Lokapri: 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.
Lokapri
Largest movements
- Cash +€28,766
up €28,766 (+74.0%), from €38,858 to €67,624
mainly Net result for the year (+€43,540) and Depreciation (+€803)
- Receivables within one year +€7,866
up €7,866 (+64.5%), from €12,197 to €20,063
of which Trade receivables: +€4,356
- Reserves +€43,540
up €43,540 (+163%), from €26,658 to €70,199
- Other debts -€4,549
down €4,549 (-80.5%), from €5,654 to €1,105
- Trade debts -€1,164
down €1,164 (-57.8%), from €2,013 to €850
- Gross operating margin +€19,694
up €19,694 (+53.2%), from €37,053 to €56,746
- Taxes +€4,410
up €4,410 (+62.3%), from €7,080 to €11,490
- Financial charges -€1,091
down €1,091 (-84.6%), from €1,290 to €198
- Depreciation -€1,024
down €1,024 (-56.0%), from €1,826 to €803
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 | €53,004 | €89,560 | +€36,556 | +69.0% |
| Formation expenses | 20 | €472 | €0 | -€472 | -100% |
| Fixed assets | 21/28 | €784 | €454 | -€330 | -42.1% |
| Tangible fixed assets | 22/27 | €784 | €454 | -€330 | -42.1% |
| Furniture and vehicles | 24 | €784 | €454 | -€330 | -42.1% |
| Current assets | 29/58 | €51,747 | €89,106 | +€37,359 | +72.2% |
| Amounts receivable within one year | 40/41 | €12,197 | €20,063 | +€7,866 | +64.5% |
| Trade receivables | 40 | €12,197 | €16,553 | +€4,356 | +35.7% |
| Other amounts receivable | 41 | - | €3,510 | +€3,510 | |
| Cash at bank and in hand | 54/58 | €38,858 | €67,624 | +€28,766 | +74.0% |
| Deferred charges and accrued income | 490/1 | €692 | €1,419 | +€727 | +105% |
| Total equity and liabilities | 10/49 | €53,004 | €89,560 | +€36,556 | +69.0% |
| Equity | 10/15 | €27,658 | €71,199 | +€43,540 | +157% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,658 | €70,199 | +€43,540 | +163% |
| Distributable reserves | 133 | €26,658 | €70,199 | +€43,540 | +163% |
| Amounts payable | 17/49 | €25,345 | €18,361 | -€6,984 | -27.6% |
| Amounts payable within one year | 42/48 | €24,782 | €18,361 | -€6,421 | -25.9% |
| Trade debts | 44 | €2,013 | €850 | -€1,164 | -57.8% |
| Suppliers | 440/4 | €2,013 | €850 | -€1,164 | -57.8% |
| Taxes, remuneration and social security | 45 | €17,115 | €16,406 | -€708 | -4.1% |
| Taxes | 450/3 | €17,115 | €16,406 | -€708 | -4.1% |
| Other amounts payable | 47/48 | €5,654 | €1,105 | -€4,549 | -80.5% |
| Accrued charges and deferred income | 492/3 | €563 | €0 | -€563 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €803 | -€1,024 | -56.0% |
| Other operating charges | 640/8 | €198 | €715 | +€517 | +261% |
| Gross operating margin | 9900 | €37,053 | €56,746 | +€19,694 | +53.2% |
| Operating profit (loss) | 9901 | €35,028 | €55,228 | +€20,200 | +57.7% |
| Financial charges | 65/66B | €1,290 | €198 | -€1,091 | -84.6% |
| Recurring financial charges | 65 | €1,290 | €198 | -€1,091 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €33,739 | €55,030 | +€21,292 | +63.1% |
| Income taxes | 67/77 | €7,080 | €11,490 | +€4,410 | +62.3% |
| Profit (loss) for the period | 9904 | €26,658 | €43,540 | +€16,882 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,658 | €43,540 | +€16,882 | +63.3% |
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 20 October 2026 via checked.be.