LOKIMMO: what changed
Two fiscal 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.
LOKIMMO
Largest movements
- Tangible fixed assets +€699,621
up €699,621 (+25.2%), from €2.8m to €3.5m
- Receivables within one year -€54,466
down €54,466 (-50.3%), from €108,201 to €53,735
of which Trade receivables: -€68,000
- Debts after one year +€379,442
up €379,442 (+18.6%), from €2.0m to €2.4m
of which Financial debts: +€369,442
- Other debts +€333,898
up €333,898 (+55.2%), from €604,853 to €938,751
- Profit (loss) carried forward -€239,012
down €239,012 (-120.4%), from -€198,552 to -€437,564
- Current portion of long-term debt +€147,911
up €147,911 (+190.7%), from €77,559 to €225,470
- Gross operating margin -€132,933
down €132,933, from €126,962 to -€5,971
- Depreciation +€48,808
up €48,808 (+51.6%), from €94,639 to €143,447
- Financial charges +€26,621
up €26,621 (+42.6%), from €62,454 to €89,076
- Other operating charges -€3,623
down €3,623 (-24.2%), from €14,985 to €11,362
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 | €2,890,899 | €3,534,042 | +€643,142 | +22.2% |
| Fixed assets | 21/28 | €2,773,500 | €3,473,121 | +€699,621 | +25.2% |
| Tangible fixed assets | 22/27 | €2,773,500 | €3,473,121 | +€699,621 | +25.2% |
| Land and buildings | 22 | €2,773,500 | €3,473,121 | +€699,621 | +25.2% |
| Current assets | 29/58 | €117,399 | €60,920 | -€56,479 | -48.1% |
| Amounts receivable within one year | 40/41 | €108,201 | €53,735 | -€54,466 | -50.3% |
| Trade receivables | 40 | €68,000 | €0 | -€68,000 | -100.0% |
| Other amounts receivable | 41 | €40,201 | €53,735 | +€13,534 | +33.7% |
| Cash at bank and in hand | 54/58 | €8,898 | €6,858 | -€2,039 | -22.9% |
| Deferred charges and accrued income | 490/1 | €300 | €327 | +€27 | +9.0% |
| Total equity and liabilities | 10/49 | €2,890,899 | €3,534,042 | +€643,142 | +22.2% |
| Equity | 10/15 | €41,076 | -€205,677 | -€246,753 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221,028 | €213,288 | -€7,741 | -3.5% |
| Tax-exempt reserves | 132 | €219,168 | €211,428 | -€7,741 | -3.5% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,552 | -€437,564 | -€239,012 | -120.4% |
| Provisions and deferred taxes | 16 | €73,056 | €70,476 | -€2,580 | -3.5% |
| Deferred taxes | 168 | €73,056 | €70,476 | -€2,580 | -3.5% |
| Amounts payable | 17/49 | €2,776,767 | €3,669,242 | +€892,475 | +32.1% |
| Amounts payable after more than one year | 17 | €2,040,395 | €2,419,837 | +€379,442 | +18.6% |
| Financial debts | 170/4 | €1,762,682 | €2,132,124 | +€369,442 | +21.0% |
| Other amounts payable | 178/9 | €277,713 | €287,713 | +€10,000 | +3.6% |
| Amounts payable within one year | 42/48 | €718,664 | €1,224,788 | +€506,125 | +70.4% |
| Current portion of amounts payable after more than one year | 42 | €77,559 | €225,470 | +€147,911 | +190.7% |
| Trade debts | 44 | €36,252 | €60,567 | +€24,315 | +67.1% |
| Suppliers | 440/4 | €36,252 | €60,567 | +€24,315 | +67.1% |
| Other amounts payable | 47/48 | €604,853 | €938,751 | +€333,898 | +55.2% |
| Accrued charges and deferred income | 492/3 | €17,708 | €24,617 | +€6,909 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,639 | €143,447 | +€48,808 | +51.6% |
| Other operating charges | 640/8 | €14,985 | €11,362 | -€3,623 | -24.2% |
| Gross operating margin | 9900 | €126,962 | -€5,971 | -€132,933 | |
| Operating profit (loss) | 9901 | €17,338 | -€160,780 | -€178,119 | |
| Financial income | 75/76B | €151 | €523 | +€372 | +246.1% |
| Recurring financial income | 75 | €151 | €523 | +€372 | +246.1% |
| Financial charges | 65/66B | €62,454 | €89,076 | +€26,621 | +42.6% |
| Recurring financial charges | 65 | €62,454 | €89,076 | +€26,621 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,965 | -€249,333 | -€204,368 | -454.5% |
| Transfer from deferred taxes | 780 | €17,569 | €2,580 | -€14,988 | -85.3% |
| Profit (loss) for the period | 9904 | -€27,396 | -€246,753 | -€219,356 | -800.7% |
| Transfer from tax-exempt reserves | 789 | €52,706 | €7,741 | -€44,965 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,310 | -€239,012 | -€264,322 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.