Lochma Immo: 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.
Lochma Immo
Largest movements
- Tangible fixed assets -€15,939
down €15,939 (-5.4%), from €293,363 to €277,425
of which Land and buildings: -€15,034
- Deferred charges and accrued income +€10,746
new in 2025: €10,746
- Debts after one year -€14,754
down €14,754 (-5.6%), from €262,875 to €248,121
- Profit (loss) carried forward +€11,861
up €11,861 (+30.3%), from -€39,171 to -€27,310
- Gross operating margin +€61,690
up €61,690, from -€23,467 to €38,222
- Depreciation +€7,883
up €7,883 (+97.9%), from €8,055 to €15,939
- Financial charges +€4,236
up €4,236 (+73.2%), from €5,788 to €10,023
- Other operating charges -€1,461
down €1,461 (-78.5%), from €1,861 to €400
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 | €298,524 | €292,770 | -€5,754 | -1.9% |
| Fixed assets | 21/28 | €293,363 | €277,425 | -€15,939 | -5.4% |
| Tangible fixed assets | 22/27 | €293,363 | €277,425 | -€15,939 | -5.4% |
| Land and buildings | 22 | €289,392 | €274,358 | -€15,034 | -5.2% |
| Plant, machinery and equipment | 23 | €3,971 | €3,066 | -€905 | -22.8% |
| Current assets | 29/58 | €5,161 | €15,345 | +€10,184 | +197% |
| Cash at bank and in hand | 54/58 | €5,161 | €4,599 | -€561 | -10.9% |
| Deferred charges and accrued income | 490/1 | - | €10,746 | +€10,746 | |
| Total equity and liabilities | 10/49 | €298,524 | €292,770 | -€5,754 | -1.9% |
| Equity | 10/15 | -€33,171 | -€21,310 | +€11,861 | +35.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,171 | -€27,310 | +€11,861 | +30.3% |
| Amounts payable | 17/49 | €331,695 | €314,080 | -€17,615 | -5.3% |
| Amounts payable after more than one year | 17 | €262,875 | €248,121 | -€14,754 | -5.6% |
| Financial debts | 170/4 | €262,875 | €248,121 | -€14,754 | -5.6% |
| Amounts payable within one year | 42/48 | €66,703 | €65,959 | -€744 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €13,151 | €14,754 | +€1,603 | +12.2% |
| Trade debts | 44 | €2,770 | €521 | -€2,249 | -81.2% |
| Suppliers | 440/4 | €2,770 | €521 | -€2,249 | -81.2% |
| Other amounts payable | 47/48 | €50,783 | €50,684 | -€99 | -0.2% |
| Accrued charges and deferred income | 492/3 | €2,117 | €0 | -€2,117 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,055 | €15,939 | +€7,883 | +97.9% |
| Other operating charges | 640/8 | €1,861 | €400 | -€1,461 | -78.5% |
| Gross operating margin | 9900 | -€23,467 | €38,222 | +€61,690 | |
| Operating profit (loss) | 9901 | -€33,383 | €21,884 | +€55,268 | |
| Financial charges | 65/66B | €5,788 | €10,023 | +€4,236 | +73.2% |
| Recurring financial charges | 65 | €5,788 | €10,023 | +€4,236 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,171 | €11,861 | +€51,032 | |
| Profit (loss) for the period | 9904 | -€39,171 | €11,861 | +€51,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,171 | €11,861 | +€51,032 |
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 17 October 2026 via checked.be.