LOCKSLEY: 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.
LOCKSLEY
Largest movements
- Cash +€19,834
up €19,834 (+80.1%), from €24,755 to €44,589
mainly Deferred charges and accrued income (+€18,000) and Receivables within one year (+€13,286)
- Deferred charges and accrued income -€18,000
down €18,000 (-90.9%), from €19,800 to €1,800
- Receivables within one year -€13,286
down €13,286 (-72.8%), from €18,257 to €4,970
of which Other amounts receivable: -€13,286
- Tangible fixed assets -€5,752
down €5,752 (-72.6%), from €7,925 to €2,173
- Reserves -€11,881
down €11,881 (-10.0%), from €118,597 to €106,716
- Current portion of long-term debt -€5,482
no longer reported in 2025 (was €5,482)
- Gross operating margin -€1,636
down €1,636 (-29.1%), from -€5,618 to -€7,254
- Depreciation -€1,078
down €1,078 (-15.8%), from €6,830 to €5,752
- Financial income -€527
down €527 (-18.4%), from €2,857 to €2,331
- Financial charges -€494
down €494 (-70.7%), from €698 to €204
- Other operating charges -€243
down €243 (-21.5%), from €1,132 to €889
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 | €130,807 | €113,603 | -€17,204 | -13.2% |
| Fixed assets | 21/28 | €7,995 | €2,243 | -€5,752 | -71.9% |
| Tangible fixed assets | 22/27 | €7,925 | €2,173 | -€5,752 | -72.6% |
| Furniture and vehicles | 24 | €7,925 | €2,173 | -€5,752 | -72.6% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €122,812 | €111,359 | -€11,452 | -9.3% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,257 | €4,970 | -€13,286 | -72.8% |
| Trade receivables | 40 | €1,289 | €1,289 | = | 0.0% |
| Other amounts receivable | 41 | €16,967 | €3,681 | -€13,286 | -78.3% |
| Cash at bank and in hand | 54/58 | €24,755 | €44,589 | +€19,834 | +80.1% |
| Deferred charges and accrued income | 490/1 | €19,800 | €1,800 | -€18,000 | -90.9% |
| Total equity and liabilities | 10/49 | €130,807 | €113,603 | -€17,204 | -13.2% |
| Equity | 10/15 | €124,797 | €112,916 | -€11,881 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,597 | €106,716 | -€11,881 | -10.0% |
| Distributable reserves | 133 | €118,597 | €106,716 | -€11,881 | -10.0% |
| Amounts payable | 17/49 | €6,010 | €687 | -€5,323 | -88.6% |
| Amounts payable within one year | 42/48 | €6,010 | €687 | -€5,323 | -88.6% |
| Current portion of amounts payable after more than one year | 42 | €5,482 | - | -€5,482 | |
| Trade debts | 44 | €416 | €574 | +€158 | +37.9% |
| Suppliers | 440/4 | €416 | €574 | +€158 | +37.9% |
| Taxes, remuneration and social security | 45 | €112 | €113 | +€1 | +1.0% |
| Taxes | 450/3 | €112 | €113 | +€1 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,830 | €5,752 | -€1,078 | -15.8% |
| Other operating charges | 640/8 | €1,132 | €889 | -€243 | -21.5% |
| Gross operating margin | 9900 | -€5,618 | -€7,254 | -€1,636 | -29.1% |
| Operating profit (loss) | 9901 | -€13,580 | -€13,895 | -€314 | -2.3% |
| Financial income | 75/76B | €2,857 | €2,331 | -€527 | -18.4% |
| Recurring financial income | 75 | €2,857 | €2,331 | -€527 | -18.4% |
| Financial charges | 65/66B | €698 | €204 | -€494 | -70.7% |
| Recurring financial charges | 65 | €698 | €204 | -€494 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,421 | -€11,768 | -€347 | -3.0% |
| Income taxes | 67/77 | €112 | €113 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€11,533 | -€11,881 | -€348 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,533 | -€11,881 | -€348 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.