LOKI CONSULTING: 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.
LOKI CONSULTING
Largest movements
- Receivables within one year +€1,127
new in 2025: €1,127
- Tangible fixed assets -€973
no longer reported in 2025 (was €973)
- Cash -€968
down €968 (-88.8%), from €1,090 to €122
mainly Net result for the year (-€5,202) and Receivables within one year (-€1,127)
- Profit (loss) carried forward -€5,202
down €5,202 (-69.6%), from -€7,478 to -€12,680
- Other debts +€4,106
up €4,106 (+45.9%), from €8,944 to €13,050
- Trade debts +€308
up €308 (+77.2%), from €398 to €706
- Tax, wage and social debts -€26
down €26 (-18.2%), from €144 to €118
- Gross operating margin +€2,200
up €2,200 (+41.0%), from -€5,362 to -€3,162
- Depreciation -€669
down €669 (-40.7%), from €1,642 to €973
- Financial charges -€167
down €167 (-34.5%), from €484 to €317
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 | €2,063 | €1,248 | -€815 | -39.5% |
| Fixed assets | 21/28 | €973 | - | -€973 | |
| Tangible fixed assets | 22/27 | €973 | - | -€973 | |
| Furniture and vehicles | 24 | €973 | - | -€973 | |
| Current assets | 29/58 | €1,090 | €1,248 | +€158 | +14.5% |
| Amounts receivable within one year | 40/41 | - | €1,127 | +€1,127 | |
| Trade receivables | 40 | - | €1,127 | +€1,127 | |
| Cash at bank and in hand | 54/58 | €1,090 | €122 | -€968 | -88.8% |
| Total equity and liabilities | 10/49 | €2,063 | €1,248 | -€815 | -39.5% |
| Equity | 10/15 | -€7,423 | -€12,625 | -€5,202 | -70.1% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €5 | €5 | = | 0.0% |
| Distributable reserves | 133 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,478 | -€12,680 | -€5,202 | -69.6% |
| Amounts payable | 17/49 | €9,486 | €13,874 | +€4,387 | +46.3% |
| Amounts payable within one year | 42/48 | €9,486 | €13,874 | +€4,387 | +46.3% |
| Trade debts | 44 | €398 | €706 | +€308 | +77.2% |
| Suppliers | 440/4 | €398 | €706 | +€308 | +77.2% |
| Taxes, remuneration and social security | 45 | €144 | €118 | -€26 | -18.2% |
| Taxes | 450/3 | €144 | €118 | -€26 | -18.2% |
| Other amounts payable | 47/48 | €8,944 | €13,050 | +€4,106 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €973 | -€669 | -40.7% |
| Other operating charges | 640/8 | €684 | €706 | +€22 | +3.2% |
| Gross operating margin | 9900 | -€5,362 | -€3,162 | +€2,200 | +41.0% |
| Operating profit (loss) | 9901 | -€7,688 | -€4,841 | +€2,847 | +37.0% |
| Financial charges | 65/66B | €484 | €317 | -€167 | -34.5% |
| Recurring financial charges | 65 | €484 | €317 | -€167 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,172 | -€5,159 | +€3,013 | +36.9% |
| Income taxes | 67/77 | €74 | €44 | -€30 | -41.1% |
| Profit (loss) for the period | 9904 | -€8,246 | -€5,202 | +€3,044 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,246 | -€5,202 | +€3,044 | +36.9% |
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 10 October 2026 via checked.be.