LOCHIE: 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.
LOCHIE
Largest movements
- Current investments +€40,000
up €40,000 (+40.0%), from €100,000 to €140,000
- Cash -€20,794
down €20,794 (-23.9%), from €87,049 to €66,255
mainly Current investments (-€40,000) and Tax, wage and social debts (-€4,878)
- Tangible fixed assets -€11,439
down €11,439 (-34.9%), from €32,779 to €21,340
of which Other tangible fixed assets: -€11,439
- Receivables within one year -€3,292
down €3,292 (-39.0%), from €8,436 to €5,144
of which Trade receivables: -€4,079
- Reserves +€11,598
up €11,598 (+6.8%), from €170,453 to €182,051
- Tax, wage and social debts -€4,878
down €4,878 (-17.1%), from €28,600 to €23,722
of which Taxes: -€5,594
- Trade debts -€4,115
down €4,115 (-67.4%), from €6,103 to €1,987
- Gross operating margin -€22,364
down €22,364 (-21.9%), from €102,245 to €79,882
- Taxes -€8,504
down €8,504 (-57.7%), from €14,731 to €6,226
- Staff costs +€1,382
up €1,382 (+2.9%), from €47,861 to €49,243
- Financial income -€1,262
down €1,262 (-42.0%), from €3,003 to €1,741
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 | €229,046 | €233,969 | +€4,923 | +2.1% |
| Fixed assets | 21/28 | €32,779 | €21,340 | -€11,439 | -34.9% |
| Tangible fixed assets | 22/27 | €32,779 | €21,340 | -€11,439 | -34.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €32,779 | €21,340 | -€11,439 | -34.9% |
| Current assets | 29/58 | €196,266 | €212,629 | +€16,362 | +8.3% |
| Stocks and contracts in progress | 3 | €782 | €1,230 | +€448 | +57.4% |
| Stocks | 30/36 | €782 | €1,230 | +€448 | +57.4% |
| Amounts receivable within one year | 40/41 | €8,436 | €5,144 | -€3,292 | -39.0% |
| Trade receivables | 40 | €8,436 | €4,357 | -€4,079 | -48.4% |
| Other amounts receivable | 41 | - | €787 | +€787 | |
| Current investments | 50/53 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €87,049 | €66,255 | -€20,794 | -23.9% |
| Total equity and liabilities | 10/49 | €229,046 | €233,969 | +€4,923 | +2.1% |
| Equity | 10/15 | €189,053 | €200,651 | +€11,598 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,453 | €182,051 | +€11,598 | +6.8% |
| Distributable reserves | 133 | €170,453 | €182,051 | +€11,598 | +6.8% |
| Amounts payable | 17/49 | €39,993 | €33,318 | -€6,675 | -16.7% |
| Amounts payable within one year | 42/48 | €39,993 | €32,773 | -€7,220 | -18.1% |
| Trade debts | 44 | €6,103 | €1,987 | -€4,115 | -67.4% |
| Suppliers | 440/4 | €6,103 | €1,987 | -€4,115 | -67.4% |
| Taxes, remuneration and social security | 45 | €28,600 | €23,722 | -€4,878 | -17.1% |
| Taxes | 450/3 | €17,631 | €12,037 | -€5,594 | -31.7% |
| Remuneration and social security | 454/9 | €10,969 | €11,685 | +€716 | +6.5% |
| Other amounts payable | 47/48 | €5,290 | €7,063 | +€1,773 | +33.5% |
| Accrued charges and deferred income | 492/3 | - | €545 | +€545 | |
| Remuneration, social security and pensions | 62 | €47,861 | €49,243 | +€1,382 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,439 | €11,439 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,369 | €1,396 | +€26 | +1.9% |
| Gross operating margin | 9900 | €102,245 | €79,882 | -€22,364 | -21.9% |
| Operating profit (loss) | 9901 | €41,576 | €17,804 | -€23,772 | -57.2% |
| Financial income | 75/76B | €3,003 | €1,741 | -€1,262 | -42.0% |
| Recurring financial income | 75 | €3,003 | €1,741 | -€1,262 | -42.0% |
| Financial charges | 65/66B | €802 | €1,721 | +€919 | +115% |
| Recurring financial charges | 65 | €802 | €1,721 | +€919 | +115% |
| Profit (loss) for the period before taxes | 9903 | €43,777 | €17,824 | -€25,953 | -59.3% |
| Income taxes | 67/77 | €14,731 | €6,226 | -€8,504 | -57.7% |
| Profit (loss) for the period | 9904 | €29,047 | €11,598 | -€17,449 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,047 | €11,598 | -€17,449 | -60.1% |
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 13 October 2026 via checked.be.