LOKA: 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.
LOKA
Largest movements
- Receivables within one year -€170
down €170 (-9.7%), from €1,757 to €1,588
of which Other amounts receivable: -€360
- Cash +€117
up €117 (+2.2%), from €5,307 to €5,424
mainly Trade debts (+€543) and Receivables within one year (+€170)
- Profit (loss) carried forward -€579
down €579 (-2.2%), from -€26,690 to -€27,269
- Trade debts +€543
up €543 (+102%), from €534 to €1,077
- Gross operating margin +€3,082
up €3,082, from -€2,469 to €613
- Other operating charges +€402
up €402 (+75.3%), from €534 to €935
- Financial charges +€71
up €71 (+41.8%), from €169 to €240
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 | €8,357 | €8,321 | -€36 | -0.4% |
| Fixed assets | 21/28 | €17 | €0 | -€17 | -100% |
| Tangible fixed assets | 22/27 | €17 | €0 | -€17 | -100% |
| Plant, machinery and equipment | 23 | €17 | €0 | -€17 | -100% |
| Current assets | 29/58 | €8,340 | €8,321 | -€19 | -0.2% |
| Amounts receivable within one year | 40/41 | €1,757 | €1,588 | -€170 | -9.7% |
| Trade receivables | 40 | - | €190 | +€190 | |
| Other amounts receivable | 41 | €1,757 | €1,397 | -€360 | -20.5% |
| Cash at bank and in hand | 54/58 | €5,307 | €5,424 | +€117 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,310 | +€33 | +2.6% |
| Total equity and liabilities | 10/49 | €8,357 | €8,321 | -€36 | -0.4% |
| Equity | 10/15 | -€4,397 | -€4,976 | -€579 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,693 | €3,693 | = | 0.0% |
| Distributable reserves | 133 | €3,693 | €3,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,690 | -€27,269 | -€579 | -2.2% |
| Amounts payable | 17/49 | €12,754 | €13,298 | +€543 | +4.3% |
| Amounts payable within one year | 42/48 | €12,754 | €13,298 | +€543 | +4.3% |
| Trade debts | 44 | €534 | €1,077 | +€543 | +102% |
| Suppliers | 440/4 | €534 | €1,077 | +€543 | +102% |
| Taxes, remuneration and social security | 45 | €1 | €1 | = | 0.0% |
| Taxes | 450/3 | €1 | €1 | = | 0.0% |
| Other amounts payable | 47/48 | €12,220 | €12,220 | = | 0.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17 | €17 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €935 | +€402 | +75.3% |
| Gross operating margin | 9900 | -€2,469 | €613 | +€3,082 | |
| Operating profit (loss) | 9901 | -€3,019 | -€339 | +€2,680 | +88.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €169 | €240 | +€71 | +41.8% |
| Recurring financial charges | 65 | €169 | €240 | +€71 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,188 | -€579 | +€2,609 | +81.8% |
| Profit (loss) for the period | 9904 | -€3,188 | -€579 | +€2,609 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,188 | -€579 | +€2,609 | +81.8% |
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 13 October 2026 via checked.be.