LOCHIMMO: 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.
LOCHIMMO
Largest movements
- Current investments +€125,000
new in 2025: €125,000
- Tangible fixed assets +€97,935
up €97,935 (+13.0%), from €753,274 to €851,209
of which Land and buildings: +€97,935
- Intangible fixed assets -€21,428
down €21,428 (-100.0%), from €21,428 to €0
- Cash +€20,407
up €20,407 (+233.8%), from €8,729 to €29,136
mainly Net result for the year (+€128,156) and Other debts (+€57,046)
- Receivables within one year -€10,506
down €10,506 (-70.1%), from €14,987 to €4,480
of which Trade receivables: -€10,506
- Profit (loss) carried forward +€156,473
up €156,473, from -€141,615 to €14,858
- Other debts +€57,046
up €57,046 (+11.0%), from €520,749 to €577,795
- Trade debts +€42,813
up €42,813 (+266.9%), from €16,038 to €58,851
- Reserves -€28,318
down €28,318 (-44.7%), from €63,376 to €35,058
of which Tax-exempt reserves: -€54,917
- Accrued charges and deferred income +€19,737
up €19,737 (+84.8%), from €23,275 to €43,012
- Gross operating margin +€105,350
up €105,350 (+133.2%), from €79,111 to €184,461
- Depreciation -€13,969
down €13,969 (-22.9%), from €60,888 to €46,918
- Other operating charges -€13,678
down €13,678 (-75.4%), from €18,139 to €4,461
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.
Cash bridge derived
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 | €808,284 | €1,019,982 | +€211,698 | +26.2% |
| Fixed assets | 21/28 | €774,702 | €851,209 | +€76,507 | +9.9% |
| Intangible fixed assets | 21 | €21,428 | €0 | -€21,428 | -100.0% |
| Tangible fixed assets | 22/27 | €753,274 | €851,209 | +€97,935 | +13.0% |
| Land and buildings | 22 | €753,274 | €851,209 | +€97,935 | +13.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €33,582 | €168,773 | +€135,191 | +402.6% |
| Amounts receivable within one year | 40/41 | €14,987 | €4,480 | -€10,506 | -70.1% |
| Trade receivables | 40 | €14,987 | €4,480 | -€10,506 | -70.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €8,729 | €29,136 | +€20,407 | +233.8% |
| Deferred charges and accrued income | 490/1 | €9,867 | €10,157 | +€291 | +2.9% |
| Total equity and liabilities | 10/49 | €808,284 | €1,019,982 | +€211,698 | +26.2% |
| Equity | 10/15 | €187,747 | €315,903 | +€128,156 | +68.3% |
| Contributions | 10/11 | €265,987 | €265,987 | = | 0.0% |
| Capital | 10 | €265,987 | €265,987 | = | 0.0% |
| Issued capital | 100 | €265,987 | €265,987 | = | 0.0% |
| Reserves | 13 | €63,376 | €35,058 | -€28,318 | -44.7% |
| Non-distributable reserves | 130/1 | €5,323 | €31,922 | +€26,599 | +499.7% |
| Legal reserve | 130 | €5,323 | €31,922 | +€26,599 | +499.7% |
| Tax-exempt reserves | 132 | €54,917 | €0 | -€54,917 | -100.0% |
| Distributable reserves | 133 | €3,136 | €3,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,615 | €14,858 | +€156,473 | |
| Provisions and deferred taxes | 16 | €17,342 | €0 | -€17,342 | -100.0% |
| Deferred taxes | 168 | €17,342 | €0 | -€17,342 | -100.0% |
| Amounts payable | 17/49 | €603,194 | €704,079 | +€100,885 | +16.7% |
| Amounts payable after more than one year | 17 | €11,585 | €0 | -€11,585 | -100.0% |
| Financial debts | 170/4 | €11,585 | €0 | -€11,585 | -100.0% |
| Amounts payable within one year | 42/48 | €568,335 | €661,067 | +€92,732 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €22,807 | €11,585 | -€11,222 | -49.2% |
| Trade debts | 44 | €16,038 | €58,851 | +€42,813 | +266.9% |
| Suppliers | 440/4 | €16,038 | €58,851 | +€42,813 | +266.9% |
| Taxes, remuneration and social security | 45 | €8,741 | €12,836 | +€4,095 | +46.8% |
| Taxes | 450/3 | €8,741 | €12,836 | +€4,095 | +46.8% |
| Other amounts payable | 47/48 | €520,749 | €577,795 | +€57,046 | +11.0% |
| Accrued charges and deferred income | 492/3 | €23,275 | €43,012 | +€19,737 | +84.8% |
| Non-recurring operating income | 76A | - | €125,163 | +€125,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,888 | €46,918 | -€13,969 | -22.9% |
| Other operating charges | 640/8 | €18,139 | €4,461 | -€13,678 | -75.4% |
| Gross operating margin | 9900 | €79,111 | €184,461 | +€105,350 | +133.2% |
| Operating profit (loss) | 9901 | €84 | €133,081 | +€132,997 | +157859.6% |
| Financial income | 75/76B | €1,557 | €1,028 | -€530 | -34.0% |
| Recurring financial income | 75 | €1,557 | €1,028 | -€530 | -34.0% |
| Financial charges | 65/66B | €23,142 | €21,796 | -€1,346 | -5.8% |
| Recurring financial charges | 65 | €23,142 | €21,796 | -€1,346 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,500 | €112,313 | +€133,813 | |
| Transfer from deferred taxes | 780 | €2,022 | €17,342 | +€15,320 | +757.8% |
| Income taxes | 67/77 | - | €1,499 | +€1,499 | |
| Profit (loss) for the period | 9904 | -€19,478 | €128,156 | +€147,634 | |
| Transfer from tax-exempt reserves | 789 | €6,402 | €54,917 | +€48,514 | +757.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,076 | €183,072 | +€196,148 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.