LOKAREA PROPERTY: 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.
LOKAREA PROPERTY
Largest movements
- Cash +€570,272
up €570,272 (+185%), from €308,698 to €878,971
mainly Other debts (+€390,191) and Net result for the year (+€293,333)
- Financial fixed assets +€540,000
new in 2025: €540,000
- Receivables within one year -€116,030
down €116,030 (-89.3%), from €129,869 to €13,839
of which Other amounts receivable: -€122,797
- Stocks and contracts +€67,285
new in 2025: €67,285
- Other debts +€390,191
up €390,191 (+84.2%), from €463,143 to €853,335
- Profit (loss) carried forward +€293,333
up €293,333, from -€38,752 to €254,581
- Trade debts +€185,756
up €185,756 (+3,171%), from €5,857 to €191,613
- Accrued charges and deferred income +€108,980
new in 2025: €108,980
- Tax, wage and social debts +€85,094
up €85,094 (+1,071%), from €7,943 to €93,038
of which Taxes: +€93,038
- Turnover +€2.7m
up €2.7m (+50,160%), from €5,319 to €2.7m
- Gross operating margin +€1.6m
up €1.6m, from -€3,103 to €1.6m
- Purchases and services +€1.1m
up €1.1m (+12,725%), from €8,422 to €1.1m
- Financial charges +€853,311
up €853,311 (+145,995%), from €584 to €853,896
- Other operating charges +€352,350
up €352,350 (+45,654%), from €772 to €353,122
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 | €438,792 | €1,502,147 | +€1.1m | +242% |
| Fixed assets | 21/28 | €225 | €540,000 | +€539,775 | +239,687% |
| Tangible fixed assets | 22/27 | €225 | €0 | -€225 | -100% |
| Other tangible fixed assets | 26 | €225 | €0 | -€225 | -100% |
| Financial fixed assets | 28 | - | €540,000 | +€540,000 | |
| Current assets | 29/58 | €438,567 | €962,147 | +€523,580 | +119% |
| Stocks and contracts in progress | 3 | - | €67,285 | +€67,285 | |
| Stocks | 30/36 | - | €67,285 | +€67,285 | |
| Amounts receivable within one year | 40/41 | €129,869 | €13,839 | -€116,030 | -89.3% |
| Trade receivables | 40 | €3,941 | €10,709 | +€6,767 | +172% |
| Other amounts receivable | 41 | €125,928 | €3,131 | -€122,797 | -97.5% |
| Cash at bank and in hand | 54/58 | €308,698 | €878,971 | +€570,272 | +185% |
| Deferred charges and accrued income | 490/1 | - | €2,053 | +€2,053 | |
| Total equity and liabilities | 10/49 | €438,792 | €1,502,147 | +€1.1m | +242% |
| Equity | 10/15 | -€38,152 | €255,181 | +€293,333 | |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Capital | 10 | €600 | €600 | = | 0.0% |
| Issued capital | 100 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,752 | €254,581 | +€293,333 | |
| Amounts payable | 17/49 | €476,944 | €1,246,966 | +€770,022 | +161% |
| Amounts payable within one year | 42/48 | €476,944 | €1,137,986 | +€661,041 | +139% |
| Trade debts | 44 | €5,857 | €191,613 | +€185,756 | +3,171% |
| Suppliers | 440/4 | €5,857 | €191,613 | +€185,756 | +3,171% |
| Taxes, remuneration and social security | 45 | €7,943 | €93,038 | +€85,094 | +1,071% |
| Taxes | 450/3 | - | €93,038 | +€93,038 | |
| Remuneration and social security | 454/9 | €7,943 | - | -€7,943 | |
| Other amounts payable | 47/48 | €463,143 | €853,335 | +€390,191 | +84.2% |
| Accrued charges and deferred income | 492/3 | - | €108,980 | +€108,980 | |
| Turnover | 70 | €5,319 | €2,673,225 | +€2.7m | +50,160% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,422 | €1,080,060 | +€1.1m | +12,725% |
| Remuneration, social security and pensions | 62 | €561 | -€448 | -€1,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €225 | -€85 | -27.4% |
| Other operating charges | 640/8 | €772 | €353,122 | +€352,350 | +45,654% |
| Gross operating margin | 9900 | -€3,103 | €1,593,165 | +€1.6m | |
| Operating profit (loss) | 9901 | -€4,746 | €1,240,266 | +€1.2m | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €584 | €853,896 | +€853,311 | +145,995% |
| Recurring financial charges | 65 | €584 | €853,896 | +€853,311 | +145,995% |
| Profit (loss) for the period before taxes | 9903 | -€5,330 | €386,371 | +€391,701 | |
| Income taxes | 67/77 | - | €93,038 | +€93,038 | |
| Profit (loss) for the period | 9904 | -€5,330 | €293,333 | +€298,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,330 | €293,333 | +€298,663 |
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 29 October 2026 via checked.be.