S-LOC: 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.
S-LOC
Largest movements
- Cash -€7,264
down €7,264 (-95.0%), from €7,648 to €384
mainly Trade debts (-€4,501) and Net result for the year (-€2,901)
- Receivables within one year -€1,955
down €1,955 (-41.0%), from €4,772 to €2,817
of which Trade receivables: -€2,513
- Financial fixed assets +€210
new in 2025: €210
- Trade debts -€4,501
no longer reported in 2025 (was €4,501)
- Profit (loss) carried forward -€2,901
down €2,901 (-20.2%), from -€14,340 to -€17,241
- Tax, wage and social debts -€1,397
no longer reported in 2025 (was €1,397)
- Current portion of long-term debt -€1,302
no longer reported in 2025 (was €1,302)
- Other debts +€1,092
new in 2025: €1,092
- Turnover -€12,645
no longer reported in 2025 (was €12,645)
- Other operating charges -€9,997
down €9,997 (-88.5%), from €11,300 to €1,303
- Purchases and services -€8,387
down €8,387 (-85.3%), from €9,827 to €1,440
- Gross operating margin -€4,258
down €4,258, from €2,818 to -€1,440
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 | €12,420 | €3,411 | -€9,009 | -72.5% |
| Fixed assets | 21/28 | - | €210 | +€210 | |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €12,420 | €3,201 | -€9,219 | -74.2% |
| Amounts receivable within one year | 40/41 | €4,772 | €2,817 | -€1,955 | -41.0% |
| Trade receivables | 40 | €2,513 | - | -€2,513 | |
| Other amounts receivable | 41 | €2,259 | €2,817 | +€558 | +24.7% |
| Cash at bank and in hand | 54/58 | €7,648 | €384 | -€7,264 | -95.0% |
| Total equity and liabilities | 10/49 | €12,420 | €3,411 | -€9,009 | -72.5% |
| Equity | 10/15 | €5,220 | €2,319 | -€2,901 | -55.6% |
| Contributions | 10/11 | €17,700 | €17,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,340 | -€17,241 | -€2,901 | -20.2% |
| Amounts payable | 17/49 | €7,200 | €1,092 | -€6,108 | -84.8% |
| Amounts payable within one year | 42/48 | €7,200 | €1,092 | -€6,108 | -84.8% |
| Current portion of amounts payable after more than one year | 42 | €1,302 | - | -€1,302 | |
| Trade debts | 44 | €4,501 | - | -€4,501 | |
| Suppliers | 440/4 | €4,501 | - | -€4,501 | |
| Taxes, remuneration and social security | 45 | €1,397 | - | -€1,397 | |
| Taxes | 450/3 | €1,397 | - | -€1,397 | |
| Other amounts payable | 47/48 | - | €1,092 | +€1,092 | |
| Turnover | 70 | €12,645 | - | -€12,645 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,827 | €1,440 | -€8,387 | -85.3% |
| Other operating charges | 640/8 | €11,300 | €1,303 | -€9,997 | -88.5% |
| Non-recurring operating charges | 66A | €746 | - | -€746 | |
| Gross operating margin | 9900 | €2,818 | -€1,440 | -€4,258 | |
| Operating profit (loss) | 9901 | -€9,228 | -€2,743 | +€6,485 | +70.3% |
| Financial charges | 65/66B | €267 | €158 | -€109 | -40.8% |
| Recurring financial charges | 65 | €267 | €158 | -€109 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,495 | -€2,901 | +€6,594 | +69.4% |
| Profit (loss) for the period | 9904 | -€9,495 | -€2,901 | +€6,594 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,495 | -€2,901 | +€6,594 | +69.4% |
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 20 October 2026 via checked.be.