Lakosa: 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.
Lakosa
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-3.3%), from €37.9m to €36.7m
- Cash +€434,684
up €434,684 (+1,841%), from €23,610 to €458,294
mainly Depreciation (+€1.2m) and Accrued charges and deferred income (+€324,526)
- Profit (loss) carried forward -€970,941
down €970,941 (-42.9%), from -€2.3m to -€3.2m
- Debts after one year -€533,712
down €533,712 (-1.5%), from €34.9m to €34.4m
- Gross operating margin +€29,433
up €29,433 (+1.9%), from €1.5m to €1.6m
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 | €42,995,250 | €41,997,457 | -€997,792 | -2.3% |
| Fixed assets | 21/28 | €37,945,834 | €36,697,143 | -€1.2m | -3.3% |
| Tangible fixed assets | 22/27 | €37,945,834 | €36,697,143 | -€1.2m | -3.3% |
| Other tangible fixed assets | 26 | €37,945,834 | €36,697,143 | -€1.2m | -3.3% |
| Current assets | 29/58 | €5,049,415 | €5,300,314 | +€250,899 | +5.0% |
| Amounts receivable after more than one year | 29 | €4,412,704 | €4,232,366 | -€180,338 | -4.1% |
| Trade receivables | 290 | €4,412,704 | €4,232,366 | -€180,338 | -4.1% |
| Amounts receivable within one year | 40/41 | €613,102 | €609,655 | -€3,447 | -0.6% |
| Trade receivables | 40 | €225,794 | €609,654 | +€383,861 | +170% |
| Other amounts receivable | 41 | €387,308 | €1 | -€387,307 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,610 | €458,294 | +€434,684 | +1,841% |
| Total equity and liabilities | 10/49 | €42,995,250 | €41,997,457 | -€997,792 | -2.3% |
| Equity | 10/15 | €6,796,151 | €5,825,209 | -€970,941 | -14.3% |
| Contributions | 10/11 | €9,061,500 | €9,061,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,265,349 | -€3,236,291 | -€970,941 | -42.9% |
| Amounts payable | 17/49 | €36,199,099 | €36,172,248 | -€26,851 | -0.1% |
| Amounts payable after more than one year | 17 | €34,902,833 | €34,369,121 | -€533,712 | -1.5% |
| Financial debts | 170/4 | €34,902,833 | €34,369,121 | -€533,712 | -1.5% |
| Amounts payable within one year | 42/48 | €1,296,266 | €1,478,601 | +€182,335 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €467,804 | €650,663 | +€182,859 | +39.1% |
| Trade debts | 44 | €612 | - | -€612 | |
| Suppliers | 440/4 | €612 | - | -€612 | |
| Other amounts payable | 47/48 | €827,850 | €827,938 | +€88 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €324,526 | +€324,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248,691 | €1,248,691 | -€0 | 0.0% |
| Other operating charges | 640/8 | €141 | €2,132 | +€1,991 | +1,417% |
| Gross operating margin | 9900 | €1,548,756 | €1,578,190 | +€29,433 | +1.9% |
| Operating profit (loss) | 9901 | €299,925 | €327,367 | +€27,442 | +9.1% |
| Financial charges | 65/66B | €1,313,489 | €1,298,308 | -€15,181 | -1.2% |
| Recurring financial charges | 65 | €1,313,489 | €1,298,308 | -€15,181 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,013,564 | -€970,941 | +€42,623 | +4.2% |
| Profit (loss) for the period | 9904 | -€1,013,564 | -€970,941 | +€42,623 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,013,564 | -€970,941 | +€42,623 | +4.2% |
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 19 October 2026 via checked.be.