LOQUENTIA: 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.
LOQUENTIA
Largest movements
- Cash -€18,172
down €18,172 (-17.0%), from €106,914 to €88,741
mainly Net result for the year (-€22,240) and Other debts (-€5,711)
- Tangible fixed assets -€9,408
down €9,408 (-23.8%), from €39,571 to €30,163
- Receivables within one year -€3,619
down €3,619 (-28.4%), from €12,725 to €9,106
of which Trade receivables: -€4,845
- Profit (loss) carried forward -€14,771
down €14,771 (-2,716%), from -€544 to -€15,315
- Reserves -€11,859
down €11,859 (-8.4%), from €141,580 to €129,721
of which Distributable reserves: -€11,859
- Other debts -€5,711
down €5,711 (-56.5%), from €10,101 to €4,390
- Gross operating margin -€22,202
down €22,202, from €8,800 to -€13,402
- Depreciation +€2,765
up €2,765 (+41.6%), from €6,643 to €9,408
- Other operating charges -€2,164
down €2,164 (-65.7%), from €3,295 to €1,131
- Taxes -€608
down €608 (-81.3%), from €747 to €139
- Financial income +€385
up €385 (+25.8%), from €1,491 to €1,877
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 | €159,747 | €128,410 | -€31,337 | -19.6% |
| Fixed assets | 21/28 | €39,571 | €30,163 | -€9,408 | -23.8% |
| Tangible fixed assets | 22/27 | €39,571 | €30,163 | -€9,408 | -23.8% |
| Furniture and vehicles | 24 | €39,571 | €30,163 | -€9,408 | -23.8% |
| Current assets | 29/58 | €120,176 | €98,247 | -€21,929 | -18.2% |
| Amounts receivable within one year | 40/41 | €12,725 | €9,106 | -€3,619 | -28.4% |
| Trade receivables | 40 | €10,633 | €5,787 | -€4,845 | -45.6% |
| Other amounts receivable | 41 | €2,092 | €3,319 | +€1,227 | +58.6% |
| Cash at bank and in hand | 54/58 | €106,914 | €88,741 | -€18,172 | -17.0% |
| Deferred charges and accrued income | 490/1 | €538 | €400 | -€138 | -25.6% |
| Total equity and liabilities | 10/49 | €159,747 | €128,410 | -€31,337 | -19.6% |
| Equity | 10/15 | €147,236 | €120,605 | -€26,630 | -18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €141,580 | €129,721 | -€11,859 | -8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,720 | €127,861 | -€11,859 | -8.5% |
| Profit (loss) carried forward | 14 | -€544 | -€15,315 | -€14,771 | -2,716% |
| Amounts payable | 17/49 | €12,511 | €7,805 | -€4,706 | -37.6% |
| Amounts payable within one year | 42/48 | €11,384 | €6,582 | -€4,802 | -42.2% |
| Trade debts | 44 | €1,283 | €2,192 | +€909 | +70.8% |
| Suppliers | 440/4 | €1,283 | €2,192 | +€909 | +70.8% |
| Other amounts payable | 47/48 | €10,101 | €4,390 | -€5,711 | -56.5% |
| Accrued charges and deferred income | 492/3 | €1,127 | €1,223 | +€96 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €9,408 | +€2,765 | +41.6% |
| Other operating charges | 640/8 | €3,295 | €1,131 | -€2,164 | -65.7% |
| Gross operating margin | 9900 | €8,800 | -€13,402 | -€22,202 | |
| Operating profit (loss) | 9901 | -€1,138 | -€23,942 | -€22,803 | -2,004% |
| Financial income | 75/76B | €1,491 | €1,877 | +€385 | +25.8% |
| Recurring financial income | 75 | €1,491 | €1,877 | +€385 | +25.8% |
| Financial charges | 65/66B | €150 | €36 | -€114 | -76.0% |
| Recurring financial charges | 65 | €150 | €36 | -€114 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €203 | -€22,101 | -€22,304 | |
| Income taxes | 67/77 | €747 | €139 | -€608 | -81.3% |
| Profit (loss) for the period | 9904 | -€544 | -€22,240 | -€21,697 | -3,989% |
| Profit (loss) for the period to be appropriated | 9905 | -€544 | -€22,240 | -€21,697 | -3,989% |
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 14 October 2026 via checked.be.