forward | 14 | €38 | €38 | +€0 | 0.0% |
| Amounts payable | 17/49 | €50,729 | €106,778 | +€56,048 | +110% |
| Amounts payable within one year | 42/48 | €50,729 | €106,778 | +€56,048 | +110% |
| Current portion of amounts payable after more than one year | 42 | €17,000 | - | -€17,000 | |
| Trade debts | 44 | €1,366 | €1,204 | -€162 | -11.8% |
| Suppliers | 440/4 | €1,366 | €1,204 | -€162 | -11.8% |
| Taxes, remuneration and social security | 45 | €32,364 | €49,774 | +€17,410 | +53.8% |
| Taxes | 450/3 | €32,364 | €49,774 | +€17,410 | +53.8% |
| Other amounts payable | 47/48 | - | €55,800 | +€55,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €1,587 | -€335 | -17.4% |
| Other operating charges | 640/8 | €724 | €687 | -€37 | -5.1% |
| Gross operating margin | 9900 | €67,915 | €52,706 | -€15,209 | -22.4% |
| Operating profit (loss) | 9901 | €65,268 | €50,431 | -€14,837 | -22.7% |
| Financial income | 75/76B | €11,983 | €14,009 | +€2,026 | +16.9% |
| Recurring financial income | 75 | €11,983 | €14,009 | +€2,026 | +16.9% |
| Financial charges | 65/66B | €1,693 | €2,095 | +€402 | +23.7% |
| Recurring financial charges | 65 | €1,693 | €2,095 | +€402 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €75,558 | €62,346 | -€13,212 | -17.5% |
| Income taxes | 67/77 | €22,909 | €18,352 | -€4,557 | -19.9% |
| Profit (loss) for the period | 9904 | €52,648 | €43,993 | -€8,655 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,648 | €43,993 | -€8,655 | -16.4% |
Next steps
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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.