LoCHViLA: 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.
LoCHViLA
Largest movements
- Tangible fixed assets -€18,756
down €18,756 (-8.3%), from €225,254 to €206,498
of which Land and buildings: -€18,557
- Debts after one year -€32,351
down €32,351 (-21.0%), from €154,204 to €121,853
- Reserves +€9,000
up €9,000 (+75.9%), from €11,860 to €20,860
of which Distributable reserves: +€9,000
- Gross operating margin -€2,912
down €2,912 (-5.9%), from €49,015 to €46,103
- Financial charges -€1,135
down €1,135 (-13.9%), from €8,172 to €7,038
- Taxes -€510
down €510 (-10.0%), from €5,110 to €4,600
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 | €318,914 | €297,071 | -€21,843 | -6.8% |
| Fixed assets | 21/28 | €225,379 | €206,623 | -€18,756 | -8.3% |
| Tangible fixed assets | 22/27 | €225,254 | €206,498 | -€18,756 | -8.3% |
| Land and buildings | 22 | €225,055 | €206,498 | -€18,557 | -8.2% |
| Furniture and vehicles | 24 | €199 | - | -€199 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €93,535 | €90,449 | -€3,087 | -3.3% |
| Amounts receivable within one year | 40/41 | €82,615 | €80,035 | -€2,580 | -3.1% |
| Other amounts receivable | 41 | €82,615 | €80,035 | -€2,580 | -3.1% |
| Cash at bank and in hand | 54/58 | €10,920 | €10,414 | -€507 | -4.6% |
| Total equity and liabilities | 10/49 | €318,914 | €297,071 | -€21,843 | -6.8% |
| Equity | 10/15 | €119,279 | €128,542 | +€9,263 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €20,860 | +€9,000 | +75.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Profit (loss) carried forward | 14 | €101,219 | €101,482 | +€263 | +0.3% |
| Amounts payable | 17/49 | €199,635 | €168,529 | -€31,106 | -15.6% |
| Amounts payable after more than one year | 17 | €154,204 | €121,853 | -€32,351 | -21.0% |
| Financial debts | 170/4 | €154,204 | €121,853 | -€32,351 | -21.0% |
| Amounts payable within one year | 42/48 | €42,256 | €43,503 | +€1,248 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €31,280 | €32,351 | +€1,071 | +3.4% |
| Trade debts | 44 | €1,401 | €1,659 | +€257 | +18.4% |
| Suppliers | 440/4 | €1,401 | €1,659 | +€257 | +18.4% |
| Taxes, remuneration and social security | 45 | €9,575 | €9,494 | -€81 | -0.8% |
| Taxes | 450/3 | €9,575 | €9,494 | -€81 | -0.8% |
| Accrued charges and deferred income | 492/3 | €3,176 | €3,173 | -€3 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,348 | €20,449 | +€101 | +0.5% |
| Other operating charges | 640/8 | €4,609 | €4,754 | +€145 | +3.2% |
| Gross operating margin | 9900 | €49,015 | €46,103 | -€2,912 | -5.9% |
| Operating profit (loss) | 9901 | €24,059 | €20,900 | -€3,159 | -13.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,172 | €7,038 | -€1,135 | -13.9% |
| Recurring financial charges | 65 | €8,172 | €7,038 | -€1,135 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €15,887 | €13,863 | -€2,024 | -12.7% |
| Income taxes | 67/77 | €5,110 | €4,600 | -€510 | -10.0% |
| Profit (loss) for the period | 9904 | €10,777 | €9,263 | -€1,514 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,777 | €9,263 | -€1,514 | -14.0% |
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 16 October 2026 via checked.be.