LOQUET: 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.
LOQUET
Largest movements
- Cash +€26,230
up €26,230 (+38.6%), from €68,032 to €94,262
mainly Depreciation (+€17,796) and Trade debts (+€10,757)
- Tangible fixed assets -€17,796
down €17,796 (-42.0%), from €42,385 to €24,589
of which Furniture and vehicles: -€16,789
- Receivables within one year +€1,924
up €1,924 (+6.6%), from €29,354 to €31,278
of which Trade receivables: +€1,021
- Trade debts +€10,757
up €10,757 (+70.1%), from €15,354 to €26,111
- Reserves -€1,703
down €1,703 (-1.8%), from €92,177 to €90,474
of which Non-distributable reserves: -€1,920
- Gross operating margin +€1,582
up €1,582 (+8.7%), from €18,099 to €19,682
- Financial charges -€837
down €837 (-38.5%), from €2,172 to €1,336
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 | €143,832 | €153,868 | +€10,036 | +7.0% |
| Fixed assets | 21/28 | €42,385 | €24,589 | -€17,796 | -42.0% |
| Tangible fixed assets | 22/27 | €42,385 | €24,589 | -€17,796 | -42.0% |
| Plant, machinery and equipment | 23 | €1,263 | €257 | -€1,007 | -79.7% |
| Furniture and vehicles | 24 | €41,121 | €24,332 | -€16,789 | -40.8% |
| Current assets | 29/58 | €101,447 | €129,279 | +€27,832 | +27.4% |
| Stocks and contracts in progress | 3 | €2,820 | €2,660 | -€160 | -5.7% |
| Stocks | 30/36 | €2,820 | €2,660 | -€160 | -5.7% |
| Amounts receivable within one year | 40/41 | €29,354 | €31,278 | +€1,924 | +6.6% |
| Trade receivables | 40 | €22,387 | €23,409 | +€1,021 | +4.6% |
| Other amounts receivable | 41 | €6,967 | €7,869 | +€903 | +13.0% |
| Cash at bank and in hand | 54/58 | €68,032 | €94,262 | +€26,230 | +38.6% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,079 | -€163 | -13.1% |
| Total equity and liabilities | 10/49 | €143,832 | €153,868 | +€10,036 | +7.0% |
| Equity | 10/15 | €98,577 | €96,874 | -€1,703 | -1.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €92,177 | €90,474 | -€1,703 | -1.8% |
| Non-distributable reserves | 130/1 | €1,920 | €0 | -€1,920 | -100% |
| Reserves not available under the articles | 1311 | €1,920 | €0 | -€1,920 | -100% |
| Distributable reserves | 133 | €90,257 | €90,474 | +€217 | +0.2% |
| Amounts payable | 17/49 | €45,255 | €56,994 | +€11,739 | +25.9% |
| Amounts payable within one year | 42/48 | €45,255 | €56,994 | +€11,739 | +25.9% |
| Trade debts | 44 | €15,354 | €26,111 | +€10,757 | +70.1% |
| Suppliers | 440/4 | €15,354 | €26,111 | +€10,757 | +70.1% |
| Taxes, remuneration and social security | 45 | €613 | €1,743 | +€1,130 | +184% |
| Taxes | 450/3 | €613 | €1,743 | +€1,130 | +184% |
| Other amounts payable | 47/48 | €29,288 | €29,140 | -€148 | -0.5% |
| Remuneration, social security and pensions | 62 | €166 | €238 | +€71 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,796 | €17,796 | = | 0.0% |
| Other operating charges | 640/8 | €2,104 | €1,966 | -€138 | -6.6% |
| Gross operating margin | 9900 | €18,099 | €19,682 | +€1,582 | +8.7% |
| Operating profit (loss) | 9901 | -€1,967 | -€318 | +€1,649 | +83.8% |
| Financial income | 75/76B | €221 | €187 | -€34 | -15.3% |
| Recurring financial income | 75 | €221 | €187 | -€34 | -15.3% |
| Financial charges | 65/66B | €2,172 | €1,336 | -€837 | -38.5% |
| Recurring financial charges | 65 | €2,172 | €1,336 | -€837 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,918 | -€1,466 | +€2,452 | +62.6% |
| Income taxes | 67/77 | €253 | €236 | -€17 | -6.6% |
| Profit (loss) for the period | 9904 | -€4,171 | -€1,703 | +€2,469 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,171 | -€1,703 | +€2,469 | +59.2% |
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 18 October 2026 via checked.be.