L.O.K.U.M.: 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.
L.O.K.U.M.
Largest movements
- Cash +€667
up €667 (+88.0%), from €758 to €1,424
mainly Stocks and contracts (+€373) and Net result for the year (+€232)
- Stocks and contracts -€373
down €373 (-29.9%), from €1,247 to €875
- Tangible fixed assets -€122
down €122 (-23.0%), from €530 to €408
of which Furniture and vehicles: -€63
- Profit (loss) carried forward +€232
up €232 (+1.4%), from -€17,110 to -€16,878
- Tax, wage and social debts -€60
down €60 (-5.8%), from €1,045 to €984
- Gross operating margin +€1,336
up €1,336 (+226%), from €592 to €1,928
- Other operating charges +€1,306
up €1,306 (+697%), from €187 to €1,493
- Depreciation -€253
down €253 (-67.5%), from €375 to €122
- Financial charges +€62
up €62 (+321%), from €19 to €81
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,535 | €2,707 | +€172 | +6.8% |
| Fixed assets | 21/28 | €530 | €408 | -€122 | -23.0% |
| Tangible fixed assets | 22/27 | €530 | €408 | -€122 | -23.0% |
| Plant, machinery and equipment | 23 | €237 | €177 | -€59 | -25.0% |
| Furniture and vehicles | 24 | €293 | €230 | -€63 | -21.4% |
| Current assets | 29/58 | €2,005 | €2,299 | +€294 | +14.7% |
| Stocks and contracts in progress | 3 | €1,247 | €875 | -€373 | -29.9% |
| Stocks | 30/36 | €1,247 | €875 | -€373 | -29.9% |
| Cash at bank and in hand | 54/58 | €758 | €1,424 | +€667 | +88.0% |
| Total equity and liabilities | 10/49 | €2,535 | €2,707 | +€172 | +6.8% |
| Equity | 10/15 | €1,490 | €1,722 | +€232 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,110 | -€16,878 | +€232 | +1.4% |
| Amounts payable | 17/49 | €1,045 | €984 | -€60 | -5.8% |
| Amounts payable within one year | 42/48 | €1,045 | €984 | -€60 | -5.8% |
| Taxes, remuneration and social security | 45 | €1,045 | €984 | -€60 | -5.8% |
| Taxes | 450/3 | €1,045 | €984 | -€60 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €122 | -€253 | -67.5% |
| Other operating charges | 640/8 | €187 | €1,493 | +€1,306 | +697% |
| Gross operating margin | 9900 | €592 | €1,928 | +€1,336 | +226% |
| Operating profit (loss) | 9901 | €30 | €313 | +€284 | +959% |
| Financial charges | 65/66B | €19 | €81 | +€62 | +321% |
| Recurring financial charges | 65 | €19 | €81 | +€62 | +321% |
| Profit (loss) for the period before taxes | 9903 | €10 | €232 | +€222 | +2,140% |
| Profit (loss) for the period | 9904 | €10 | €232 | +€222 | +2,140% |
| Profit (loss) for the period to be appropriated | 9905 | €10 | €232 | +€222 | +2,140% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.