EF LOCHRISTI: 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.
EF LOCHRISTI
Largest movements
- Receivables within one year -€2,698
down €2,698 (-9.4%), from €28,698 to €26,000
of which Trade receivables: -€2,420
- Cash -€1,448
down €1,448 (-97.9%), from €1,479 to €31
mainly Debts after one year (-€3,550) and Net result for the year (-€608)
- Debts after one year -€3,550
down €3,550 (-2.2%), from €158,705 to €155,155
of which Financial debts: -€3,550
- Profit (loss) carried forward -€608
down €608 (-0.4%), from -€147,515 to -€148,124
- Other operating charges +€37,524
up €37,524 (+9,688%), from €387 to €37,912
- Write-downs -€37,500
new in 2025: -€37,500
- Gross operating margin +€1,408
up €1,408 (+87.7%), from -€1,605 to -€197
- Depreciation -€370
no longer reported in 2025 (was €370)
- Financial charges -€44
no longer reported in 2025 (was €44)
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 | €30,177 | €26,031 | -€4,146 | -13.7% |
| Current assets | 29/58 | €30,177 | €26,031 | -€4,146 | -13.7% |
| Amounts receivable within one year | 40/41 | €28,698 | €26,000 | -€2,698 | -9.4% |
| Trade receivables | 40 | €28,420 | €26,000 | -€2,420 | -8.5% |
| Other amounts receivable | 41 | €278 | - | -€278 | |
| Cash at bank and in hand | 54/58 | €1,479 | €31 | -€1,448 | -97.9% |
| Total equity and liabilities | 10/49 | €30,177 | €26,031 | -€4,146 | -13.7% |
| Equity | 10/15 | -€128,915 | -€129,524 | -€608 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,515 | -€148,124 | -€608 | -0.4% |
| Amounts payable | 17/49 | €159,092 | €155,555 | -€3,538 | -2.2% |
| Amounts payable after more than one year | 17 | €158,705 | €155,155 | -€3,550 | -2.2% |
| Financial debts | 170/4 | €123,399 | €119,849 | -€3,550 | -2.9% |
| Other amounts payable | 178/9 | €35,306 | €35,306 | = | 0.0% |
| Amounts payable within one year | 42/48 | €387 | €400 | +€12 | +3.2% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | - | -€370 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€37,500 | -€37,500 | |
| Other operating charges | 640/8 | €387 | €37,912 | +€37,524 | +9,688% |
| Non-recurring operating charges | 66A | €2,500 | - | -€2,500 | |
| Gross operating margin | 9900 | -€1,605 | -€197 | +€1,408 | +87.7% |
| Operating profit (loss) | 9901 | -€4,862 | -€608 | +€4,254 | +87.5% |
| Financial charges | 65/66B | €44 | - | -€44 | |
| Recurring financial charges | 65 | €44 | - | -€44 | |
| Profit (loss) for the period before taxes | 9903 | -€4,906 | -€608 | +€4,297 | +87.6% |
| Profit (loss) for the period | 9904 | -€4,906 | -€608 | +€4,297 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,906 | -€608 | +€4,297 | +87.6% |
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 22 October 2026 via checked.be.