LOEK & C: 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.
LOEK & C
Largest movements
- Cash +€6,482
up €6,482 (+19.5%), from €33,302 to €39,784
mainly Receivables within one year (+€5,419) and Net result for the year (+€3,568)
- Receivables within one year -€5,419
down €5,419 (-50.1%), from €10,810 to €5,392
of which Trade receivables: -€4,748
- Tangible fixed assets -€2,361
down €2,361 (-23.5%), from €10,052 to €7,691
of which Furniture and vehicles: -€1,803
- Tax, wage and social debts -€4,028
down €4,028 (-44.6%), from €9,038 to €5,010
- Profit (loss) carried forward +€3,568
up €3,568 (+645.8%), from €553 to €4,121
- Trade debts -€641
down €641 (-49.0%), from €1,309 to €667
- Other operating charges -€2,308
down €2,308 (-75.7%), from €3,049 to €741
- Gross operating margin +€849
up €849 (+9.7%), from €8,755 to €9,605
- Depreciation +€184
up €184 (+8.4%), from €2,177 to €2,361
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 | €54,669 | €53,302 | -€1,367 | -2.5% |
| Fixed assets | 21/28 | €10,052 | €7,691 | -€2,361 | -23.5% |
| Tangible fixed assets | 22/27 | €10,052 | €7,691 | -€2,361 | -23.5% |
| Plant, machinery and equipment | 23 | €963 | €405 | -€558 | -57.9% |
| Furniture and vehicles | 24 | €9,089 | €7,286 | -€1,803 | -19.8% |
| Current assets | 29/58 | €44,618 | €45,611 | +€994 | +2.2% |
| Amounts receivable within one year | 40/41 | €10,810 | €5,392 | -€5,419 | -50.1% |
| Trade receivables | 40 | €10,011 | €5,262 | -€4,748 | -47.4% |
| Other amounts receivable | 41 | €800 | €130 | -€670 | -83.8% |
| Cash at bank and in hand | 54/58 | €33,302 | €39,784 | +€6,482 | +19.5% |
| Deferred charges and accrued income | 490/1 | €506 | €436 | -€70 | -13.8% |
| Total equity and liabilities | 10/49 | €54,669 | €53,302 | -€1,367 | -2.5% |
| Equity | 10/15 | €43,363 | €46,932 | +€3,568 | +8.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,811 | €39,811 | = | 0.0% |
| Distributable reserves | 133 | €39,811 | €39,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €553 | €4,121 | +€3,568 | +645.8% |
| Amounts payable | 17/49 | €11,306 | €6,371 | -€4,936 | -43.7% |
| Amounts payable within one year | 42/48 | €11,306 | €6,371 | -€4,936 | -43.7% |
| Trade debts | 44 | €1,309 | €667 | -€641 | -49.0% |
| Suppliers | 440/4 | €1,309 | €667 | -€641 | -49.0% |
| Taxes, remuneration and social security | 45 | €9,038 | €5,010 | -€4,028 | -44.6% |
| Taxes | 450/3 | €9,038 | €5,010 | -€4,028 | -44.6% |
| Other amounts payable | 47/48 | €960 | €694 | -€266 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,177 | €2,361 | +€184 | +8.4% |
| Other operating charges | 640/8 | €3,049 | €741 | -€2,308 | -75.7% |
| Gross operating margin | 9900 | €8,755 | €9,605 | +€849 | +9.7% |
| Operating profit (loss) | 9901 | €3,529 | €6,502 | +€2,973 | +84.2% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,796 | €1,774 | -€23 | -1.3% |
| Recurring financial charges | 65 | €1,796 | €1,774 | -€23 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €1,753 | €4,729 | +€2,976 | +169.8% |
| Income taxes | 67/77 | €1,200 | €1,160 | -€40 | -3.3% |
| Profit (loss) for the period | 9904 | €553 | €3,568 | +€3,016 | +545.8% |
| Profit (loss) for the period to be appropriated | 9905 | €553 | €3,568 | +€3,016 | +545.8% |
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 7 October 2026 via checked.be.