LOCHNISS: 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.
LOCHNISS
Largest movements
- Tangible fixed assets -€25,225
down €25,225 (-75.9%), from €33,240 to €8,014
of which Furniture and vehicles: -€24,755
- Receivables within one year -€21,986
down €21,986 (-57.3%), from €38,357 to €16,371
of which Trade receivables: -€24,209
- Deferred charges and accrued income +€20,047
up €20,047 (+1026.8%), from €1,952 to €21,999
- Cash +€15,138
up €15,138 (+244.4%), from €6,193 to €21,331
mainly Investment in fixed assets (net) (+€23,765) and Receivables within one year (+€21,986)
- Receivables after one year +€1,697
up €1,697 (+3.0%), from €56,100 to €57,797
- Current portion of long-term debt -€11,848
no longer reported in 2025 (was €11,848)
- Reserves -€4,731
down €4,731 (-5.1%), from €92,691 to €87,959
of which Distributable reserves: -€4,731
- Tax, wage and social debts +€4,666
up €4,666 (+44.8%), from €10,411 to €15,077
- Profit (loss) carried forward +€3,223
no longer reported in 2025 (was -€3,223)
- Debts after one year -€3,052
no longer reported in 2025 (was €3,052)
- Gross operating margin -€26,334
down €26,334 (-49.8%), from €52,930 to €26,596
- Depreciation -€8,361
down €8,361 (-85.1%), from €9,822 to €1,461
- Taxes +€5,067
up €5,067 (+1028.2%), from €493 to €5,560
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 | €135,842 | €125,512 | -€10,330 | -7.6% |
| Fixed assets | 21/28 | €33,240 | €8,014 | -€25,225 | -75.9% |
| Tangible fixed assets | 22/27 | €33,240 | €8,014 | -€25,225 | -75.9% |
| Furniture and vehicles | 24 | €28,805 | €4,050 | -€24,755 | -85.9% |
| Other tangible fixed assets | 26 | €4,435 | €3,965 | -€470 | -10.6% |
| Current assets | 29/58 | €102,603 | €117,498 | +€14,895 | +14.5% |
| Amounts receivable after more than one year | 29 | €56,100 | €57,797 | +€1,697 | +3.0% |
| Other amounts receivable | 291 | €56,100 | €57,797 | +€1,697 | +3.0% |
| Amounts receivable within one year | 40/41 | €38,357 | €16,371 | -€21,986 | -57.3% |
| Trade receivables | 40 | €38,357 | €14,148 | -€24,209 | -63.1% |
| Other amounts receivable | 41 | - | €2,223 | +€2,223 | |
| Cash at bank and in hand | 54/58 | €6,193 | €21,331 | +€15,138 | +244.4% |
| Deferred charges and accrued income | 490/1 | €1,952 | €21,999 | +€20,047 | +1026.8% |
| Total equity and liabilities | 10/49 | €135,842 | €125,512 | -€10,330 | -7.6% |
| Equity | 10/15 | €108,068 | €106,559 | -€1,509 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,691 | €87,959 | -€4,731 | -5.1% |
| Tax-exempt reserves | 132 | €7,418 | €7,418 | = | 0.0% |
| Distributable reserves | 133 | €85,272 | €80,541 | -€4,731 | -5.5% |
| Profit (loss) carried forward | 14 | -€3,223 | - | +€3,223 | |
| Amounts payable | 17/49 | €27,774 | €18,952 | -€8,822 | -31.8% |
| Amounts payable after more than one year | 17 | €3,052 | - | -€3,052 | |
| Financial debts | 170/4 | €3,052 | - | -€3,052 | |
| Amounts payable within one year | 42/48 | €24,722 | €18,952 | -€5,770 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €11,848 | - | -€11,848 | |
| Trade debts | 44 | €1,014 | €3,875 | +€2,862 | +282.3% |
| Suppliers | 440/4 | €1,014 | €3,875 | +€2,862 | +282.3% |
| Taxes, remuneration and social security | 45 | €10,411 | €15,077 | +€4,666 | +44.8% |
| Taxes | 450/3 | €10,411 | €15,077 | +€4,666 | +44.8% |
| Other amounts payable | 47/48 | €1,450 | - | -€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,822 | €1,461 | -€8,361 | -85.1% |
| Other operating charges | 640/8 | €858 | €827 | -€31 | -3.6% |
| Non-recurring operating charges | 66A | - | €6,765 | +€6,765 | |
| Gross operating margin | 9900 | €52,930 | €26,596 | -€26,334 | -49.8% |
| Operating profit (loss) | 9901 | €42,250 | €17,544 | -€24,707 | -58.5% |
| Financial income | 75/76B | €1,953 | €1,786 | -€167 | -8.5% |
| Recurring financial income | 75 | €1,953 | €16 | -€1,936 | -99.2% |
| Non-recurring financial income | 76B | €1,953 | €1,770 | -€183 | -9.4% |
| Financial charges | 65/66B | €1,238 | €877 | -€361 | -29.2% |
| Recurring financial charges | 65 | €1,238 | €877 | -€361 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €42,965 | €18,453 | -€24,513 | -57.1% |
| Income taxes | 67/77 | €493 | €5,560 | +€5,067 | +1028.2% |
| Profit (loss) for the period | 9904 | €42,473 | €12,893 | -€29,580 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,473 | €12,893 | -€29,580 | -69.6% |
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.