Loch Ness: what changed
Two fiscal 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.
Loch Ness
Largest movements
- Cash -€552
down €552 (-100.0%), from €552 to €0
mainly Net result for the year (-€2,477) and Current portion of long-term debt (-€829)
- Receivables within one year -€176
down €176 (-73.0%), from €241 to €65
- Profit (loss) carried forward -€2,477
down €2,477 (-2.3%), from -€107,721 to -€110,198
- Other debts +€1,557
up €1,557 (+1.8%), from €84,556 to €86,113
- Trade debts +€1,232
up €1,232 (+62.8%), from €1,960 to €3,192
- Current portion of long-term debt -€829
no longer reported in 2024 (was €829)
- Tax, wage and social debts -€598
down €598 (-76.2%), from €785 to €187
- Depreciation -€614
no longer reported in 2024 (was €614)
- Gross operating margin +€218
up €218 (+10.2%), from -€2,144 to -€1,926
- Financial charges -€103
down €103 (-38.7%), from €267 to €164
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €793 | €65 | -€728 | -91.8% |
| Current assets | 29/58 | €793 | €65 | -€728 | -91.8% |
| Amounts receivable within one year | 40/41 | €241 | €65 | -€176 | -73.0% |
| Other amounts receivable | 41 | €241 | €65 | -€176 | -73.0% |
| Cash at bank and in hand | 54/58 | €552 | €0 | -€552 | -100.0% |
| Total equity and liabilities | 10/49 | €793 | €65 | -€728 | -91.8% |
| Equity | 10/15 | -€87,721 | -€90,198 | -€2,477 | -2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,721 | -€110,198 | -€2,477 | -2.3% |
| Amounts payable | 17/49 | €88,514 | €90,263 | +€1,749 | +2.0% |
| Amounts payable within one year | 42/48 | €88,129 | €89,491 | +€1,362 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €829 | - | -€829 | |
| Trade debts | 44 | €1,960 | €3,192 | +€1,232 | +62.8% |
| Suppliers | 440/4 | €1,960 | €3,192 | +€1,232 | +62.8% |
| Taxes, remuneration and social security | 45 | €785 | €187 | -€598 | -76.2% |
| Taxes | 450/3 | €785 | €187 | -€598 | -76.2% |
| Other amounts payable | 47/48 | €84,556 | €86,113 | +€1,557 | +1.8% |
| Accrued charges and deferred income | 492/3 | €384 | €772 | +€387 | +100.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | - | -€614 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €176 | - | -€176 | |
| Gross operating margin | 9900 | -€2,144 | -€1,926 | +€218 | +10.2% |
| Operating profit (loss) | 9901 | -€3,318 | -€2,313 | +€1,005 | +30.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €267 | €164 | -€103 | -38.7% |
| Recurring financial charges | 65 | €267 | €164 | -€103 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,585 | -€2,477 | +€1,108 | +30.9% |
| Profit (loss) for the period | 9904 | -€3,585 | -€2,477 | +€1,108 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,585 | -€2,477 | +€1,108 | +30.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.