LAKOTA: 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.
LAKOTA
Largest movements
- Deferred charges and accrued income +€33,310
up €33,310 (+172%), from €19,340 to €52,650
- Cash -€6,877
down €6,877 (-18.6%), from €37,048 to €30,171
mainly Deferred charges and accrued income (-€33,310) and Debts after one year (-€18,743)
- Tangible fixed assets -€6,473
down €6,473 (-23.5%), from €27,487 to €21,014
of which Furniture and vehicles: -€6,296
- Intangible fixed assets -€6,400
down €6,400 (-14.3%), from €44,800 to €38,400
- Receivables within one year -€3,817
down €3,817 (-9.5%), from €40,000 to €36,184
of which Other amounts receivable: -€3,817
- Reserves +€42,379
up €42,379 (+205%), from €20,640 to €63,020
- Debts after one year -€18,743
down €18,743 (-57.2%), from €32,773 to €14,031
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Tax, wage and social debts +€2,900
up €2,900 (+36.8%), from €7,882 to €10,782
of which Taxes: +€5,700
- Gross operating margin +€13,126
up €13,126 (+18.7%), from €70,192 to €83,318
- Taxes +€5,700
up €5,700 (+37.8%), from €15,082 to €20,782
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 | €236,710 | €246,453 | +€9,744 | +4.1% |
| Fixed assets | 21/28 | €72,330 | €59,458 | -€12,873 | -17.8% |
| Intangible fixed assets | 21 | €44,800 | €38,400 | -€6,400 | -14.3% |
| Tangible fixed assets | 22/27 | €27,487 | €21,014 | -€6,473 | -23.5% |
| Plant, machinery and equipment | 23 | €4,391 | €4,214 | -€177 | -4.0% |
| Furniture and vehicles | 24 | €23,096 | €16,800 | -€6,296 | -27.3% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €164,380 | €186,996 | +€22,616 | +13.8% |
| Amounts receivable after more than one year | 29 | €67,992 | €67,992 | = | 0.0% |
| Other amounts receivable | 291 | €67,992 | €67,992 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,000 | €36,184 | -€3,817 | -9.5% |
| Trade receivables | 40 | €1,396 | €1,396 | = | 0.0% |
| Other amounts receivable | 41 | €38,604 | €34,787 | -€3,817 | -9.9% |
| Cash at bank and in hand | 54/58 | €37,048 | €30,171 | -€6,877 | -18.6% |
| Deferred charges and accrued income | 490/1 | €19,340 | €52,650 | +€33,310 | +172% |
| Total equity and liabilities | 10/49 | €236,710 | €246,453 | +€9,744 | +4.1% |
| Equity | 10/15 | €155,032 | €197,411 | +€42,379 | +27.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €20,640 | €63,020 | +€42,379 | +205% |
| Distributable reserves | 133 | €20,640 | €63,020 | +€42,379 | +205% |
| Profit (loss) carried forward | 14 | €126,332 | €126,332 | = | 0.0% |
| Amounts payable | 17/49 | €81,678 | €49,042 | -€32,636 | -40.0% |
| Amounts payable after more than one year | 17 | €32,773 | €14,031 | -€18,743 | -57.2% |
| Financial debts | 170/4 | €32,773 | €14,031 | -€18,743 | -57.2% |
| Amounts payable within one year | 42/48 | €48,905 | €35,011 | -€13,893 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €18,206 | €18,743 | +€537 | +2.9% |
| Trade debts | 44 | €4,817 | €5,487 | +€670 | +13.9% |
| Suppliers | 440/4 | €4,817 | €5,487 | +€670 | +13.9% |
| Taxes, remuneration and social security | 45 | €7,882 | €10,782 | +€2,900 | +36.8% |
| Taxes | 450/3 | €5,082 | €10,782 | +€5,700 | +112% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,359 | €14,821 | +€462 | +3.2% |
| Other operating charges | 640/8 | €1,403 | €1,058 | -€345 | -24.6% |
| Gross operating margin | 9900 | €70,192 | €83,318 | +€13,126 | +18.7% |
| Operating profit (loss) | 9901 | €54,430 | €67,439 | +€13,009 | +23.9% |
| Financial income | 75/76B | €48 | €117 | +€69 | +145% |
| Recurring financial income | 75 | €48 | €117 | +€69 | +145% |
| Financial charges | 65/66B | €3,702 | €4,395 | +€694 | +18.7% |
| Recurring financial charges | 65 | €3,702 | €4,395 | +€694 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €50,776 | €63,161 | +€12,385 | +24.4% |
| Income taxes | 67/77 | €15,082 | €20,782 | +€5,700 | +37.8% |
| Profit (loss) for the period | 9904 | €35,694 | €42,379 | +€6,685 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,694 | €42,379 | +€6,685 | +18.7% |
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.