LOCKO: 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.
LOCKO
Largest movements
- Cash -€26,453
down €26,453 (-83.2%), from €31,813 to €5,359
mainly Short-term financial debts (-€75,000) and Stocks and contracts (-€24,689)
- Stocks and contracts +€24,689
up €24,689 (+16.7%), from €147,500 to €172,189
- Receivables within one year +€18,745
up €18,745 (+34.3%), from €54,616 to €73,362
of which Trade receivables: +€15,174
- Intangible fixed assets -€5,031
down €5,031 (-98.9%), from €5,088 to €57
- Current portion of long-term debt +€75,000
new in 2024: €75,000
- Short-term financial debts -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Trade debts +€15,150
up €15,150 (+280.4%), from €5,404 to €20,554
- Profit (loss) carried forward -€10,867
down €10,867, from €9,795 to -€1,072
- Other debts +€9,791
up €9,791 (+7.6%), from €129,309 to €139,100
- Gross operating margin -€14,472
down €14,472 (-95.3%), from €15,187 to €715
- Financial income -€4,421
down €4,421 (-100.0%), from €4,421 to €0
- Financial charges +€2,338
up €2,338 (+59.3%), from €3,943 to €6,281
- Other operating charges -€568
down €568 (-67.7%), from €840 to €271
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,017 | €250,967 | +€11,950 | +5.0% |
| Fixed assets | 21/28 | €5,088 | €57 | -€5,031 | -98.9% |
| Intangible fixed assets | 21 | €5,088 | €57 | -€5,031 | -98.9% |
| Current assets | 29/58 | €233,929 | €250,910 | +€16,981 | +7.3% |
| Stocks and contracts in progress | 3 | €147,500 | €172,189 | +€24,689 | +16.7% |
| Stocks | 30/36 | €147,500 | €172,189 | +€24,689 | +16.7% |
| Amounts receivable within one year | 40/41 | €54,616 | €73,362 | +€18,745 | +34.3% |
| Trade receivables | 40 | €50,957 | €66,130 | +€15,174 | +29.8% |
| Other amounts receivable | 41 | €3,660 | €7,231 | +€3,571 | +97.6% |
| Cash at bank and in hand | 54/58 | €31,813 | €5,359 | -€26,453 | -83.2% |
| Total equity and liabilities | 10/49 | €239,017 | €250,967 | +€11,950 | +5.0% |
| Equity | 10/15 | €16,897 | €6,029 | -€10,867 | -64.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €902 | €902 | = | 0.0% |
| Distributable reserves | 133 | €902 | €902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,795 | -€1,072 | -€10,867 | |
| Amounts payable | 17/49 | €222,121 | €244,938 | +€22,817 | +10.3% |
| Amounts payable within one year | 42/48 | €222,121 | €244,938 | +€22,817 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €75,000 | +€75,000 | |
| Financial debts | 43 | €75,000 | €0 | -€75,000 | -100.0% |
| Credit institutions | 430/8 | €75,000 | €0 | -€75,000 | -100.0% |
| Trade debts | 44 | €5,404 | €20,554 | +€15,150 | +280.4% |
| Suppliers | 440/4 | €5,404 | €20,554 | +€15,150 | +280.4% |
| Taxes, remuneration and social security | 45 | €12,408 | €10,284 | -€2,124 | -17.1% |
| Taxes | 450/3 | €12,408 | €10,284 | -€2,124 | -17.1% |
| Other amounts payable | 47/48 | €129,309 | €139,100 | +€9,791 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €5,031 | +€0 | 0.0% |
| Other operating charges | 640/8 | €840 | €271 | -€568 | -67.7% |
| Gross operating margin | 9900 | €15,187 | €715 | -€14,472 | -95.3% |
| Operating profit (loss) | 9901 | €9,317 | -€4,587 | -€13,903 | |
| Financial income | 75/76B | €4,421 | €0 | -€4,421 | -100.0% |
| Recurring financial income | 75 | €4,421 | €0 | -€4,421 | -100.0% |
| Financial charges | 65/66B | €3,943 | €6,281 | +€2,338 | +59.3% |
| Recurring financial charges | 65 | €3,943 | €6,281 | +€2,338 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €9,795 | -€10,867 | -€20,662 | |
| Profit (loss) for the period | 9904 | €9,795 | -€10,867 | -€20,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,795 | -€10,867 | -€20,662 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.