Lokamel: 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.
Lokamel
Largest movements
- Cash +€19,962
up €19,962 (+21.2%), from €94,283 to €114,245
mainly Net result for the year (+€21,608) and Stocks and contracts (+€12,980)
- Stocks and contracts -€12,980
down €12,980 (-51.4%), from €25,276 to €12,296
- Tangible fixed assets +€7,375
up €7,375 (+11.0%), from €66,857 to €74,232
of which Land and buildings: +€5,575
- Receivables within one year -€3,395
down €3,395 (-44.6%), from €7,605 to €4,210
of which Other amounts receivable: -€3,089
- Profit (loss) carried forward +€21,608
up €21,608 (+18.1%), from -€119,452 to -€97,844
- Debts after one year -€14,763
down €14,763 (-7.6%), from €193,393 to €178,630
of which Financial debts: -€11,763
- Other debts +€4,500
new in 2025: €4,500
- Staff costs -€21,283
down €21,283 (-99.4%), from €21,409 to €126
- Gross operating margin -€16,445
down €16,445 (-29.6%), from €55,510 to €39,065
- Other operating charges +€7,253
up €7,253 (+81.5%), from €8,898 to €16,151
- Financial income +€791
new in 2025: €791
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 | €194,156 | €205,118 | +€10,962 | +5.6% |
| Fixed assets | 21/28 | €66,992 | €74,367 | +€7,375 | +11.0% |
| Tangible fixed assets | 22/27 | €66,857 | €74,232 | +€7,375 | +11.0% |
| Land and buildings | 22 | €55,641 | €61,216 | +€5,575 | +10.0% |
| Plant, machinery and equipment | 23 | €3,268 | €3,636 | +€368 | +11.3% |
| Furniture and vehicles | 24 | €7,948 | €9,380 | +€1,432 | +18.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €127,164 | €130,751 | +€3,587 | +2.8% |
| Stocks and contracts in progress | 3 | €25,276 | €12,296 | -€12,980 | -51.4% |
| Stocks | 30/36 | €25,276 | €12,296 | -€12,980 | -51.4% |
| Amounts receivable within one year | 40/41 | €7,605 | €4,210 | -€3,395 | -44.6% |
| Trade receivables | 40 | €306 | - | -€306 | |
| Other amounts receivable | 41 | €7,299 | €4,210 | -€3,089 | -42.3% |
| Cash at bank and in hand | 54/58 | €94,283 | €114,245 | +€19,962 | +21.2% |
| Total equity and liabilities | 10/49 | €194,156 | €205,118 | +€10,962 | +5.6% |
| Equity | 10/15 | -€2,009 | €19,599 | +€21,608 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €42,443 | €42,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Legal reserve | 130 | €4,500 | €4,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,956 | €6,956 | = | 0.0% |
| Distributable reserves | 133 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,452 | -€97,844 | +€21,608 | +18.1% |
| Amounts payable | 17/49 | €196,165 | €185,519 | -€10,646 | -5.4% |
| Amounts payable after more than one year | 17 | €193,393 | €178,630 | -€14,763 | -7.6% |
| Financial debts | 170/4 | €190,393 | €178,630 | -€11,763 | -6.2% |
| Other amounts payable | 178/9 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €1,472 | €6,889 | +€5,417 | +368.0% |
| Trade debts | 44 | €1,213 | €937 | -€276 | -22.8% |
| Suppliers | 440/4 | €1,213 | €937 | -€276 | -22.8% |
| Advances received on contracts in progress | 46 | - | €1,193 | +€1,193 | |
| Taxes, remuneration and social security | 45 | €259 | €259 | = | 0.0% |
| Taxes | 450/3 | €259 | €259 | = | 0.0% |
| Other amounts payable | 47/48 | - | €4,500 | +€4,500 | |
| Accrued charges and deferred income | 492/3 | €1,300 | - | -€1,300 | |
| Remuneration, social security and pensions | 62 | €21,409 | €126 | -€21,283 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,644 | -€189 | -10.3% |
| Other operating charges | 640/8 | €8,898 | €16,151 | +€7,253 | +81.5% |
| Gross operating margin | 9900 | €55,510 | €39,065 | -€16,445 | -29.6% |
| Operating profit (loss) | 9901 | €23,370 | €21,144 | -€2,226 | -9.5% |
| Financial income | 75/76B | - | €791 | +€791 | |
| Recurring financial income | 75 | - | €791 | +€791 | |
| Financial charges | 65/66B | €81 | €68 | -€13 | -16.0% |
| Recurring financial charges | 65 | €81 | €68 | -€13 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €23,289 | €21,867 | -€1,422 | -6.1% |
| Income taxes | 67/77 | €259 | €259 | = | 0.0% |
| Profit (loss) for the period | 9904 | €23,030 | €21,608 | -€1,422 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,030 | €21,608 | -€1,422 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.