LOCHALET: 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.
LOCHALET
Largest movements
- Receivables within one year +€46,139
up €46,139 (+141%), from €32,616 to €78,754
of which Trade receivables: +€47,202
- Tangible fixed assets -€8,058
down €8,058 (-35.8%), from €22,483 to €14,424
of which Plant, machinery and equipment: -€6,984
- Cash +€1,004
up €1,004 (+57.7%), from €1,738 to €2,742
mainly Trade debts (+€48,531) and Depreciation (+€8,058)
- Trade debts +€48,531
up €48,531 (+969%), from €5,007 to €53,538
- Profit (loss) carried forward -€6,755
down €6,755 (-34.6%), from €19,546 to €12,791
- Tax, wage and social debts -€2,787
down €2,787 (-33.6%), from €8,300 to €5,513
of which Taxes: -€2,787
- Gross operating margin -€24,475
down €24,475 (-92.1%), from €26,575 to €2,100
- Taxes -€2,078
no longer reported in 2024 (was €2,078)
- Depreciation -€861
down €861 (-9.7%), from €8,920 to €8,058
- Staff costs -€635
no longer reported in 2024 (was €635)
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.
Derived cash bridge
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 | €58,487 | €97,571 | +€39,084 | +66.8% |
| Fixed assets | 21/28 | €22,633 | €14,574 | -€8,058 | -35.6% |
| Tangible fixed assets | 22/27 | €22,483 | €14,424 | -€8,058 | -35.8% |
| Plant, machinery and equipment | 23 | €21,408 | €14,424 | -€6,984 | -32.6% |
| Other tangible fixed assets | 26 | €1,075 | - | -€1,075 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €35,854 | €82,996 | +€47,142 | +131% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,616 | €78,754 | +€46,139 | +141% |
| Trade receivables | 40 | €1,747 | €48,949 | +€47,202 | +2,702% |
| Other amounts receivable | 41 | €30,869 | €29,806 | -€1,063 | -3.4% |
| Cash at bank and in hand | 54/58 | €1,738 | €2,742 | +€1,004 | +57.7% |
| Total equity and liabilities | 10/49 | €58,487 | €97,571 | +€39,084 | +66.8% |
| Equity | 10/15 | €29,546 | €22,791 | -€6,755 | -22.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,546 | €12,791 | -€6,755 | -34.6% |
| Amounts payable | 17/49 | €28,941 | €74,780 | +€45,839 | +158% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,941 | €59,780 | +€45,839 | +329% |
| Trade debts | 44 | €5,007 | €53,538 | +€48,531 | +969% |
| Suppliers | 440/4 | €5,007 | €53,538 | +€48,531 | +969% |
| Taxes, remuneration and social security | 45 | €8,300 | €5,513 | -€2,787 | -33.6% |
| Taxes | 450/3 | €7,839 | €5,051 | -€2,787 | -35.6% |
| Remuneration and social security | 454/9 | €461 | €461 | = | 0.0% |
| Other amounts payable | 47/48 | €634 | €729 | +€95 | +15.0% |
| Remuneration, social security and pensions | 62 | €635 | - | -€635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,920 | €8,058 | -€861 | -9.7% |
| Other operating charges | 640/8 | €686 | €424 | -€262 | -38.2% |
| Non-recurring operating charges | 66A | €6,060 | - | -€6,060 | |
| Gross operating margin | 9900 | €26,575 | €2,100 | -€24,475 | -92.1% |
| Operating profit (loss) | 9901 | €10,274 | -€6,383 | -€16,657 | |
| Financial charges | 65/66B | €175 | €373 | +€198 | +114% |
| Recurring financial charges | 65 | €175 | €373 | +€198 | +114% |
| Profit (loss) for the period before taxes | 9903 | €10,100 | -€6,755 | -€16,855 | |
| Income taxes | 67/77 | €2,078 | - | -€2,078 | |
| Profit (loss) for the period | 9904 | €8,022 | -€6,755 | -€14,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,022 | -€6,755 | -€14,777 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.